Volumul XIX/2013 (Volume XVIII/2013)

Volumul XIX/2013 (Volume XIX/2013)

Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XIX/2013 (Vol. XIX/2013),

I.S.S.N. 1582 - 6333

COMITETUL EDITORIAL

EDITORIAL BOARD

Redactor sef Prof. dr. Crăciun SABĂU - "Tibiscus" University of Timişoara, Romania
Redactor şef adjunct - Conf. dr. Silvia MEDINSCHI - "Tibiscus" University of Timişoara, Romania
Acad. prof. dr. Păun Ion OTIMAN - Romanian Academy, Romania
Prof. dr. Tibor KISS - Faculty of Economics, Subotica, Serbia
Prof. dr. Marija CILEG - Faculty of Economics, Subotica, Serbia
Conf. dr. Laurenţiu-Dan LACRĂMĂ - Tibiscus" University of Timişoara, Romania
Lect. dr. Franca DUMITRU - Tibiscus" University of Timişoara, Romania
Lect. dr. Daniel KYSILKA - Tibiscus" University of Timişoara, Romania
Lect. dr. Ramona Violeta VASILESCU - Tibiscus" University of Timişoara, Romania
Asist. drd. Suzana ARTENE - Tibiscus" University of Timişoara, Romania
Assistant Professor PhD. Agata PIERSCIENIAK - Rzeszow University, Poland

COMITETUL DE RECENZIE

REVIEW COMMITTEE

Prof. dr. Bostan Ionel – “Stefan cel Mare” University of Suceava, Romania
Prof. dr. Calu Daniela – Academy of Economic Studies, Bucharest, Romania
Prof. dr. Căruntu Constantin – “Constantin Brancusi” University of Targu Jiu, Romania
Prof. dr. Grbac Bruno – University of Rijeka, Faculty of Economics Rijeka, Croatia
Prof.dr. Grosu Veronica - ”Stefan cel Mare University”, Suceava, Romania
Prof.dr. Hlaciuc Elena - ”Stefan Cel Mare University”, Suceava, Romania
Prof.dr. Jivan Alexandru - West University of Timisoara, Romania
Prof.dr. Marinescu Niculae-Ion - Politehnica University of Bucharest, Romania
Prof.dr. Nica Mihai - University of Central Oklahoma, USA
Prof.dr. Paliu-Popa Lucia - “Constantin Brancusi” University of Targu Jiu, Romania
Prof.dr. Paolo Andrei - Università degli Studi di Parma, Italy
Conf.dr. Pavel Codruța - West University of Timisoara, Romania
Prof.dr. Petroman Ioan - Banat's University of Agricultural Sciences and Veterinary Medicine of Timisoara, Romania
Prof.dr. Stefano Azzali - Università degli Studi di Parma, Italy
Prof.dr. Ștefănescu Aurelia - Academy of Economic Studies, Bucharest, Romania
Conf.dr. Târnăveanu Diana - West University of Timisoara, Romania

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics

tibiscus

#	Author & Title	Page
1	ABDELKARIM Abdelali – Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya	9
2	ABDELKARIM Abdelali – Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects	13
3	AILINCA Alina Georgeta, IORDACHE Floarea, MILEA Camelia – Theoretical Fundamentals Concerning the Transmission Channels From the Perspective of the External Equilibrium	19
4	ARTENE Adela Suzana, MEDINSCHI Silvia – From Traditional Recruiting To E-Recruiting in Public Organizations	28
5	ARTENE Alin Emanuel, DOMIL Aura Emanuela, SABĂU Crăciun – Accounting Purpose in Auditing Environmental Aspects in SME	34
6	BALTARETU Camelia – Some Considerations Regarding the Key Issues of the Stiglitz-Sen-Fitoussi Report	38
7	BERCU Ana-Maria – Professional Development of Employees and Performance of Smes in Romania	44
8	BILOUSEAC Irina – Duties and Powers of Local Public Authorities in the Management of Decentralized Public Services	53
9	BILOUSEAC Irina – Management Methods of Decentralized Public Services	58
10	BOBIȚAN Nicolae, DUMITRESCU Diana, COSTULEANU Carmen – The Differences Between Revaluation and Assets Impairment	64
11	BUFAN Ioana-Diana – The Role of Managerial Accounting in the Management Process	73
12	BUNEA-Bontas Cristina – Vat Cash Accounting Scheme in Romania	77
13	BUNGET Ovidiu-Constantin, DUMITRESCU Alin-Constantin, DELIU Delia Carmen – The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders	84
14	BURSUGIU Mihaela – The European Construction and Its Challenges	97
15	BUZILĂ Nicoleta, DRAGOTĂ Violeta Gianina, GORDEAN Raoul Sabin – Private Brand Consumer Behavior in Romania	102
16	CHITIGA Georgiana – The Market Developments of Wind Energy - Accessibility, Availability and Acceptability	108
17	CIOTINA Daniela, CIOTINA Ioan Marius – Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk	114
18	CIUREL Daniel-Liviu – Contemporary Tendencies in Radio Station Management	122
19	CIUREL Daniel-Liviu – The Long Tail Principle in Online Marketing	126
20	CIURLAU Loredana, CĂRUNTU Genu Alexandru – The Influence of Environmental Factors On the Romanian Banking Management in Current Conditions	129
21	CLIPICI Emilia, FRANT Florin – Considerations Concerning Guarantee Schemes	134
22	CLIPICI Emilia, FRANT Florin – Cost Benefit Analysis - Tool For Allocation of Financial Resources For Major Projects	142
23	CODREANU Diana Elena, RADUT Carmen – The Evolution of Information Systems in the Context of Information Society	147
24	CORNEAN Andra Nicoleta – The Connection Between Economic Information and the Informational System in Credit Institutions	152
25	COSTEA Simona Cristina, RĂDUCAN Laura Ramona – Analysis of the Economic Crisis Effects On Labor Resources	156
26	COSTESCU Irina, ARTENE Alin, DURAN Vasile – Reducing Tax Burden by Outsourcing	160
27	CRISTE Adina, LUPU Iulia – The Conflict Relation Between the Sovereign Debt of the Euro Area Countries and the Common Monetary Policy As a Potential Source For Geopolitical Changes	167
28	CSŐSZ Csongor – Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I.	174
29	DEMYEN Suzana – A Critical Analysis of the Main European Human Resource Management Models	182
30	DEMYEN Suzana, LALA Popa IoanConsiderations and Comparisons Regarding the Importance of Public and Private Expenditures in Educational Field, As Premise For An Efficient Human Resource Management –	187
31	DIMA Florin-Constantin – Accounting Practices Under the Influence of Creativity	193
32	DIMA Florin-Constantin – The Users of Accounting Information and Their Needs	200
33	DINCULESCU Elena Silvia, BURSUGIU Mihaela – The Evolution of Bank Branches in the Near Future	205
34	DOGAN Mihaela Simona, BUZILĂ Nicoleta, GORDEAN Raoul – Health Systems and Their Importance in the Europe 2020 Strategy	209
35	DONDERA Octavian-Florin – Corporate and Social Responsibility - a Fundamental Pillar of a Sustainable Corporate Governance	213
36	DRAGOTĂ Violeta Gianina, BUZILĂ Nicoleta, DOGAN Mihaela Simona – Importance of Investments in Romania by European Funds	220
37	DRĂGOI Cătălin – Analisys of Environmental Stamp	225
38	DUCU Corina-Maria – Tools of Active and Passive Management of Financial-Accounting Risks	231
39	DUCU Corina-Maria, CHILAREZ Dănuț – Manifestation and Identification of Fraud Risk in Accounting	236
40	DUMITRU Franca – Finding and Reporting Irregularities in Internal Audit	242
41	DUMITRU Franca, SACIU Violeta – Collecting and Processing Information in Internal Audit	248
42	DUMITRU Franca, ȘERBAN Corina, MORARU Maria – Planning the Internal Audit Activity	252
43	ENACHE Elena, MOROZAN Cristian – Metro – a Marketing Analysis	257
44	FADUR Cristina-Ionela – Intangible Capital: the Relationship Between Profitability and Disclosure. An Empirical Analysis On the Romanian Companies	264
45	FÂNTÂNĂ Raul Sorin, GABOR Simona – The Intellectual Property - Strategic Asset in the Company Management. Case Study: France	270
46	FODOR Alina Maria, GAGEA Andra Cristina, PICA Elena Maria – Impact of Agriculture On Protected Areas	276
47	GABOR Simona – Intellectual Property Management: An Important Tool For Small and Medium Enterprises	282
48	GADOIU Mihaela – Self –Financing of the Enterprise - Information Analysis and Evaluation	287
49	GHEORDUNESCU Maria, Parpandel Denisa Elena – Study On the Importance of Organizational Culture in a Company	292
50	GORDEAN Raoul Sabin, DRAGOTĂ Gianina Violeta, DOGAN Mihaela Simona – Main Independent Participants in the Romanian Rural Trade	300
51	GOZO Zeno – From Acknoledgement of Possession To the Possession of Knowledge	306
52	GROSU Maria – Study On the Identification of Responsible Corporate Company Profile	315
53	GUST Marius – Restructuring At the Administration Level of Romanian Banks	323
54	HAȚEGAN Camelia, IMBRESCU Carmen – The Financial Audit For the Division of Economic Entities	329
55	HĂRĂNGUȘ Daniela – Banking Strategies in the Context of the International Financial Crisis	335
56	HĂRĂNGUȘ Daniela – Money Laundering in Offshore Financial Centers	339
57	IACOBUȚA Andreea-Oana – Considerations On the Relationship Between Institutional Quality and Human Development Across Nations	343
58	JIVAN Alexandru – Levels of Analyzing Productivity. Theoretical Settings	351
59	KRISTON Andrea – E-Commerce Terms in Everyday Usage	359
60	KRISTON Andrea – Motherhood and Society	364
61	KYSILKA Daniel – A Few Considerations About the Relationship Between Human Resources Management and Marketing Activity in Service Business	369
62	KYSILKA Daniel – Qualitative Marketing in Service Business. A Strategic Approach	374
63	KYSILKA Daniel, NAGY Csaba – Employee Turnover in the Hospitality Industry	377
64	LEONIDA IONEL – Rigidities of Interference Between Tax Authorities And Taxpayers	385
65	LESCONI-Frumusanu Natalita-Mihaela, BREUER Adela, BREUER Lighezan – Disturbing Factors in the Audit of Projects With European Funds	389
66	LUTA Dorina, GRIGORESCU Sorin – Effects of Enterprise Accounting Policies Regarding Adjustments of An Outcome and Revenue Tax	397
67	MADINCEA Pascu Silvia – Business Communication (Brief Analysis of Italian Commercial Letters)	403
68	MADINCEA Pascu Silvia, BONCEA Mirela – Economic Terms in Italian Proverbs (Some Considerations)	407
69	MARACINE Mihaela Simona, DUGAN Silvia – Research Methods Used in Analysing Organisational Culture	413
70	MARDIROS DANIELA-NEONILA – Budgetary Policy And Its Directions. From Global To Particular For The Emerging Economies Inside The European Union	420
71	MARDIROS DANIELA-NEONILA – The Budget - A Particular Approach For The Public Sector Inside The Emerging Economy Of Romania	428
72	MARTIN Florin, STOICA Eduard, CRISTESCU Marian – Business Development Through E-Accessibility’s Growth To Digital Economy	436
73	MĂRCULESCU Ana-Maria – The Abandon of Going Concern Principle Faced With the Imminent Insolvency Status	441
74	MEDINSCHI Silvia, ARTENE Adela Suzana – How To Keep Older Adults To Continue Managing Their Occupation	447
75	MIHAI Ioana Iulica – China’s Environmental Concern. Carbon Dioxide Emissions – An Acute Problem	455
76	MIHĂILĂ Nicoleta – Social Contributions – Implications in the Economic Activity of the Enterprise	461
77	MILEA Camelia, CRISTE Adina, AILINCA Alina Georgeta – Theoretical Aspects Concerning the Influence of Macroeconomic Shocks On the External Equilibrium	468
78	MILEA Oana, PASCU Emilia, NEDEA Petronela – Telecommunications Services in the Knowledge Economy	478
79	MINICĂ Mirela, ZABERCA Vasile Mircea – European Regional Policy and the Romanian Context of Regionalization European Regional Policy and the Romanian Context of Regionalization	484
80	MIRON Ramona – Local Sustainability and Renewable Energy: Opportunities and Challenges For Urban Regions	489
81	MOLDOVEANU-Barbu Christina – The Advertising Language Sophism	496
82	MORARU Maria, GROSU Veronica, DUMITRU Franca – The Advertising Language Sophism	70
83	MUNTEANU Petrica – The Connection Financial-Accounting Information – Supply Chain Management	513
84	NAGY Cristina Mihaela – Particularities Regarding the Establishment of Insurance Companies	520
85	NAGY Cristina Mihaela – The Influence of Insurance Companies’ Supervision Over Their Financial Stability	526
86	NAGY Csaba – Managing a Culturally Diverse Workforce in the Hospitality Industry	530
87	NAGY Csaba – What Makes a Successful Cluster?	538
88	NEDEA Petronela-Sonia, PASCU Emilia, MILEA Oana Maria – Trends and Priorities in Sustainable Development of the Romanian Rural Areas	546
89	OPREA Florin, CIGU Elena – Local Finance Management Under Crisis Circumstances in Romania	551
90	ORHEIAN Oana Mihaela, PREDONU Andreea Monica – The Influence of Investments On the Romanian Economy	560
91	PATER Liana Rodica, POPA Horia Liviu – The Clusters Competitiveness	565
92	PAVALOAIA Leontina – The Assessment of Natural Resources - Point of View of the Iasb	574
93	PETCOVICI Tania – Terminology Associated With Translation Industry	582
94	PETCU Dalia, GHERHES Vasile, OBRAD Ciprian – Social Enterprises. Best Practices in Romanian Social Economy	586
95	PETCU Dalia, SUCIU Sorin – Legal Framework For Advertising Communication	594
96	PETCU Dalia, SUCIU Sorin – State Capitalism and Economic Growth: the Case of South Korea	699
97	PETREA Goanta Hermina – Some Considerations On the Opportunity and Value of the Personal Swot Analysis As Psychological Technique	604
98	PICIU Gabriela – Importance of Environmental Taxes in European Fiscal Policy	610
99	PIRNEA Ionela Carmen, SALOMIA Mădălina – Study On the Economic Performance of Small and Medium Enterprises in Romania	615
100	RĂDUCAN Laura, COSTEA Simona Cristina – Analysis of Foreign Direct Investments in Romania	620
101	RĂDUȚ Carmen, CODREANU Diana Elena – New Paradigm – Business Virtualization	624
102	ROF Letitia Maria – Identity and Role of Managerial Accounting For the Entities in Romania	628
103	SABĂU Lucian Ioan – Creative Accounting - the Result of Pressures From Users	636
104	SABĂU Lucian Ioan – Information Needs of Financial Statements Users - Between Harmony and Conflict	642
105	SALOMIA Maria Madalina, TURLEA Carmen – Particularities Regarding the Audit of Profit and Loss Account Within Economic Entities From Romania	649
106	SAVU Mihaela, ANTONESCU Eugenia, MÎNDRECI Georgiana – The Effects of the Crisis On the Sales of Toyota Cars in Romania	655
107	SCARLAT Valentin – Credit Risk	659
108	SECARA Carmen – Pilot Campaign of Generating a High Awareness Brand, Through Event Marketing	665
109	SECARA Carmen – Study of the Communication Process Features Within S.C. Bricostore S.A. – Working Point: Piteşti	672
110	SÎRB Lucian, CĂLEAN Ioana – The Exercise of Internal Audit of Compliance Regarding the Management of Human Resources in An Entity in Terms of Fuzzy Logic	680
111	ȘERBAN Corina, DUMITRU Franca, GORDEAN Manuela Florentina – Tax On Incomes of Micro-Enterprises	688
112	TĂRĂBÎC Mirela – Romanian Economic Realities – the Economic Repression of 11th June 1948	691
113	TĂRĂBÎC Mirela – The Collectivisation of the Romanian Agriculture and the Economic Consequences of This Process	695
114	TĂTĂRUȘANU Maria, Onea Angelica – Organizational Culture and Values For Corporate Sustainability	700
115	TENOVICI Cristina Otilia – Accounting Policies Recognizing Tangible Fixed Assets Within Public Institutions	708
116	TENOVICI Cristina Otilia – Accounting Policies and Options on the Recognition, Measurement and Derecognition of Inventories in Public Sector Entities	720
117	TODEA Nicolae, JOLDOS Udrea Ana Maria, CIOCA Ionela Cornelia – The Considerations Regarding Materiality Calculation and Audit Risk in the Context of the Guide For a Quality Audit	728
118	ŢAICU Marian, DIACONESCU Gabriela Nicoleta, ŢAICU Elena – The Use of the Dashboard in the Tourism and Public Food Service Units	763
119	UNGUREANU Mihaela – An Accounting Perspective For Assessing Corporate Social Responsibility	742
120	UNGUREANU Mihaela – Romanian Accounting Development in the Forty-Eighters Period – Ion Ionescu From Brad	749
121	VASILESCU Ramona Violeta – Discontinuities and Inconsistencies in the Romanian Mountain Tourism	756
122	VĂDUVA Maria, VĂDUVA Cecilia Elena – The Forms of Credits Insurance At Export Encountered in the International Practice	760
123	VĂDUVA Maria, VĂDUVA Cecilia Elena – The Producer’s Offer and Behavior	766
124	VINTILĂ Mona, VINTILĂ Sorin Daniel – The Stress of Managing Wellbeing	773
125	VOINESCU CLAPAN Carmen, DINCA Laura, APOSTOLOS Apostolou – Critical Issues in Networking and Technological Change	779

Facultatea de Ştiinţe Economice

Volumul XIX/2013 (Volume XIX/2013)

Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

I.S.S.N. 1582 - 6333

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