Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XX / 2014 (Vol. XX / 2014)

I.S.S.N. 1582 - 6333
editura eurostampa
Timişoara 2014

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 Lect.dr. Daniel KYSILKA - "Tibiscus" University of Timişoara

Acad. prof. dr. Păun Ion OTIMAN - Romanian Academy

Prof.dr. Dumitru POPOVICI - "Tibiscus" University of Timişoara, Faculty of Economics

Prof. dr. Tibor KISS - Faculty of Economics, Subotica, Serbia

Prof. dr. Marija CILEG - Faculty of Economics, Subotica, Serbia

Conf. dr. Silvia MEDINSCHI - Tibiscus" University of Timişoara

Lect. dr. Franca DUMITRU - Tibiscus" University of Timişoara

Lect. dr. Daniel KYSILKA - Tibiscus" University of Timişoara

Lect. dr. Ramona Violeta VASILESCU - Tibiscus" University of Timişoara

Asist. drd. Suzana ARTENE - Tibiscus" University of Timişoara



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. Grosu Veronica - ”Stefan cel Mare University”, Suceava, Romania

Prof.dr. Hlaciuc Elena ”Stefan Cel Mare University”, Suceava, Romania

Prof.dr. Paliu-Popa Lucia - “Constantin Brancusi” University of Targu Jiu, Romania

Prof.dr. Petroman Ioan Banat's University of Agricultural Sciences and Veterinary Medicine of Timisoara, Romania

Prof.dr. Ștefănescu Aurelia - Academy of Economic Studies, Bucharest, Romania

Conf.dr. Târnăveanu Diana - West University of Timisoara, Romania

Conf.dr. Pociovălișteanu Diana - “Constantin Brancusi” University of Targu Jiu, Romania

Conf.dr. Medinschi Silvia - ”Tibiscus” University of Timisoara

Lect.dr. Apetri Anișoara - ”Stefan Cel Mare University”, Suceava, Romania

Lect.dr. Mladin Franca - ”Tibiscus” University of Timisoara

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics


#Author & TitlePage
1 Apetri Anișoara Niculina, Hlaciuc Ana Maria and Moroșan Gheorghe – Credit Risk - A Major Risk of Credit Institutions in Romania 5
2 Artene Adela Suzana – Public Organizations - Main Stimulator of Digital Economy 15
3 Artene Adela Suzana and Medinschi Silvia – The Role and Importance of Informational Technologies in Ensuring the Success of HRM Activities 21
4 Babonea Alina-Mihaela – Eliminating the Distorsions on The Renewable Energy Market 27
5 Boiţă Marius, Boby Costi, Anghelina Andrei and Remeş Eugen – The Indicators in Rural Tourism, Reference Points in Economic Analysis 34
6 Cioca Ionela Cornelia and Hada Teodor – Possibilities for Determining the Bankruptcy of Companies 42
7 Ciotină Ioan-Marius – Insurance Market Dynamics in Emerging Countries 50
8 Ciotină Ioan-Marius – The Romanian Insurance Market During 2008 - 2012 58
9 Copcea Gheorghe-Bogdan, Vîlceanu Dan and Sorin Trifu – Regional Disparities and Economic Trends in Romania: A Spatial Econometric Analysis 65
10 Costea Simona Cristina – Analysis on the Efficient Use of Labor Force 73
11 Csősz Csongor – The Fiscality Influence Over The Evaluation System Design for Tangible Assets 79
12 Dima Florin-Constantin – Calculation of Enterprise Costs by Means of the Phase Calculation Method 87
13 Dogan Mihaela – The Relationship Between Life Expectancy and GDP 93
14 Dogan Mihaela, Erdei Raul and Trifu Sorin – Economic Effects on Investment in Health 98
15 Dorobanțu Roxana – Material and Technical Base of Rural Tourism in Rural Valcea Area - Analysis of Specific Equipment 104
16 Dragotă Violeta Gianina and Buzilă Nicoleta – The Impact of the Foreign Direct Investments 110
17 Dragotă Violeta Gianina and Buzilă Nicoleta – Transnational Corporation 'S Perception of the Global Investment Climate 116
18 Dudă Dăianu Dana-Codruța – Evaluation of Activity of Small and Medium Enterprises in West Region in Crisis Conditions 122
19 Erdei Raul, Son Liana and Noja Grațiela Georgiana – Comparison Study on Determinants of Economic Growth 129
20 Geamănu Marinela – International Comparative Analysis on Greenfield Investments 137
21 Gheordunescu Maria Elena and Panoiu Laura Filofteia – Mobbing - Form of Discrimination at Work 143
22 Hărănguș Daniela – Banking Risks in the Romanian Banking System 150
23 Harangus Daniela and Condea Bogdan-Virgil – Analysis of the Development Strategy of the Central Cooperative Bank “Creditcoop” 156
24 Hlaciuc Ana Maria, Apetri Anișoara Niculina and Grosu Veronica – The Approach of the European Monetary Union Through Theoretic Monetary Areas 163
25 Iacobuța Andreea-Oana – Democracy and Quality of Life in EU Countries 171
26 Iancu Lavinia – Analysis of Article 138 (6) of Law No. 85/2006 on the Insolvency Procedure 179
27 Iordache Carmen Maria, Ciochina Iuliana and Marin Camelia – Brand Positioning –Tourism Strategy Support 187
28 Isac Letiția Maria – Interference Information Type Activity Based Costing in the Management Conducted at an Entity 195
29 Medinschi Silvia – Employee's Attidude Versus Entrepreneur's Attitude 202
30 Mihailă Nicoleta and Isachi Silvia Elena – The Impact of Increasing the Excise Duty on Fuel in Economy 210
31 Milea Oana Maria, Nedea Petronela Sonia and Pascu Emilia – Dynamics of the Organic Farming Sector in Romania 217
32 Mladin Franca – Assessment of the Internal Control System 225
33 Mladin Franca, Șerban Corina – Importance in Planning An Audit of Financial Statements 231
34 Molcuţ Alin and Sîrb Lucian – The Managerial Implications of Fuzzy Logic in the Triage Process of Children and Junior Players Within A Football Club 236
35 Moraru Maria, Grosu Veronica and Bostan Ionel – Comparative Study Regarding Financial Statements of Small and Medium Enterprises in Romania and Germany 244
36 Nagy Cristina Mihaela and Sabău Crăciun – Comparative Analysis of the Indicators Used in Insolvency Procedures at European Union Level 253
37 Panoiu Laura, Gust Marius and Grigorescu Sorin – Considerations on Monitoring the Financial System in Romania and in Eu/Non-Eu Member States 259
38 Pociovalisteanu Diana, Dobrescu Emilian – The Role of Albanian Minorities to the Romanian Economic Modernization 265
39 Popa Ionela – Budget Growth in Romania- Present and Prospects 273
40 Popa Ionela – Financing Education in Romania; Typology of Resources and Opportunities to Attract Additional 278
41 Sabău Crăciun and Nagy Cristina Mihaela – Comparative Study on the Procedures and Costs of Setting Up a Limited Liability Company in the EU 283
42 Sălceanu Alexandru – Creative Accounting - Between the True Picture and the Accounting Fraud 290
43 Sârbovan Marina Luminița – Competition and Stability 297
44 Sârbovan Marina Luminița – Economics - A Science For Social Issues 303
45 Secară Carmen – Analysis of Trends in the Romanians’ Employment Option 309
46 Șerban -Boiceanu Corina and Mladin Franca – Comparison on the Corporate Tax Rates of Small and Medium-Sized Enterprises in Several European Countries 316
47 Vasilescu Ramona Violeta – 2021: How Do We Promote a Romanian Cultural Capital in Europe? 322