Natalita-Mihaela Frumusanu

• Phd.
• Lecturer at Babeș-Bolyai University

Management accounting holds a position of utmost significance within the public sector due to its important role in enhancing decision-making processes by providing tailored financial information that meets the specific needs of public entities. This financial data serves a valuable purpose in predicting future outcomes, logically structuring resou...

This paper presents a case study based on student's responses to a survey applied in an extracurricular project carried out in 2022, who have made study visits, as an extracurricular activity, to present their role for labour market integration. Through extracurricular projects, including study visits, students can discover new equipment and techno...

With technological development and the decrease in the price of electrical appliances for domestic consumers, combined with users’ desire for a certain level of comfort, the number of electrical devices in homes has increased. Although current equipment is largely energy-efficient, the high number of these devices, used simultaneously, has led to a...

Even though we live in a period when the word digitization is prevalent in many social areas, the COVID-19 pandemic has divided mankind into two main categories: some people have seen this crisis as an opportunity to move the activities online and, furthermore, to accelerate digitization in as many areas as possible, while others have been reluctan...

In the context of the electricity crisis, measures are needed to reduce energy consumption. The case study was conducted on the lighting system at a university sports hall. To determine the efficiency and quality, the lighting systems and technical characteristics of the sources used were identified, lighting level measurements were made, the lumin...

This paper focuses on the effect that the new measures imposed by the pandemic situation generated by COVID-19 had on the activity of professional accountants. In these turbulent times, professional accountants play an important role in both short-term and long-term decision-making process for the survival of economic entities. However, the effects...

http://www.icbaer.ro/conferences/;

http://www.icbaer.ro/conferences/

http://conferinta.utm.ro/files/program_conferinta_2014.pdf

http://www.analefseauem.ro/upload/arhiva-revista/2014/Volum_2014.pdf;

This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we consider that the theme is a nowadays one that can be...

http://economice.ulbsibiu.ro/revista.economica/archive/65406breuer&lesconi&manciu.pdf

Acces: http://fse.tibiscus.ro/anale/Lucrari2013/Lucrari_vol_XIX_2013_065.pdf

http://www.oeconomica.uab.ro/upload/lucrari/1520132/01.pdf

http://sceco.ub.ro/index.php/SCECO/article/download/193/198

http://www.analefseauem.ro/upload/arhiva-revista/2013/Volum_2013.pdf’

http://uav.ro/files/jebr/JEBR_1_2012.pdf

http://www.utgjiu.ro/revista/ec/pdf/2012-04.I/11_BREUER%20Adela.pdf

http://www.uav.ro/files/jebr/JEBR_2_2012.pdf

http://www.usab-tm.ro/utilizatori/management/file/cercetare/2011-2012/xiv_3_contents.pdf

http://www.usab-tm.ro/utilizatori/management/file/cercetare/2011-2012/xiv_3_contents.pdf

http://www.analefseauem.ro/upload/arhiva-revista/2012/Volum_2012.pdf

http://upet.ro/annals/economics/pdf/annals-2011-part2.pdf

http://upet.ro/annals/economics/pdf/annals-2011-part2.pdf

http://www.usab-tm.ro/utilizatori/management/file/cercetare/2010-2011/vol_xiii/finance_contents.pdf

http://www.usab-tm.ro/utilizatori/management/file/cercetare/2010-2011/vol_xiii/finance_contents.pdf

http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2011p1.pdf;

http://uav.ro/files/jebr/JEBR_No_2_2011.pdf

http://www.analefseauem.ro/upload/arhiva-revista/2011/Volum_2011.pdf;

http://www.analefseauem.ro/upload/arhiva-revista/2011/Volum_2011.pdf;

Grace to the analysis of several commercial companies effectively performed “on the field”, we could remark the necessity to change the method of cost calculation, our motivation being related to the simplification of calculations and the reduction of the labour volume, but especially the necessity to know in due time the deviations occurred as wel...

Since its constitution, a company goes through a normal process of existence, during which they perform an activity, reinforce and develop as long as it proves its viability, the essential condition for all these goals to take place is that the company should have the necessary funding sources. This paper aims to analyze the capital as the initial...

http://www.usab-tm.ro/index.php?id=596;

http://www.usab-tm.ro/index.php?id=596

http://www.meca.polymtl.ca/ion/ARA-AS/congresses.htm;

http://www.armyacademy.ro/editura/volume.html

Published by DAAAM International, Vienna, Austria 2010, ISI Preceedings, http://www.daaam.com/daaam/Publications/Publications.htm

Annals of DAAAM http://www.daaam.com/daaam/Publications/Publications.htm

http://www.analefseauem.ro/upload/arhiva-revista/2010/Volum_2010.pdf;

http://www.analefseauem.ro/upload/arhiva-revista/2010/Volum_2010.pdf;

http://www.armyacademy.ro/editura/volume.html

http://www.daaam.com/daaam/Publications/Publications.htm

http://www.drept.ugal.ro/international_conferince_2010.php

The present paper approaches the notion of investment in order to demonstrate the necessity and importance of investments in an economy of transition, as it is the case in Romania and in a period of crisis, as it is the case of the current global economy. Through the evolution of investments in Romania and at the level of EU in the last years, we d...

Given Romania's integration into the European Union we consider it appropriate to clarify some terms used in auditing activities of both public funds and European funds. International practice requires a clear separation of internal audit activities from other management control concepts and recommend to establish an internal controlling syste...

In recent months, the notion of economic crisis is a “fashionable” one, and it affects also the access of Structural funds. It can be noted that nationally a series of measures have been taken to reduce the time of the selection process of projects so as the period from writing the project until implementation it to be as short as possible. Let thi...

http://www.usab-tm.ro/index.php?id=535

http://www.usab-tm.ro/index.php?id=535

Vienna, Austria

http://www.daaam.com/daaam/Publications/Publications.htm

Reşiţa, 2009

http://www.robotica-management.uem.ro/index.php?id=64

http://www.robotica-management.uem.ro/index.php?id=64

http://www.robotica-management.uem.ro/index.php?id=64

http://www.analefseauem.ro/upload/arhiva-revista/2009/Volum_2009.pdf

http://www.analefseauem.ro/upload/arhiva-revista/2008/Volum_2008.pdf

The choice of the best production cost calculation method is a decision that must be taken performing a very clear distinction, the two notions being frequently confused as being the same thing, the cost expense respectively. The construction production makes no exception to the rule, especially since the construction process is very complex, and d...

The paper addresses the issue of control of projects financed through structural funds. We consider such a research as appropriate because accessing structural funds is a topical issue which is referred to within any field in which an investment will be made. In this context, we consider it necessary and useful to know which institutions are involv...