Volumul XVIII, supliment/2012 (Volume XVIII/2012, supliment)

Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XVIII - supliment/2012 (Vol. XVIII - supplement/2012),

I.S.S.N. 1582 - 6333

COMITETUL EDITORIAL

EDITORIAL BOARD

Red. sef: Prof. dr. Adrian COJOCARIU
Acad. Prof. dr. Ion Păun OTIMAN
Prof. dr. Crăciun SABĂU
Prof. dr. Tibor KIS (Serbia)
Prof. dr. Marija CILEG (Serbia)
Conf. dr. Alin MUNTEANU
Lect. dr. Ofelia STANCIU
Lect. dr. Ramona VASILESCU
Asist. dr. Raoul GORDEAN
Asist. Manuela GORDEAN
Prep. drd. Suzana ARTENE

COMITETUL DE RECENZIE

REVIEW COMMITTEE

Prof. dr. Bostan Ionel – Univ. ”Al.I.Cuza” Iaşi
Prof. dr. Boţa Moisin Anton Florin – Universitatea din Pitesti
Prof. dr. Calu Daniela Artemisa – ASE Bucureşti
Prof. dr. Cojocariu Adrian – Universitatea „Tibiscus” din Timişoara
Prof. dr. Grbac Bruno – Universitatea din Rijeka, Croaţia
Prof. dr. Oprean Constantin – Universitatea Lucian Blaga din Sibiu
Prof. dr. Marinescu Niculae-Ion – Universitatea Politehnica din Bucureşti
Conf. dr. Munteanu Alin – Universitatea „Tibiscus” din Timişoara
Prof. dr. Nica Mihai – Universitatea Centrală Oklahoma, SUA
Prof. dr. Niţchi Ioan Ştefan – Universitatea Babeş Bolyai din Cluj Napoca
Prof. dr. Paliu-Popa Lucia – Universitatea “Constantin Brancusi” din Târgu Jiu
Prof. dr. Şerban Radu – ASE Bucureşti
Prof. dr. Ştefănescu Aurelia – ASE Bucureşti
Prof. dr. Todea Nicolae – Universitatea “1 decembrie 1918” din Alba Iulia
Prof. dr. Ţurlea Eugeniu – ASE Bucureşti

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics

tibiscus

#	Author & Title	Page
1	ADRIAN COJOCARIU, CRISTINA OFELIA STANCIU – INTELLIGENT TECHNOLOGIES FOR KNOWLEDGE DISCOVERY	7
2	MUNTEANU ALIN DANIEL – ROLE OF KNOWLEDGE AND INNOVATION IN THE DEVELOPMENT OF CIVIL SOCIETY	16
3	MIRELA CAMELIA BABA – ADVANTAGES OF IMPLEMENTING ENVIRONMENTAL ACCOUNTING WITHIN AN ECONOMIC ENTITY	19
4	MIHAELA UNGUREANU – CHALLENGES OF EXTERNAL FINANCIAL AUDIT AGAINST THE MANAGERIAL FRAUD	25
5	MIHAELA UNGUREANU – THE ACCOUNTING SYSTEM IN POLAND – POLSKI SYSTEM RACHUNKOWOŚCI	32
6	MARIA ROXANA DOROBANTU, CRISTINA OTILIA TENOVICI, GEORGICĂ GHEORGHE – ADVENTURE TOURISM FEATURES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT	41
7	VICTOR-BOGDAN OPREAN – A SOCIAL SECURITY SYSTEM’S SUSTAINABILITY PERSPECTIVE ON THE SYNCHRONIZATION OF TEACHINGLEARNING MECHANISMS AT TERTIARY LEVEL OF EDUCATION	49
8	EMILIA PASCU – ASPECTS REGARDING QUALITY AND RELATIONSHIP WITH THE ENVIRONMENT - ECOLOGICAL FOOTPRINT	57
9	PETRONELA-SONIA NEDEA – THE EVOLVING CONCEPT OF SUSTAINABLE AGRICULTURE	64
10	ALIN EMANUEL ARTENE, AURA EMANUELA DOMIL – RELEVANCE OF THE ACCOUNTING INFORMATION FOR THE MERGERS AND ACQUISITIONS IN ROMANIA	70
11	IRINA NICOLAU – NEW DEVELOPMENTS IN MARKETING THEORY AND PRACTICE	76
12	DANA-CODRUŢA DUDĂ-DĂIANU, DANIELA HARANGUŞ – THE ROLE OF BUSINESS INFRASTRUCTURE FOR ECONOMIC DEVELOPMENT OF ROMANIA	71
13	DANA-CODRUŢA DUDĂ-DĂIANU, DANIELA HARANGUŞ – ASPECTS REGARDING THE EFICIENCY OF INTERACTION EXTERNAL ENVIRONEMENT OF BUSINESS - COMPANY	88
14	CHRISTINA ANDREEA MIŢARIU – A MIX BEYOND TIME: E-LEARNING AND SOCRATE’S MAIEUTICS	95
15	PETRONELA-SONIA NEDEA, EMILIA PASCU – FUNDAMENTAL ASPECTS OF SUSTAINABLE DEVELOPMENT IN EUROPEAN UNION AND ROMANIA	88
16	LUCIAN CERNUSCA – NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS	109
17	CORINA MICULESCU – DIRECTIONS FOR IMPROVEMENT OF MANAGERIAL ACCOUNTING ECONOMIC ENTITIES IN ROMANIA, IN THE CURRENT ECONOMIC CONTEXT	115
18	RADU CRISTIAN MUȘETESCU – THE INVOLVEMENT OF BANKERS IN THE CORPORATE GOVERNANCE OF NON-FINANCIAL FIRMS	121
19	IOANA BUFAN, ANDRA CORNEAN – CASE STUDY REGARDING THE ASSISTANCE OF AN AUDITOR TO A STOCK COUNT	126
20	CRISTINA OFELIA STANCIU – K- NEAREST NEIGHBOR ALGORITHM FOR INSTANCE BASED LEARNING	134
21	MARIUS BOIŢĂ, GHEORGHE GRIGORESCU, EMILIA CONSTANTIN, EDUARD AJTAY – AIR TRANSPORT VECTOR IN THE ECONOMIC CONTEXT OF GLOBALIZATION	139
22	OANA-MARIA MILEA – QUALITY OF PRODUCTS AND SERVICES, FACTORS WITH MAJOR IMPACT ON TOURISM ACTIVITY	146
23	MARIA TĂTĂRUȘANU, ANGELICA-NICOLETA ONEA – VALUES SUPPORTING QUALITY PROMOTED BY ROMANIAN UNIVERSITIES ON INTERNET	151
24	OLGA OLARU – WINE TOURISM – AN OPPORTUNITY FOR THE DEVELOPMENT OF WINE INDUSTRY	158
25	MARIUS GUST, LAURA PĂNOIU, ALINA VOICULEŢ – RESTRUCTURING IN THE ROMANIAN BANKING SYSTEM	166
26	MANOELA POPESCU, ANDREEA BĂLTĂREȚU – EDUCATION THROUGH TOURISM-A SOLUTION OF SOCIOCULTURAL DEVELOPMENT IN THE CONTEXT OF THE GLOBALIZATION	172
27	DIMA FLORIN-CONSTANTIN – CREATIVE ACCOUNTING THROUGH THE POLICIES AND ACCOUNTING OPTIONS	180
28	CRISTINA OTILIA ȚENOVICI – ACCOUNTING POLICIES AND OPTIONS ON THE RECOGNITION, MEASUREMENT AND DERECOGNITION OF INVENTORIES IN PUBLIC SECTOR ENTITIES	185
29	IORDACHE CARMEN MARIA – IMPLICATIONS OF THE SOCIAL TOURISM ON QUALITY OF LIFE	193
30	PURDA-NICOARĂ (NETOTEA-SUCIU) VALERIA-LILIANA-AMELIA – AN ANALYSIS ON VIOLENCE AND SUICIDE AMONG POLICE OFFICERS	200
31	ANCA POPESCU-CRUCERU, EUGENIA-GABRIELA LEUCIUC, VIOREL BĂNULESCU – LEGAL CONFLUENCES IN COMPANY MATTER.DEVELOPMENT OPPORTUNITY FOR INTERNATIONAL AFFAIRS – THE COUNCIL'S REGULATION NO. 1435/2003 REGARDING THE EUROPEAN COOPERATIVE COMPANY STATUTE	205
32	CRISTINA-IONELA FĂDUR, MARILENA MIRONIUC – THE PARADOX OF GOODWILL: WHY DO WE PAY MORE THAN THE FAIR VALUE? STUDY ON ROMANIAN COMPANIES	213
33	LAVINIA IANCU – THE FRAMEWORK OF INSOLVENCY LAW	221
34	MONA VINTILA, DALIANA ISTRAT, SORIN VINTILA – DEVELOPING OF HIGH QUALITY COURSE MATERIALS TO IMPROVE EARLY AGE PRACTITIONERS’ EDUCATION	227
35	ADELA SUZANA ARTENE, SILVIA MEDINSCHI – LIFELONG TRAINING - INTERFACE OF A SUCCESSFUL HUMAN RESOURCE MANAGEMENT IN ROMANIAN ORGANIZATIONS	233
36	SAVU MIHAELA, CHIRILĂ ANDREEA CAMELIA – EUROPE 2020 TARGETS – MYTH OR REALITY?	238
37	MARUŞA BECA – THE VAT SCHEME UPON COLLECTION – ADVANTAGES AND DISADVANTAGES FOR ROMANIAN COMPANIES	242
38	ALBICI MIHAELA, TESELIOS DELIA – VERIFICATION OF DECISIONS CORRECTNESS USING ECONOMETRIC METHODS	248
39	LUŢ DINA MARIA – ROMANIAN EDUCATION AND TRAINING SYSTEM IN THE CONTEXT OF EUROPEAN STRATEGIC FRAMEWORK: A COMPARATIVE ANALYSIS	255
40	LUŢ DINA MARIA – NEW APPROACHES ON INNOVATION PROCESS IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY. IMPLICATIONS FOR ROMANIAN ENTERPRISES	264
41	VIOREL POP – PROGRESS AND SUSTAINABLE DEVELOPMENT	272
42	CAMELIA MARIN, ISABELLA SIMA, MIHAELA RUXANDA, MANOLE SORIN – THE INTERNATIONAL ROLE OF THE EURO AND IMPLICATIONS ON ROMANIAN GDP. CASE STUDY: VÂLCEA COUNTY	280
43	ALINA VOICULEŢ, MARIUS GUST – TRANSNATIONAL CORPORATIONS AND EXPORT COMPETITIVENESS OF HOST COUNTRIES	289
44	LUCIAN IOAN SABĂU – EMPIRICAL STUDY CONCERNING THE VIEWS ON THE FORMAT OF CASH FLOW STATEMENTS	293
45	CRISTINA MIHAELA NAGY – THE NEW DIMENSIONS OF THE INSURANCE MARKET IN ROMANIA IN THE CONDITIONS OF FINANCIAL CRISIS	304
46	CRISTINA MIHAELA NAGY – THE DEVELOPMENT LEVEL OF THE INSURANCE MARKET IN THE EU	279
47	BUŞAN GABRIELA, CIURLĂU LOREDANA – THE USE OF CALCULATION OF COSTS FOR ACTIVITIES TO IMPROVE COST MANAGEMENT AND PROFITABILITY	312
48	CLAUDIA ISAC, ALIN ISAC – STRUCTURAL RELATIONS OF FINANCIAL STATEMENTS AND THE INSTRUMENTS OF FINANCIAL MANAGEMENT	317
49	MARIA VĂDUVA – PROTECTION OF THE ENVIRONMENT IN DURABLE DEVELOPMENT	321
50	CECILIA ELENA VĂDUVA – DURABLE DEVELOPMENT AND SPATIAL DIMENSION OF THE ECONOMIC ACTIVITY	326
51	LOREDANA CIURLĂU – MEASURING FINANCIAL PERFORMANCE TYPES OF RESPONSIBILITY CENTERS	332
52	BUŞAN GABRIELA – CONTRADICTORY NATURE OF THE RELATIONSHIP BETWEEN ECONOMIC GROWTH, ECONOMIC DEVELOPMENT AND THE NATURAL ENVIRONMENT	337
53	NICOLETA BUZILĂ – PERSPECTIVES OF THE GLOBAL ADVERTISING MARKET	342
54	DIMA FLORIN CONSTANTIN, DUCU CORINA – RECOGNITION AND ASSESSMENT IN ACCOUNTANCY	346
55	RALUCA IRINA CLIPA – ATTEMPTS TO ESTIMATE THE SOURCES OF AGGLOMERATION ECONOMIES IN IASI METROPOLITAN AREA	352
56	DUMITRU POPOVICI – THE CONTROL FUNCTION OF THE STATE TREASURY, AN EFFICIENT TOOL OF PUBLIC RESOURCE UTILIZATION	359
57	ALINA – MARIANA ISTRATE – ACCOUNTING TRUTH IN A SOCIETY GUIDED BY INTERESTS	366
58	GEORGE FLORIN ŢUNCU, IONEL MĂNDESCU – THE EXPENDITURE AND REVENUE OF THE BUDGET OF THE EUROPEAN UNION. BUDGETARY CONSEQUENCES FOR CHALLENGES WITH SECTORAL POLICIES	372
59	DIANA-ELENA CODREANU, CARMEN RĂDUŢ – DEVELOPMENT AND MARKET OF ERP SYSTEMS	378
60	CARMEN RĂDUŢ, DIANA-ELENA CODREANU – SELECTION OF AN ORGANIZATION SPECIFIC ERP	384
61	NICOLETA BUZILĂ – THE ROMANIAN RETAIL MARKET - PRESENT AND PERSPECTIVES	390
62	MANUELA FLORENTINA GORDEAN – ENGLISH FOR SPECIFIC PURPOSES - BASIC TERMINOLOGY IN ADVERTISING	394
63	MIHAELA SIMONA DOGAN – DIRECT MARKETING – AN EFFICIENT COMMUNICATION TOOL	399
64	MIHAELA SIMONA DOGAN – OTHER TOOLS FOR GROWTH AND JOBS OF EUROPE 2020 STRATEGY	404
65	RAOUL SABIN GORDEAN – THE EVOLUTION OF AGRO-FOOD PRODUCT PRICES	407
66	ALINA-MIHAELA BABONEA, ANDREEA PAULA DUMITRU – PERFORMANCE INDICATORS IN CSR IN ROMANIA - A LINK TO THE GREEN ECONOMY	410
67	MARIUS–NICOLAE MICULESCU – MANAGERIAL DECISIONS TAKEN ON PUBLIC HEALTH ENTITIES MAY BE BASED ON INFORMATION DRAW FROM THE INCOME STATEMENT	417
68	SILVIA MEDINSCHI, ADELA SUZANA ARTENE – SIMULATED ENTERPRISES, A MODALITY TO LEARN STUDENTS TO BE GOOD MANAGERS	423
69	IONELA POPA – EXECUTION OF BUDGET INDICATORS IN ROMANIA’S PUBLIC BUDGET; IMPROVEMENT METHODS	429
70	SILVIA MEDINSCHI, ADELA SUZANA ARTENE – DEVELOPING YOUR PERSONALITY TO GET A BETTER CAREER	434
71	VIOLETA GIANINA DRAGOTĂ – GLOBAL IMBALANCES, CRISIS AND THE LACK OF GLOBAL GOVERNANCE	440
72	ADRIAN TĂNASE, DIANA TĂNASE – THE ROLE OF THE TERTIARY SECTOR IN THE GROWTH OF ECONOMIC COMPETITIVENESS	445
73	DOREL MATES, MIHAI SEUCEA, ALIN DUMITRESCU, LAURA-ADRIANA ALIONESCU, VERONICA GROSU, MARIAN SOCOLIUC – CONTROLLING AND IMPROVEMENT OF PERFORMANCE EFFICIENCY WITHIN INDUSTRIAL ORGANIZATIONS.THE COMPANY’S MARKET-BASED SCORECARD	450
74	DOREL MATES, MIHAI SEUCEA, ALIN DUMITRESCU, LAURA-ADRIANA ALIONESCU, VERONICA GROSU, MARIAN SOCOLIUC – INSTRUMENTS FOR THE IMPROVEMENT OF CASH FLOW AND FOR THE RATIONALIZATION OF SHORT-TERM FINANCIAL INVESTMENT APPLIED BY MULTINATIONAL COMPANIES	451
75	FRANCA DUMITRU, MARIA MORARU – MODALITY OF DETERMINING THE TOTAL SCORE OF RISKS IN INTERNAL AUDIT	461
76	FRANCA DUMITRU, VIOLETA SĂCUI – METHODS OF EVALUATING THE EFFECTIVENESS OF OPERATIONAL AUDIT IN PUBLIC ENTITIES	467
77	FELICIA RAMONA BIRĂU – STOCHASTIC VOLATILITY MODELS FOR FINANCIAL TIME SERIES ANALYSIS	472
78	DENISA PARPANDEL – EDUCATION - THE CORNERSTONE OF KNOWLEDGE-BASED SOCIETY IN ROMANIA	476
79	NELA RAMONA ICHIM (GRIGORE) – ASSESSING THE EFFECTIVENESS OF EU COMPETITION POLICY DURING THE ECONOMIC CRISIS	481
80	CIPRIAN CHIRILĂ, VIORICA CHIRILĂ – UNEMPLOYMENT AND BUSINESS CYCLES IN CENTRAL AND EASTERN EUROPEAN COUNTRIES	486
81	VIOLETA SĂCUI, FRANCA DUMITRU – THE STRATEGIC OPTIONS IN INVESTMENT PROJECTS VALUATION	494
82	CONSTANTA ENEA, CONSTANTIN ENEA, GHEORGHE GRIGORESCU – MANAGEMENT TOURISM SECTOR IN TARGU JIU	500
83	CONSTANTA ENEA, CONSTANTIN ENEA, GABRIEL SANDA – STRANDS OF INTEGRATION NATIONAL PERFORMANCE OF TOURISM IN OLTENIA	508
84	IONELA CARMEN PIRNEA, NICOLETA BELU, EMILIA IORDACHE – CURRENT CONCERNS REGARDING THE CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA	514
85	DANIELA MARIOARA POPOVICI – EXECUTION, INTERNAL MONITORING, BUDGET VALUATION AND FINANCIAL CONTROL – ELEMENTS OF DMINISTRATION OF LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE	520
86	IONEL STEFAN, FLORIN-CORNEL POPOVICI, FLORIN POPOVICI – FINANCIAL IMPLICATIONS ON THE BUDGETS OF ADMINISTRATIVE-TERRITORIAL UNITS IN THE CONTEXT OF DEFAULT ON ACCRUAL ACCOUNTING REQUIREMENTS	527
87	MARIA MORARU, FRANCA DUMITRU – COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA	533
88	ADELA SUZANA ARTENE, SILVIA MEDINSCHI – HIBRID MANAGER - MAIN FACTOR IN SUCCESSFUL ORGANIZATIONAL DEVELOPMENT	542
89	MARIANA GURĂU – FISCAL POLLUTION OF FINANCIAL STATEMENTS. EMPIRICAL STUDY	532
90	MARIAN ZAHARIA, ANIELA BĂLĂCESCU – STATISTICAL ANALYSIS OF THE EVOLUTION OF RESEARCH-DEVELOPMENT ACTIVITY IN SOUTH-WEST OLTENIA DEVELOPMENT REGION IN 2002-2010	552
91	LAVINIA IANCU – PROJECTS OF HARMONIZATION OF THE LAWS ON INSOLVENCY	560
92	AURA EMANUELA DOMIL, ALIN EMANUEL ARTENE, OVIDIU CONSTANTIN BUNGET – THE ROLE OF INVESTMENTS SUBSIDIES IN THE ENTITIES RESEARCH AND DEVELOPMENT ACTIVITIES	566
93	CAMELIA SZATHMARY MICLEA, VIOLETA SĂCUI – THE LEVELS OF VALUE IN BUSINESS VALUATION. THE DISCOUNT FOR LACK OF MAKETABILITY	572
94	BOLDEA BOGDAN ION – ANALYSIS OF THE ABSORPTION CAPACITY OF STRUCTURAL FUNDS IN ROMANIA	577

Facultatea de Ştiinţe Economice