Abstracting and Indexing
Ulrich’s Periodicals Directory
Open J-Gate
Global Impact Factor

a) The articles handed in will be published according to the result of the assessment done by three reviewers appointed by the Editorial Board.
b) The specifications are as follows.
(1) All the following items should be listed in both Romanian and English: title, author (please mark the corresponding author with *), affiliation (department, faculty, and university), address, zip code, country, email address.
(2) The articles should be published in English. The translation into English should be faithful to the Romanian variant, including summary (or abstract), key words, titles of figures and tables as well as bibliography. The English variant should comply with the well-known equivalence of the scientific terms. The author or the authors are required to have articles in Romanian and also in English, all the content: abstract, key words, body and bibliography. The Editorial board is entitled to translate the title, the abstract and the key words and the editorial assistants will check the English translation faithfulness.
(3) The title should be no more than 20 words, refined and distinct. Abbreviations should be avoided in the title. Subtitle can be added as needed.
(4) The English abstract is an accurate and short summarization without explanation or comments of the paper. It should reflect the main information of the paper briefly and clearly. The abstract of the articles will have no more than 100 words (between seven and ten lines), being followed by five key words (key expressions) arranged in the decreasing order of their importance.
(5) The keywords should reflect the feature of the paper, and be in favor of literature retrieval. The keywords should be at least 3 and no more than 5, separated by semicolon.
(6) After the abstract, JEL classification will be inserted in the system available on http://www.aeaweb.org
(7) The texts will be edited in Word under Windows, as it follows (article template - download here):
Paper size A4;
Page size: top 4,6 cm, bottom 4,6 cm, left 3,8 cm , right 3,8 cm;
At single line;
Letter size 11;
Font Arial Narrow;
Normal style for the text formatting.
The texts should not exceed more than 15 pages A4, inclusively notes and bibliography. Do not use in excess highlighting techniques (bold, italic, underline, quotations etc.).
The articles will consist of chapters of the 1st degree, subchapters and paragraphs. The title will be written in capitals, using a size twice bigger than that for the rest of the text. The titles and the subtitles should be relevant for the content and well thought-up. The chapters and the subchapters should be numbered in decimal system, and the subchapters should be at least of two degrees of subordination for each chapter.
The titles of inferior degree should be numbered and placed at the head of each line structured (in decreasing order) as follows: bold, bold italic; italic. (e.g.: Value Added Tax /Law/Specificity).
The paragraphs (first line) should start at 0.5 cm from the text margin. The enumerations are made with bullets or dash, at a considerable distance from the margin where the paragraphs start.
(8) Tables, graphs, accounting formula should not be scanned or used separately in other contexts and then copied in the paper. The table and the figures should have short and precise titles. All their notes should be written under them, not in the foot page. The tables should have well built up heads, with names from the columns and the rows as well as the units of measure between squared parentheses
The formulas should be numbered and the number should be written between round parentheses and will be placed in the right side of the page. The formula should also be centered. The units of measure should be those of International System, respecting the correct symbolization (e.g.: bar instead of “bari”; kW not “KW”; “s”, not “sec”; m3 instead of “mc” etc.). The tables should have their titles above them, and the figures (graphs or images), a legend under them, at a distance of 0.5 cm from the table or the figure. Between figures, (tables, formulas) and text should be left (up and bottom) at distance of 0.5 cm. The formulas, figures and tables as long as the legends to the figures and table titles shall be written in the same font as the text, but in a lower mark (e.g.: within the text with Arial Narrow 11 and within the table Arial Narrow 9).
The formulas, figures and tables shall be numbered separately within the article (example: Formula no. 1, Figure no. 1, Table no. 1, Figure no. 2, Table no. 2). All figures and all tables shall be mentioned within the text (e.g.: „As shown in Table no.1, …”) or shall be marked between round brackets, such as (Figure no. 1).
The graphics shall be processed in Excel or Word (excluding scanning), the explanations from the graphics shall be written in text boxes in Arial Narrow 9, and shall be no more than 8 cm high (small graphics) or 16 cm (large graphics).
The equations shall be written with the equation editor in Arial Narrow 9, and the multiplication mark shall be represented as „×” and not „•” (dot).
The tables’ are drawn in Word, with the 9 Arial Narrow font, the last rubrics for the sums are aligned to the right. The sign % is written in front of the equal sign, over the accounts symbols (to the left or to the right there can be several accounts) written in ”justified”.
(9) The references to the ideas and quotations from the text must follow these criteria: (Green, D. 1998: pp. 66-69). The author and the book quoted must be detailed in the bibliography from the end of the article. The expression “et altera” must be used when the paper has more than two authors (Green, D., Black, M. et altera, 1998: pp. 70-71). When an author with several publications in the same year is quoted, the small letters a, b, c must be used. E.g.: (Kaplan, R. 1999a: pp. 91-92).
(10) The notes, marked within the text with „[1]”, shall be placed in the order of their apparition at the end of the article (not as a foot note), before the bibliography, with the title “Notes”.
(11) The bibliography shall be written in a regular manner (not in a table), in alphabetical order at the end of the article at 10 Arial Narrow. The name of the author shall be written in a regular manner while the title of the work and the name of the publication shall be written in italics with quotation marks. The translation of the bibliography into the English language shall be done as follows: the title of the paper shall be translated into English, in italics and with quotation marks, and then there is the publishing house (the word Publishing House has to appear as such while its name is not translated). E.g. Popescu, I., ”Accounting today”, Scrisul Românesc Publishing House, Bucharest, 2007).
(12) Other necessary materials (latest ISI requirements)
The papers must have the following annexes:
- The pictures of the authors (original or scanned with a 300 dpi resolution);
- A few bibliographical data (regarding profession) in no more than 3-4 lines;
- Abstracts of the published papers in Romanian and in English;
- Home address, e-mail address, telephone number and mobile phone number.
(13) Other specifications:
- The paper is published on the author’s own responsibility observing the laws on privacy and patent.
- According to the editing rules, the manuscripts, the figures published will not be returned to the author.
- The author must guarantee the technical and scientific content of the article and the article must be the final version as during editing no other changes to the article can be brought.
(14) The author is responsible for obtaining the copyright approval for all the quotations and reproductions from the article including the images, tables, graphics, figures or excerpts included in the paper.

Volume 9, Issue 1 / 2017
Last call: April 28, 2017

Volume 9, Issue 2 / 2017
Last Call: May 31, 2017

Volume 9, Issue 3 / 2017
Last call: August 31, 2017

Volume 9, Issue 4 / 2017
Last call: November 30, 20

Dimitrie Cantemir Christian University, 176 Splaiul Unirii, Bucharest, Romania                                                Copyright © 2014 KHE. All rights reserved.