Journal of Accounting and Management Information Systems (JAMIS)

11-12/2005

1Mihai RISTEA
Corina DUMITRU
Développements de la comptabilité de gestion p9..18 Details
2Mihaela DUMITRANA
Chiraţa CARAIANI
Iulia JIANU
The integration of controlling in accounting profession p19..22 Details
3Chiraţa CARAIANI
Mihaela DUMITRANA
Iulia JIANU
Camelia Iuliana LUNGU
Cost – performance integration, a vision for the future p23..26 Details
4Mădălina BRĂESCU
Gabriel JINGA
Costs accounting in the environment of the management control p27..31 Details
5Ana MORARIU
Procedures used in qualitative and quantitative valuation of financial audit tests p32..39 Details
6Ionuţ ŞERBAN
Internal audit vs. internal control p40..47 Details
7Vasile RĂILEANU
Lidia MANEA
Financial instruments. initial recognition and classification. recognition and subsequent measurement. p48..56 Details
8Vasile RĂILEANU
Cristian RĂPCENCU
Business aquisition under IFRS 3 “business combination”. opinions and classifications p57..65 Details
9Corina CUCU IOANĂŞ
Mirela NICHITA
Recognition and valuation of goodwill under IFRS 3 „business combination” p66..69 Details
10Marcela BENGESCU
Comparative study of accounting regulations regarding financial expenses p70..75 Details
11Victoria BOGDAN
Marcel Ioan BOLOŞ
A new challenge for accounting convergence: accounting standards p76..82 Details
12Marinela MANEA
Cadre, contexte et consequances des changements du valeur des immobilisations corporelles en pratique roumaine p83..88 Details
13Aurelia ŞTEFANESCU
Tehniques for changing business performance using accounting alternatives p89..96 Details
14Camelia Iuliana LUNGU
Reconsiderations and delimitations on the international treatment for the recognition and measurement of property, plant and equipment p97..101 Details
15Alina Mihaela CURPĂN
The impact of IFRS 2 „Share-based payment” on business performances p102..109 Details
16Ştefan Iuliu GRIGORESCU
Types of accounting decisions between freedom and concordance. Predictive value assumption, relevance and reliability p110..116 Details
17Florentin CALOIAN
Adriana Florina POPESCU
Accounting policies between concordance and convergence p117..124 Details
18Ramona LAPTEŞ
Cosmina PITULICE
Financial reporting according to phare and sapard programs p125..131 Details
19Oana Georgiana MANOLE
Andreea PONORÎCĂ
Romanian accounting reform: orientation or confusion? p132..138 Details
20Iulia JIANU
Presentation de la performance en etats financieres p139..143 Details
21Mirela NICHITA
Professionalism vs. creativity in accounting p144..146 Details
22Bogdan IONESCU
Iuliana IONESCU
Florin MIHAI
Principes generales de concevoir et de realisation d’une simulation decisionnelle de gestion qui fonctionne dans un environnement distribue p147..151 Details
23Nicolae DAVIDESCU
Information Society - Knowledge Society, premise, concepts, elements and characteristics p152..169 Details
24Liana ANICA-POPA
Ionuţ ANICA-POPA
Vasile FLORESCU
E-business projects and amelioration of the enterprise performance p170..176 Details
25Cosmin AMZA
Vasile FLORESCU
Conjectures about developing and implementing ERPs in SMEs p177..185 Details
26Dumitru VALENTIN
Integrated information systems – decision support systems p186..192 Details
27Mirela GHEORGHE
Dana Maria BOLDEANU
ERP projects – risky or not? p193..195 Details
28Mirela OANCEA
Connections and interdependencies between informational technologies and enterprise management p196..198 Details
29Gabriel COZGAREA
The CASE tool and the increase of the performance in the process of developing information sistems p199..203 Details
30Adrian COZGAREA
Relational model… all is old? p204..207 Details
31Cristina RĂDULESCU
Capitalising On Expertise And Good Solutions Through Software Patterns p208..217 Details
32Ofelia Ema ALECA
Inventory optimization through simulation p218..224 Details
33Ionuţ ANICA-POPA
Cryptography and authentication of digital information p225..228 Details
34Valerica MAREŞ
La sécurité du systeme informatique p229..234 Details
35Alexandru GAVRILA
Advantages and disadvantages of Electronic Data Interchange p235..240 Details
36Florin MIHAI
Les « Web services .net» : l'implémentation d'un service web, pour acquérir automatiquement des informations provenant d'une revue online, opération faite par des abonnées et des partenaires virtuels. p241..254 Details
37Alexandru GAVRILA
Dana Maria BOLDEANU
Free resources for developping ASP.NET Pages: Web Matrix Project p246..251 Details
38Vasile GORGAN
ASP.NET users’ authentication p252..255 Details
39Alexandru GAVRILA
Using XML in Electronic Commerce p256..262 Details
40Liana ANICA-POPA
Ionuţ ANICA-POPA
Software audit p263..266 Details
41Liana ANICA-POPA
General considerations regarding internal audit p266..268 Details
42Cristina ŢARŢAVULEA
E-learning platforms p269..277 Details
43Robert ŞOVA
It governance – the importance of implementing this for the success of the bussiness p278..282 Details
44Robert ŞOVA
Datawarehouse dimensional modelling p283..292 Details