Volumul XVI/2010 (Volume XVI/2010)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 6333

tibiscus anale seria stiinte economice 2007

Timişoara 2010

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.

(www.fse.tibiscus.ro/anale)

COLEGIU DE REDACŢIE

EDITORIAL BOARD

Acad. Prof. dr. Ion Păun OTIMAN

Prof. dr. Adrian COJOCARIU

Prof. dr. Craciun SABAU

Prof. dr. Tibor KIS (Serbia)

Prof. dr. Marija CILEG (Serbia)

Conf. dr. Silvia MEDINSCHI

Conf. dr. Alin MUNTEANU

Conf. dr. Daniela HARANGUS

Lect. dr. Codruta DUDA-DAIANU

Lect. drd. Ofelia STANCIU

Universitatea “TIBISCUS” din Timişoara

Facultatea de Ştiinţe Economice

“TIBISCUS” University of Timişoara

Faculty of Economics

#	Author & Title	Page
1	Păun Ion OTIMAN – The Impact of Funding Resources on Agricultural Competitiveness	9
2	Adrian COJOCARIU – The Scientific Research Management within a Higher Education Institution	16
3	Viorina Maria JUDEU – Relevant Facts on 2007-2013 European Union’s Budget According to European Policies for the Implementation of General Economic Integration	20
4	Mirela MAZILU, Sabina POPESCU – Performance and Education in Romanian Tourism?	25
5	Ionica HOLBAN (ONCIOIU) – The Impacts of Revisions to International Financial Reporting Standards on Business Combinations	31
6	Ionica HOLBAN (ONCIOIU) – Instruments for Achieving the Strategy in Small and Medium Enterprises	35
7	Magdalena RADULESCU – Monetary and Fiscal Policy Should Support Aggregate Demand in the European Countries during the Crisis	39
8	Magdalena RADULESCU – International Financial Crisis and Policy Responses to This New Challenge in the Emerging Countries	47
9	Constanta ENEA – Management of Tourism Resources to Create Work Teams Focused on Results	55
10	Ciprian PAVEL, Viorel NEGRUT – Crisis Management in the Banks	59
11	Ciprian PAVEL, Viorel NEGRUT – Distribution of Investment Funds BRD Asset Management	66
12	Codruţa PAVEL, Camelia HAŢEGAN, Maria MORARU – Aspects of the Leases at BRD Sogelease	71
13	Codruţa PAVEL, Camelia HAŢEGAN, Maria MORARU – Indicator of Liquidity in Credit Institutions	75
14	Luminiţa ŞERBĂNESCU – E-Business – Code of Ethics and Security Strategy	80
15	Luminiţa ŞERBĂNESCU – E-Learning Management versus Traditional Education Management	88
16	Mihaela Cosmina PETRE, Cristina Bunea BONTAŞ – National Recent Developments Concerning Alternative Evaluation Rules	94
17	Tania PETCOVICI, Sorin D. VINTILĂ – Language Translation — A Key Ingredient in the Global Economy	101
18	Nicolae TODEA, Ionela Cornelia STANCIU, Ana-Maria Joldoş (UDREA) – Premises Involving Accounting in Environmental Protection Activities	107
19	Aurelia ŞTEFĂNESCU, Daniela Artemisa CALU, Eugeniu ŢURLEA, Florina NICOLAE – Approaches of the Role of Performance into the Public Sector Entities from Romania	114
20	Eugeniu ŢURLEA, Aurelia ŞTEFĂNESCU, Mihai PĂUNICĂ – Approaches of Plusvalue Generated By Internal Audit into the Public Sector Entities from Romania	121
21	Doruleţ GRĂDINARU, Puiu GRĂDINARU – Elements of Probabilistic Order Concerning the Capacity of a Technological Process to Make Pieces with Features within the Allowed Tolerance Limits	126
22	Doruleţ GRĂDINARU, Puiu GRĂDINARU – Using Mathematical Programming to Reduce the Interruptions in the Technological Process to the Production Lines in Intermittently Flow	134
23	Maria ENESCU, Marian ENESCU – Management Functions and Performance Management	141
24	Marian ENESCU, Maria ENESCU – Security Management – Principles Developed Procedures	146
25	Valentina Diana IGNĂTESCU – Particularities in Financing the Enterprises from the European Union	153
26	Nicoleta ISAC – The Development of Human Resources in the European Automotive Industry	159
27	Nicoleta ISAC – Perspectives for Development and Innovation in Automotive Industry	165
28	Suzana SCHNEIDER, Dorin COSMA – Financing the Public University Education in Romanian during the Economic Crisis	170
29	Anton-Florin BOŢA MOISIN, Cerasela MĂGURĂ – The Double Aspects of Finances, and Their Historical Character	174
30	Cerasela MĂGURĂ, Anton-Florin BOŢA MOISIN – The Finance of Public Institutions in Romania	180
31	Mădălina BRUTU – Analysis of the External Competitive Environment of Pitesti University	185
32	Mădălina BRUTU, Daniela Melania MIHAI – Setting Up of the Strategy Relating to the Sustainable Increase of Personal and Organizational Performances at the University of Pitesti, Using Total Performance Scorecard (TPS) Concept	190
33	Lucia PALIU-POPA – Accounting Models Specific to Intra-Community Acquisitions and Supplies of New Means of Transport	196
34	Lucia PALIU-POPA – Tax Treatment of Non-Taxable Intra-Community Commercial Transactions and of Distance Selling	203
35	Roxana Maria ISPAS, Dalia Mirela SIMION – VAT for the Purchases of Extra-Community Goods	211
36	Bogdan CĂPRARU – Romanian Banking System Facing the International Banking Crises of 2007	215
37	Daniel KYSILKA – The Economic Impact of the Great Depression on the American Mass Media. Prosperity or Decline?	221
38	Luiza Mădălina APOSTOL – Petre S. Aurelian’s Vision on Customs Protectionism	225
39	Luiza Mădălina APOSTOL – Mihail Kogălniceanu’s Criticism of the Customs Convention Concluded with the Austro-Hungarian Empire	231
40	Eliza ANTONIU – Comparative Analysis of Cultural Dimension in the Management of Japan and Romania	239
41	Eliza ANTONIU – The Importance of Workforce and Succession Management to Increase the Organizations’ Competitiveness	245
42	Paul-Bogdan ZAMFIR – Reconfiguring the Spectrum of International Economic Relations under the Impact of Globalization	250
43	Cristina Aurora BUNEA-BONTAŞ, Mihaela Cosmina PETRE – Issues on Using the Discounted Cash Flows Methods for Asset Valuation	257
44	Dragoş Marian MANGIUC – New Enterprise Concepts. Employing the Semantic Web	265
45	Dragoş Marian MANGIUC – New Enterprise Concepts. Representing Organizational Memory Through ontologies	272
46	Gabriela BUŞAN, Constanţa ENEA – The Agencies of the European Union	279
47	Silvia MEDINSCHI – The Intellectual Capital and Matrix-Shaped Structure	287
48	Silvia MEDINSCHI – Learning Capability and Business Performance	294
49	Liana SON, Graţiela Georgiana CARICA – Challenges and Options for Europe within the Framework of Europe 2020 – the New Lisbon Strategy	300
50	Liana SON, Graţiela Georgiana CARICA – Strategies for Education and Training within the Framework of Europe 2020 Agenda	306
51	Irina-Elena CHIRTOC, Claudia Mungiu PUPĂZAN – Labor Productivity – Efficiency Factor of Labor Use and Economic Growth	313
52	Constantin CĂRUNTU, Mihaela Loredana LĂPĂDUŞI – Strategy of Credit Risk Management in International Businesses	318
53	Mihaela GÂDOIU, Emilia CLIPICI – The Advantages of Cash Flow as a Company Analysis and Evaluation Indicator	326
54	Emilia CLIPICI, Mihaela GÂDOIU – Company Performance Evaluation– General Information	331
55	Loredana CIURLĂU – Control of Bank Customers Creditworthiness Analysis Phase	335
56	Dorina NIŢĂ, Imola DRIGĂ – EU’s Involvement in Reducing Greenhouse Gas Emissions Generated by the Use of Coal	339
57	Alina HAGIU – The Influence of Transnational Corporations on Labor Force Migration in Romania and in the European Union in the Context of the Global Crisis	344
58	Radu RĂDUCAN, Ramona RĂDUCAN – Diagnostic Analysis of Alcatel-Lucent Ltd Performances	352
59	Radu RĂDUCAN, Ramona RĂDUCAN – Human Resources Motivation and Managerial Performances Inside Alcatel-Lucent Ltd	362
60	Simona Cristina COSTEA – An Analysis of the General Economic State of Technical-Material Resources in Agriculture in the Context of Sustainable Development	373
61	Simona Cristina COSTEA – Comparative Study of Agricultural Exploitations in the EU and in Romania	377
62	Valentin Florentin DUMITRU, Elena Mariana GLĂVAN, Madalina DUMITRU, Nicolae GLĂVAN – The Impact of Information Technologies on the Performance of the Financial-Accounting Department of the Company	381
63	Mihaela DUMITRANA, Gabriel RADU, Valentin Florentin DUMITRU, Gabriel JINGA – The Use of the Accounting Information in Decision Making in the Hospitality Business	389
64	Sebastian ENE, Mihaela IONECI – The Impact of the Financial Crisis on the Romanian Capital Market	396
65	Carmen Gabriela SECARĂ – The Role of Entrepreneur in the Success of a Business	402
66	Adina MARTIN – The Efficiency of Management of Structural and Cohesion Funds in the EU Countries	407
67	Ionela Claudia DINA, Gheorghe HOLT – The Utility of Reducing Production Costs in the Coal Mining Industry	414
68	Corina Maria DUCU, Tasica-Daniela ENACHE, Petre ŞTEFAN – Managerial Accounting Vs Financial Accounting in the Knowledge Society	418
69	Corina Şerban (BOICEANU) – The Role of Internal Audit in the Budget System Reform	422
70	Corina Şerban (BOICEANU) – An Analysis of the Stabilization Effects of Social Spending	428
71	Cristina Ofelia STANCIU, Adrian COJOCARIU – Where Decision Support Systems and Machine Learning Technologies Meet	434
72	Marinela LAZARICA – Open-Source Tools for Development of Internet-Based Database Applications	439
73	Monica PĂTRUŢESCU, Dalia SIMION – The Regulation and the Managerial Design of the Activity through the Accountancy Informational System	446
74	Dalia SIMION, Monica PĂTRUŢESCU, Roxana ISPAS – Correlation between an Enterprise’s Financial Performance and Its Politics of Social Responsibility	451
75	Mihaela Simona MĂRĂCINE – The Influence of Terrorism and Drug Consumption on Global Economy	456
76	Mariana Claudia MUNGIU-PUPĂZA, Irina Elena CHIRTOC – Structural Changes of Economic Activity. The Structural Evolution of Romania during 1990 – 2008	464
77	Marina Luminiţa SÂRBOVAN – The Crisis Cost as a Production Factor	471
78	Alina HAGIU – The Extension of Occupational Mobility and the Competence Development	476
79	Olivia Anne-Marie SAIERLI – The Statistical Modeling of the Evolution of Civil Employment, By Activity of the Romanian Economy Using the Markov Chain Method	482
80	Olivia SAIERLI, Ramona VASILESCU, Liana PATER – The Statistical Analysis of the Consumer Attitudes toward the Hospitality Services of Abroad	488
81	Victoria-Mihaela BRÎNZEA, Olimpia OANCEA, Marinela TANASCOVICI – The Consumers and the Corporate Social Responsibilities	493
82	Olimpia OANCEA, Amalia PANDELICĂ – Integrated Marketing Communication and Its Role in Increasing the Efficiency of the Approaches in Communication	500
83	Marinela TANASCOVICI, Victoria-Mihaela BRÎNZEA – Inflation Targeting and the Leu Exchange Rate and the Interest Rates Implications on Economic Activity	505
84	Lucia NEGRUT, Andra MICULESCU – Aspects of Sustainable Economic Development in the EU	510
85	Andra MICULESCU, Lucia NEGRUT – EU Strategy on Sustainable Development	518
86	Cecilia Elena VADUVA – Competition and Competition Policy in the European Union	523
87	Maria VADUVA – Effective Integration and Economic Development	526
88	Maria Mirabela FLOREA IANC, Zaharică FLOREA IANC – Global Poverty and the Challenges of Sustainable Development	529
89	Maria Mirabela FLOREA IANC – Insurances – Development Tool in the Agricultural Field	532
90	Ozana Alexandra STRǍUŢ, Manuela Florentina STĂICUŢ – The Importance of Cross-Cultural Business Training	535
91	Tomiţă VASILE, Dragoş STUPARU, Cora-Ionela DĂNIASĂ – The Relative Risk Weighting Process	540
92	Sorin D. VINTILĂ, Tania PETCOVICI – Education and Public Relations. The Involvement of Companies in Education	545
93	Sorin SUCIU, Dalia PETCU, Vasile GHERHES – Emotional Intelligence and Leadership	549
94	Dana Simona DRAGOŞ, Sorina Ioana COROIU – Understanding the Audit Risks and Detecting Those Who Arise from Current Economic Conditions	555
95	Gheorghe Claudiu FEIES – Accounting Policies and Options in the Research of the Capitals	560
96	Daniela Artemisa CALU, Raluca Gina GUŞE, Lavinia OLIMID, Viorel AVRAM – Substance and Form in Romanian Accounting Regulation	564
97	Nicoleta BUZILĂ, Gianina Violeta DRAGOTĂ – The Implications of Crisis on the Global Retail	572
98	Marina Luminiţa SÂRBOVAN – Current Dynamics of Romanian Convergence	577
99	Franca STANCU – Contents of Explanatory Notes to the Annual Financial Statements of Legal Persons without Patrimonial Purpose	581
100	Ion PEREŞ, Franca STANCU – Intra-Community Acquisitions in Romania’s Adhesion to European Union	587
101	Alina LAZOC – Implications of Multimedia Convergence on Contemporary Consumer Behavior	593
102	Viorel TRIF, Cristina Mihaela NAGY – Accounting and Tax Depreciation in Romania after EU Adhesion	598
103	Cristina Mihaela NAGY, Viorel TRIF – Particularities of the Financial Statements at Insurance Companies	602
104	Ilie BĂVIŢĂ, Mădălina DUMITRU, Ileana Cosmina PITULICE, Cristina Lidia MANEA – Cost Computation for the Agricultural Products of Livestock Farms	607
105	Camelia Iuliana LUNGU, Chiraţa CARAIANI, Cornelia DASCĂLU, Daniela N. SAHLIAN – Concepts and Policies of Social and Environmental Standards and Corporate Reporting Practice	614
106	Rodica GHERGHINA, Mirela-Anca POSTOLE, Ioana DUCA, Florin VĂDUVA – Public Debt Management – Public Policy Component	622
107	Mirela-Anca POSTOLE, Rodica GHERGHINA, Ioana DUCA, Irina ZGREABAN – Compared Experiences Regarding Public Debt Management	628
108	Dragoş STUPARU, Tomiţă VASILE, Cora-Ionela DĂNIASĂ – Probability Distributions in Cost Risk Analysis	634
109	Manuela Florentina GORDEAN, Ozana Alexandra HAREA – Direct Response Advertising – a Modern Method of Promotion	637
110	Lavinia IANCU – Composition with Creditors, Support for the Romanian Companies during the Economic Crisis Period	641
111	Ljubica KOMAZEC, Dragana SECEROV – The Principle of Ecology – the Conditions for Growth of Responsible and Sustainable Economy	646
112	Raoul Sabin GORDEAN, Mihaela DOGAN – Higher Education Services. Study Regarding the Options of XII Graders	653
113	Casian BUTACI – The New European Prudential Supervisory System of Insurance „Solvency II”	662
114	Casian BUTACI – Solvency II: Methodological Aspects of Using Value-at-Risk for Insurance	668
115	Adela-Suzana COLŢA – Negative Brainstorming and Team Management	673
116	Ramona Florina POPESCU – ICTs and the Development of E-Commerce Instruments	679
117	Irina BILAN – Models of Public Debt Sustainability Assessment and Their Utility	685
118	Cătălina GORGAN, Vasile GORGAN – An Evolutionary Approach of Internet Financial Reporting	693
119	Maria Felicia CHIRCULESCU, Gabriela DOBROTĂ, Eugenia Ramona NANDRA – Financial Instruments Used By European Union in Order to Reduce Development Imbalances between Romania and Other Member States	699
120	Alin Emanuel ARTENE, Crăciun SABĂU, Aura Emanuela DOMIL, Lucian SABĂU – Company Financial Statements and Comparment between U.S. GAPP and IFRS	705
121	Artene Alin EMANUEL, Aura Emanuela DOMIL, Irina COSTESCU – The Importance of SME’s in the Context of Internalization	711
122	Maria VASILESCU – Financial Regulation after the Crisis	716
123	Aura Emanuela DOMIL, Alin Emanuel ARTENE, Ion PEREŞ, Cristian PEREŞ – Capturing Environmental Costs by Using Activity Based Costing Method	719
124	Aura Emanuela DOMIL, Alin Emanuel ARTENE, Iulia PARA – General Overview on the Environmental Reporting	726
125	Cristina Ionela MICU, Loredana TUŢĂ, Daniela MIHAI – The Analyses of Sustainable Development Ratios	731
126	Constantin DRĂGHICI, Ionela Cristina MICU, Daniela MIHAI – The Impact of Climate Change on Sustainable Tourism Development	737
127	Mihaela-Iuliana PĂTRAŞC – Fiscal Policy and Its Impact on Economic Growth	743
128	Mihaela-Iuliana PĂTRAŞC – International Funding and Lending	746
129	Gianina Violeta DRAGOTĂ, Nicoleta BUZILĂ – The Implications of Economic and Financial Crisis on Global Economy	749
130	Elena JIANU – Supply Chain Alignment- European Style	754
131	Florin NEACŞA, Ion ANGHEL, Constantin POPA, Aurel TROFIN – The Modeling of Fire Effects on the Environment	758
132	Camelia LUNGU – University Quality Management Framework	766
133	Constantin NEGRUŢ, Ramona-Violeta VASILESCU – Street Publicity for Hospitality on Timişoara’s Avenues	771
134	Adela-Suzana COLŢA – The Importance of Non-Verbal Communication in Business	776
135	Maria Felicia CHIRCULESCU, Gabriela DOBROTĂ, Vasile Nicolae POPEANGĂ, Alina Georgiana HOLT – Direct Taxation Impact on Legal Structures of Active Firms in Romania	781
136	Gheorghe CRIŞAN – The Participation of Business Environment in the Community Sustainable Development	786
137	Gheorghe CRIŞAN, Lia Ioana CRIŞAN – Sustainable Development and the Need for Planning	792
138	Mihaela DOGAN, Raoul Sabin GORDEAN – Bio Products Market – Green Light in Retail	797
139	Irina COSTESCU, Dan DURAN, Lavinia IANCU – Opportunities and Difficulties of Romanian SMEs	802
140	Marius-Nicolae MICULESCU – “Particulars of Economy Entities Accounting in the Field of Tourism”	810
141	Vlad FLOREA – Management, Ethics and Communication in Business	818
142	Daniela HARANGUS, Raluca Simona VOICA – Credit Risk – Basel II Rules and Standardized Approaches	823
143	Dana-Codruta DUDA-DAIANU, Daniela HARANGUS – Aspects Regarding the Evolution of Romanian Trade	828
144	Elena Doina LEPADAT – Reorganization of Commercial Companies in the Context of European Integration	834
145	Carolina SMOCHINA – The Impact of EU Primary Law on the Development of European Environmental Policy	838
146	Dalia PETCU, Vasile GHERHES, Sorin SUCIU – Corporate Social Responsibility – a Conceptual Approach	844
147	Daniela HARANGUS, Dana-Codruta DUDA-DAIANU – The Impact of Globalization on the Increase of Competitiveness of Central and Eastern European Countries. The Romanian Case	849
148	Lucian LUCA – The Use of the CMS Applications in the Electronic Commerce	857
149	Alina Oana ZAMOŞTEANU – Organizational Diagnosis Assessment and Intervention	862
150	Alin Daniel MUNTEANU – E-Commerce in a Digital Economy	868
151	Alin Daniel MUNTEANU – E-Business – Security and Speed	873
152	Liana PATER, Olivia SAIERLI – Practical Models for Repayment of Consumer Credit. Critical Analysis	877
153	Alina Oana ZAMOŞTEANU – Diagnostic Analysis in a Penitentiary Institution	883
154	Corina MICULESCU – Importance of Information System of Costs on Decision Making an Enterprise	889
155	Marian POPESCU, Emilia POPESCU – A Human Resource ontology for Recruitment	896
156	Constantin DRAGHICI, Elena Daniela POPESCU – Production Management and Market Constraints	901
157	Mircea BOTA – European Marketing Legislation on Agro-Food Products	906
158	Mircea BOTA – Study on Marketing Contribution to EU Integration of Agro-Food Romanian Businesses	911
159	Adina HORABLAGA, N.M. HORABLAGA, Alina CALUSERU – Implementing Eco-Label Scheme to Products, Services in Romania	916
160	Adina HORABLAGA, N.M. HORABLAGA, Alina CALUSERU – Waste Management of Electrical and Electronic Equipment in the Timis County	921
161	Nicoleta MATEOC-SÎRB, Iosif Ionel TOMA, Gheorghe Sebastian SÂRB, Aurora VENIG, Diana BLAGA, Gheorghe Csaba TOTH – Involving Local Public Administration in Rural Community Development	926
162	Nicoleta MATEOC-SÎRB, Iosif Ionel TOMA, Camelia MĂNESCU, Elena PEŢ, Teodor MATEOC – Education and Health: Main Factors of Rural Communities’ Development	931
163	Lucian LUCA – Information Technology Impact on Decision Process	935
164	Mirela Ionela ACELEANU, Doina IACOB, Angela-Eliza MICU – Education and Creativity – Training Requirements in the Knowledge Society	941
165	Doina IACOB, Mirela Ionela ACELEANU, Angela-Eliza MICU – The Impact of the Fiscal Policy (Concerning the Dimensions of Taxation) on the Romanian Economy and Society After 1989	949
166	Ilinca-Valentina STOICA – Integrated Rural Development – the Concept, Current Features and Methods of Implementation	957
167	Georgiana Lavinia TĂNĂSOIU – Peculiarities Management System of Firm Trade	963
168	Georgiana Lavinia TĂNĂSOIU – Current Retail Market of Romanian. Insights to Improve of Management Trade Companies	968
169	Costin Daniel AVRAM, Veronel AVRAM, Marioara AVRAM – The impact of the European integration process on the banking systems of the countries of Central and Eastern Europe	976