Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

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

I.S.S.N. 1582 - 6333
editura eurostampa
Timişoara 2018

Clasificată de către CNCSIS în categoria B+ cod CNCSIS 108

Inclusă în categoria B+ de către CNCSIS şi indexată în bazele de date CEEOL, JEL on CD, RePEc, DOAJ și EconLit

This periodical is a B+ category by CNCSIS standards (National Council of Scientific Research in Higher Education) (CNCSIS Code 108), and indexed in international databases:
DOAJ, EconLit, RePEc, CEEOL and JEL on CD. Lucrările publicate în acest volum angajează exclusiv răspunderea autorilor. The papers published in this volume engage exclusively the authors responsibility.




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



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


#Author & TitlePage
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