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