Doctoratul: O cariera atractiva in cercetare

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biletul zilei

Colbu Ioana Cristina

Date identificare
IMG_1865m
Colbu Ioana Cristina
USV
Studii
 
Perioada: 2005-2008
Institutia de invatamant: Universitatea Stefan cel Mare, Facultatea de Stiinte Economice si Administratie Publica
Specializarea: Contabilitate si Informatica de Gestiune
Titlul obtinut la absolvire: Licentiat in stiinte economice
Perioada: 2008-2010
Institutia de invatamant: Universitatea Stefan cel Mare, Facultatea de Stiinte Economice si Administratie Publica
Specializarea: Contabilitate, Audit Financiar si Expertiza Contabila
Titlul obtinut la absolvire:
Contabilitate
Efectele implementarii standardelor IAS/IFRS asupra raportarilor financiare ale IMM-urilor. Studiu de caz-IMM-urile din NE Romanie

 

Elena Hlaciuc
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Articole prezentate
Perioada desfasurarii: 30-31 mai 2013
Denumire conferinta: Towards New Best Practices In The Management And Development Of Research In EU Member States
Institutia organizatoare: Universitatea Ştefan cel Mare din Suceava
Titlu articol prezentat: IFRS for SMEs: best practices for added value in the organization
Coautor(i): -
Cuvinte cheie: International Financial Reporting Standards, organisations, adoption, added value, best practices
Abstract:
Format electronic: Format electronic
Dovezi privind participarea: sm_program
Perioada desfasurarii: 10-12 iulie 2013
Denumire conferinta: European Research Development in Horizon 2020 (ERHD-2020)
Institutia organizatoare: Universitatea Ştefan cel Mare din Suceava
Titlu articol prezentat: Pragmatic consideration regarding the adoption of IFRS for SMEs within the Romanian companies
Coautor(i): Claudia Elena GRIGORAS ICHIM
Cuvinte cheie: International Financial Reporting Standards, Small and Medium Enterprises, adoption
Abstract: The purpose of this paper is to analyze the preparedness of Romanian professionals in applying the international financial reporting standards for small and medium sized companies.
Format electronic: Format electronic
Dovezi privind participarea: Program
Perioada desfasurarii: 27 - 29 August 2013
Denumire conferinta: 5th International Conference on Applied Economics, Business and Development
Institutia organizatoare: World ScientIfic and Engineering Academy and Society
Titlu articol prezentat: Customer Satisfaction Measurement in Letterkenny Hotels
Coautor(i): Gabriela Arionesei, Paul-Panfil Ivan
Cuvinte cheie: hotels, customer satisfaction, service quality
Abstract: The aim of this paper is to determine the important attributes to be considered when measuring customer
satisfaction with a hotel experience and identify the key factors for overall satisfaction. As the service quality is known
to be an antecedent of customer satisfaction, we will examine various definitions of service quality and customer
satisfaction and the relationship between them. The motivation of examining service satisfaction in the hotel industry
came from the recognised importance of customer satisfaction, although many hotels focus their strategies on customer
acquisition rather than increasing the customer satisfaction and build loyalty.
The identification of key attributes of customer satisfaction and the dissemination of this information
throughout the hotels, as a basis for action is critical to achieve market orientation. The overall goal for hotels is a
satisfied customer with the hotel experience, either visiting the hotel for a meal or a banquet or other events such as
conferences or weddings and ultimately to create an enduring relationship, which leads to repeated visits and
recommending the hotel to others.
Format electronic: Format electronic
Dovezi privind participarea: Program wseas
Perioada desfasurarii: 20-22 iunie 2013
Denumire conferinta: Conferinţă Internaţională în Științe Economice
Institutia organizatoare: Universitatea Ştefan cel Mare din Suceava
Titlu articol prezentat: Efectele adoptării standardelor internaţionale de contabilitate asupra ratei de lichiditate în companiile cotate din România”
Coautor(i): -
Cuvinte cheie: convergenţă; IFRS; situaţii financiare; indicatori de lichiditate; companii listate.
Abstract: Standardele Internaţionale de Raportare Financiară au fost acceptate în România din anul 2007, fiind aplicabile tuturor societăţilor cotate pe pieţele de capital europene, care astfel au fost obligate să aplice standardele internaţionale (IAS/IFRS) pentru întocmirea situaţiilor financiare consolidate. Pentru exerciţiul financiar început cu 1 ianuarie 2013, companiile cotate trebuie să aplice aceleaşi reglementări şi în întocmirea situaţiilor financiare anuale individuale. În această perioadă de tranziţie de la setul de reglementări contabile româneşti la cel internaţional, situaţiile financiare întocmite conform IFRS au doar scop informativ şi de familiarizare a analiştilor şi a investitorilor cu diferenţele existente.
Lucrarea de faţă are ca scop compararea situaţiilor financiare anuale întocmite sub cele 2 referenţiale, din punct de vedere al indicatorului de lichiditate.
Cu toate că nu poate fi generalizat, rezultatul studiului a arătat că diferenţele dintre rezultatele indicatorilor de lichiditate calculaţi după setul de reglementări internaţionale şi cele naţionale sunt mici, datele putând fi folosite în fundamentarea deciziilor, indiferent dacă se utilizează datele din situaţiile financiare după standardele contabile româneşti sau IFRS.
Format electronic: Format electronic
Dovezi privind participarea: AGENDA_CONFERINTA_ST_EC_77946
Perioada desfasurarii: 2012
Denumire conferinta: 17th International Scientific Conference SM2012 Strategic Management and Decision Support Systems in Strategic Management
Institutia organizatoare: The Faculty of Economics, Subotica, University of Novi Sad
Titlu articol prezentat: THE COMPATIBILITY OF ROMANIAN ACCOUNTING SYSTEM WITH THE STANDARD SYSTEM IAS/IFRS
Coautor(i): Marian Socoliuc, Dorel Mates, Ionel Bostan, Veronica Grosu, Elena Hlaciuc, Camelia Mihalciuc
Cuvinte cheie: AS/IFRS standards; Romanian accounting system; harmonization process; framework
Abstract: Steps in making the Romanian accounting system compatible with the ones used worldwide are determined especially by the new configuration of international economic relations, entering a process of generalized globalization, fuelled by the international movement of capital. We can therefore consider that the accounting system is in a phase of 'historical conciliation', in which different accounting systems redefined the conceptual frame in their desire to meet new informational demands. The purpose of this article is to highlight and analyze the differences and the similarities that characterize the international IAS/IFRS accounting system and the Romanian national accounting system, and issues faced by all economic entities, regardless of the nature of their activity or size.
Format electronic: Format electronic
Dovezi privind participarea: Dovezi privind participarea
Perioada desfasurarii: 2012
Denumire conferinta: The international scientific and practical internet-conference of young scientists and students „Ways of perfection of management enterprises in the c
Institutia organizatoare: Bukovyna State University of Finance and Economics
Titlu articol prezentat: Using the International Accounting Standards to create the premise of effective functioning in Romanian companies
Coautor(i): -
Cuvinte cheie: accounting, IFRS, efficiency
Abstract:
Format electronic: ColbuIoana
Dovezi privind participarea: dovada
Perioada desfasurarii: 15-21 iulie 2012
Denumire conferinta: Seminar Career perspectives in Europe in-and outside academia, Spital am Pyhrn, Austria
Institutia organizatoare:
Titlu articol prezentat: -
Coautor(i): -
Cuvinte cheie:
Abstract:
Format electronic: ColbuIoana
Dovezi privind participarea: dovada
Perioada desfasurarii: 18-19 noiembrie 2011
Denumire conferinta: The sixth annual edition of the Doctoral School of Economics International Conference
Institutia organizatoare: Alexandru Ioan Cuza University
Titlu articol prezentat: LEADING A BUSINESS IN BECOMING GLOBAL – CASE STUDY ON IKEA
Coautor(i): -
Cuvinte cheie: globalisation, management, communication
Abstract: In the process of globalisation, companies seek to expand their activity and processes beyond country’s boundaries. In order to met demand and create satisfaction on international markets, companies try to get in contact with as many members of national cultures as possible. The purpose of this paper is to analyse the internationalisation process IKEA had to combine in order to meet multicultural demands. The process of going international had implications on IKEA’s products, price and communication strategies and only by using strong knowledge of interpersonal relations and market research, the company has achieved offering satisfactory product for different culture environments.
Format electronic: Format electronic
Dovezi privind participarea: Dovezi privind participarea
Perioada desfasurarii: 2011
Denumire conferinta: The international scientific and practical internet-conference „Methodology, methods and tools of financial and economic, organizational and legal reg
Institutia organizatoare: Bukovyna State Finance Academy
Titlu articol prezentat: Ways to improve the control system of human capital
Coautor(i): -
Cuvinte cheie: control system, human capital
Abstract: http://www.bsfa.at.ua/index/sekcija_ii/0-246
Format electronic: colbu_prez_2
Dovezi privind participarea: Dovezi privind participarea
Articole publicate
Revista/Volum: Recent Researches in Business Administration, Product Design and Marketing Proceedings of the 4th
Anul publicarii: 2013
Indexare BDI: ISI (Thomson Reuters)
ELSEVIER
SCOPUS
ACM - Association for Computing Machinery
British Library
CAS - American Chemical Society
Engineering Village
American Mathematical Society (AMS)
Inspec - The IET
Ulrich's International Periodicals Directory
Titlu articol: Customer satisfaction measurement in Letterkenny hotels
Coautori: Gabriela Arionesei, Paul-Panfil Ivan
Cuvinte cheie: hotels, customer satisfaction, service quality
Abstract: The aim of this paper is to determine the important attributes to be considered when measuring customer satisfaction with a hotel experience and identify the key factors for overall satisfaction. As the service quality is known to be an antecedent of customer satisfaction, we will examine various definitions of service quality and customer satisfaction and the relationship between them. The motivation of examining service satisfaction in the hotel industry came from the recognised importance of customer satisfaction, although many hotels focus their strategies on customer acquisition rather than increasing the customer satisfaction and build loyalty.
The identification of key attributes of customer satisfaction and the dissemination of this information throughout the hotels, as a basis for action is critical to achieve market orientation. The overall goal for hotels is a satisfied customer with the hotel experience, either visiting the hotel for a meal or a banquet or other events such as conferences or weddings and ultimately to create an enduring relationship, which leads to repeated visits and recommending the hotel to others.
Format electronic: Customer satisfaction measurement in Letterkenny Hotels
Dovezi privind publicarea: Dovezi privind publicarea
Revista/Volum: The USV Annals of Economics and Public Administration
Anul publicarii: 2013
Indexare BDI: RePEc [2008-2011], [2012 ...]
DOAJ [2008-2011], [2012 ... ]
EBSCO
Cabell's Directory
Scientific Commons
Public Knowledge Project (PKP)
SCIRUS
Socionet
Intute - Social Sciences
IndexCopernicus
Titlu articol: COMPARISON OF PROFITABILITY FOR PHARMACEUTICAL ROMANIAN LISTED COMPANIES USING DUPONT IDENTITY
Coautori: -
Cuvinte cheie: financial indicators, DuPont Identity, return on equity, tradable shares, profitability
Abstract: The financial statements of a company are analysed trough a series of indicators. However, the calculation and interpretation of simple indicators have disadvantages such as un-exhaustive characterisation of a single activity inside the company. DuPont Identity determines the return on equity with the help of 3 formulas. This is extremely useful if more detailed analysis of the company’s performance is required, such as determining the strengths and the weaknesses so that the management should be able to improve exactly the part that needs improvement.
The purpose of this article is to compare the annual financial individual statements over a period of 4 years for 5 pharmaceutical listed companies through the DuPont method and to verify the hypothesis that a high rate of profitability on employed capital translated into higher tradable value of the company’s shares.
The experimental part of the paper has shown that between the return on equity and the average price of the company’s share are no direct connections.
Format electronic: COMPARISON OF PROFITABILITY FOR PHARMACEUTICAL ROMANIAN LISTED COMPANIES USING DUPONT IDENTITY
Dovezi privind publicarea: USVAEPA_vol.13,nr.1(17),2013_content
Revista/Volum: International Journal of Strategic Management and Decision Support Systems in Strategic Management
Anul publicarii: 2012
Indexare BDI: Index Copernicus
Titlu articol: Compatibility of the Romanian Accounting System with the Standard IAS/IFRS System
Coautori: Marian Socoliuc, Dorel Mates, Ionel Bostan, Veronica Grosu, Elena Hlaciuc, Camelia Mihalciuc
Cuvinte cheie: IAS/IFRS Standards; Romanian accounting system; harmonization process; framework.
Abstract: Steps in making the Romanian accounting system compatible with the ones used worldwide are determined
especially by the new configuration of international economic relations, entering a process of generalized globalization,
fuelled by the international movement of capital. We can therefore consider that the accounting
system is in a phase of „historical conciliation”, in which different accounting systems redefined the conceptual
frame in their desire to meet new informational demands.
The purpose of this article is to highlight and analyze the differences and the similarities that characterize the
international IAS/IFRS accounting system and the Romanian national accounting system, and issues faced by
all economic entities, regardless of the nature of their activity or size.
Format electronic: Format electronic
Dovezi privind publicarea: Compatibility of the Romanian accounting system
Revista/Volum: Business Excellence, Proceedings of the 7th International Conference on Business Excellence Braşov 2
Anul publicarii: 2012
Indexare BDI: ISI Proceeding
Titlu articol: Using accounting method to calculate the residual value
Coautori: P.P. Ivan, A. Morosan
Cuvinte cheie: accounting method, prolonged method, residual value, the method of liquidation value
Abstract: Through their life in production cycles, the economic assets are carriers of several types of values established by the user’s view at a time. The view on the residual value is based on the economic assets which will produce future cash flows, and their value is the present value of those future cash flow.
Speaking from an accounting perspective, the vision is one based only on tax considerations related to depreciation. It is imperative to add to the accounting method of residual value the potential of that asset to generate earnings in order to obtain a meaningful value (realistic) and to respect the principle of fair reflection of the accounting image.
This paper is constructed as a plea to use the accounting method in determining the residual value. In addition, we wanted to find a mathematical model to enable the correction of the accounting method for calculating the residual value because it can be successfully used by specialists in the field.
Format electronic: Format electronic
Dovezi privind publicarea: Dovezi privind publicarea
Revista/Volum: The Annals of the "Ştefan cel Mare" University of Suceava. Fascicle of the Faculty of Economics an
Anul publicarii: 2011
Indexare BDI: B+
http://seap.usv.ro/annals/
Revista inclusa in baze de date recunoscute conform Ordinului MECTS 2011: RePEc, DOAJ, EBSCO.
Titlu articol: ASSESSING THE IMPACT OF XBRL IN RAPORTATIONS ISSUED BY CREDIT INSTITUTIONS
Coautori: M.Vlad, N. Cioban
Cuvinte cheie: XBRL, credit institution, prudential financial reports, FINREP, CONREP
Abstract: The main source of economic information for efficient driving of any institution, including a credit institution, is the current accounts. Accounting tools for accomplishing this are accounts.
Credit institutions shall draw up annual financial statements that cover the same reports as those to be made ​​by companies such as balance sheet, profit and loss situation in the specific structure of credit institutions, statement of changes in equity, cash flow statement and explanatory notes. In addition, because the object of activity, credit institutions have to prepare reports for prudential supervision purposes. In order to manage effectively business credit institutions, regulators use a language for collecting information on financial and accounting information in business processes, called XBRL. In Romania, prudential reporting framework has been harmonized with the standards recommended by CEBS to achieve a single European financial reports for supervisory purposes - FINREP(Financial Reporting) and prudential - COREP (Common Reporting) by configuring the reporting forms and their integration into electronic reporting system of the National Bank of Romania.
Format electronic: ASSESSING THE IMPACT OF XBRL
Dovezi privind publicarea: ASSESSING THE IMPACT OF XBRL_dov
Revista/Volum: The Annals of the "Ştefan cel Mare" University of Suceava. Fascicle of the Faculty of Economics an
Anul publicarii: 2012
Indexare BDI: B+
http://seap.usv.ro/annals/
Revista inclusa in baze de date recunoscute conform Ordinului MECTS 2011: RePEc, DOAJ, EBSCO.
Titlu articol: DISCLOSURE OF INFORMATION AND THE EXEMPTION FROM DISCLOSURE FOR CREDIT INSTITUTIONS
Coautori: M.Vlad
Cuvinte cheie: financial information, disclosure of financial information, exemption from disclosure
Abstract: Public presentation of information is supported by the existence of accounting standards and by an
appropriate qualitative methodology presentation and requires publication of relevant qualitative and quantitative
information from the annual financial statements, which are often supplemented by half-yearly or quarterly financial
statements and other important information. Certainly, the adoption of internationally accepted accounting standards
was a necessary measure to facilitate transparency and correct interpretation of financial statements. Also in order to
ensure greater transparency in the banking system, efforts have been made also by the Basel Committee, which is
regulated under Basel II, third pillar "Banking discipline." Pillar III requires banks an increased transparency, being
created to allow the banking system to have better representation of the general situation of the bank, in terms of total
exposed risk [1]. For this reason, credit institutions are required to provide both supervisors and the public detailed
information on qualitative and quantitative involved risks, capital and risk management policies and procedures. In this
article we intend to investigate what information that banks publish.
Format electronic: DISCLOSURE OF INFORMATION AND THE EXEMPTION FROM
Dovezi privind publicarea: DISCLOSURE OF INFORMATION AND THE EXEMPTION FROM_dov
Mobilitati
Institutia primitoare:
Perioada:
De la:
Pana la:
Institutia primitoare:
Perioada:
De la:
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Institutia primitoare: Università degli Studi di Parma
Perioada:
De la: 01.03.2012
Pana la: 31.08.2012

2013-12-14 00:00:00
Ultima actualizare în Sâmbătă, 14 Decembrie 2013 02:00  

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