Volumul XVII/2011 (Volume XVII/2011)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 6333

tibiscus anale seria stiinte economice 2007

Timişoara 2011

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)

REFERENŢI ŞTIINŢIFICI

SCIENTIFIC COMITEE

Acad. Prof. dr. Ion Păun OTIMAN

Prof. dr. Adrian COJOCARIU

Prof. dr. Crăciun SABĂU

Prof. dr. Tibor KIS (Serbia)

Prof. dr. Marija CILEG (Serbia)

Conf. dr. Silvia MEDINSCHI

Conf. dr. Alin MUNTEANU

Conf. dr. Daniela HARANGUŞ

Lect. dr. Ofelia STANCIU

Asist. drd. Raoul GORDEAN

Universitatea “TIBISCUS” din Timişoara

Facultatea de Ştiinţe Economice

“TIBISCUS” University of Timişoara

Faculty of Economics

#	Author & Title	Page
1	Păun Ion OTIMAN – Rural development and agriculture: opportunities to attenuate the economic and financial crisis and to resume economic growth	11
2	Adrian COJOCARIU, Cristina Ofelia STANCIU – The intelligent business intelligence solutions	35
3	Florica ŞTEFĂNESCU, Delia BEKESI, Lioara COTURBAS – Woman’s economical status in contemporary society	42
4	Veronica Adriana POPESCU, Cristina Raluca POPESCU, Gheorghe N. POPESCU – Challenges in the private banking industry uncertainty, worse than tough financial rules	51
5	Cristina Raluca POPESCU, Veronica Adriana POPESCU, Gheorghe N. POPESCU – The management of environmental risks or learning how to conserve the natural capital	59
6	Ionica HOLBAN (ONCIOIU) – Competition policy vs. entrepreneurship	64
7	Nicolae ECOBICI – Basis for the decision to remove from the records of taxable persons registered for VAT in Romania since 2011	68
8	Carmen BUCUR, Sorin BUCUR – Sustainability of economy versus inflation – an analysis of the crisis period in Romania	74
9	Magdalena RĂDULESCU – The fraud in electronic payments and measures to fight against it	79
10	Magdalena RADULESCU – TNC’s plans regarding FDI during 2009-2011. Investment policy measures	87
11	Adina MARTIN – The enterprise investment decisions under the influence of tax facilities	95
12	Emilia PASCU, Oana Maria REZEANU – The counterfeiting magnitude — a quantifying model	103
13	Paul-Bogdan ZAMFIR – Trade policy-essential object of the economic and legal framework of international relations	109
14	Elena PĂDUREAN, Emilia CÂMPEANU, Ionel LEONIDA – Evaluation of the fiscal policy transmission mechanism in the current economic and financial conditions	114
15	Emilia CÂMPEANU – Investigation of the major issues within the Romanian fiscal and budgetary policies	121
16	Radu RĂDUCAN, Ramona RĂDUCAN – Diagnostic analysis of human resources – case study in S.C. Drill Well S.A. Craiova	132
17	Bogdan CĂPRARU – Romania in the context of international banking. An historical approach	142
18	Ramona RĂDUCAN, Radu RĂDUCAN – Features of non-banking financial services consumption – pledging	149
19	Alina Oana ZAMOȘTEANU, Daniel MURANYI, Paolo DIANA, Sid ABDELLAOUI, Mihaela TOMIȚĂ – European training partnership for an inclusive society	157
20	Emilia UNGUREANU, Felix-Constantin BURCEA, Daniela PÎRVU – The analysis of interest rate and exchange rate influence’s on stock market. Medium run evidence from Romania	163
21	Oana Mihaela ORHEIAN – A new business-mediation. Advantages and disadvantages of mediation and negotiation	171
22	Ada-Iuliana POPESCU – Making eco-labeling work in the European Union	179
23	Costinela-Luminiţa DEFTA – E-banking risks and security issues	186
24	Costinela-Luminiţa DEFTA – E-business security aspects	190
25	Dana-Codruţa DUDA DAIANU, Daniela HARANGUS – Comparative analysis of methods for determining the happiness degree of nations	196
26	Aurelia ŞTEFĂNESCU, Eugeniu ŢURLEA, Daniela Artemisa CALU, Mihaela MOCANU, Florina NICOLAE – Approaches on the costs into the public sector entities	203
27	Ozana Alexandra STRǍUŢ – Doing business in Romania – Romanian business etiquette	211
28	Sorin BRICIU, Sorinel CĂPUŞNEANU, Cristian-Marian BARBU – The analysis of the impact of the ABC method on traditional management accounting systems in Romania	218
29	Ana-Maria BERCU – Reforming the public services through public-private partnership. The Romanian case	225
30	Daniel KYSILKA, Silvia MEDINSCHI – Managing the quality components of higher education services	232
31	Daniel KYSILKA, Silvia MEDINSCHI – Total quality management in higher education services basic principles	240
32	Ramona-Violeta VASILESCU, Olivia Anne-Marie VALE (SAIERLI) – Statistical analysis of hospitality services in Romania using the rank-ordering method. Case Study “Casa Ecologica” guesthouse	247
33	Claudia BOBÂLCĂ, Oana CIOBANU – Developing a model of customer satisfaction	252
34	Oana CIOBANU, Claudia BOBÂLCĂ – Importance of credibility’s factors an analysis on a particular category of web sites	260
35	Gica Gherghina CULIŢĂ, Silviu Petrişor NICULCEA, Cristina BUNEA-BONTAŞ – Doing business in the European Union	268
36	Viorica STAN, Gabriela SANDU – Pricing and equilibrium conditions for the market of production factors in the perfect competition	274
37	Nicoleta ISAC, Crenguta TOMESCU – Evolution and impact of imports/exports of cars in EU	277
38	Nicoleta ISAC, Crenguta TOMESCU – Important standard ISO 16949 quality management applied in automobile industry	282
39	Luminiţa ŞERBĂNESCU – Business intelligence applications for human resource outsourcing	287
40	Luminiţa ŞERBĂNESCU – Training of employees – a component part of the human resource management	293
41	Gabriela SANDU – Performance concept and its importance for users of the information contained in annual financial statements	299
42	Gabriela SANDU, Viorica STAN – Accounting system in terms of inflation	302
43	Cristina BÂLDAN, Tiberiu AVRĂMESCU – Diagnostic analysis of Romanian rural space in order to classify rural areas by the degree of inequity in South Muntenia region-territory equipment criteria	306
44	Adela Suzana COLŢA, Silvia MEDINSCHI – The negative impact of the global crisis upon teamwork	313
45	Cristina Ofelia STANCIU, Adrian COJOCARIU, Ljubica KAZI – XML technologies in collaboration with Machine Learning algorithms for business decisions	317
46	Angela ROMAN – Particularities of the Romanian business environment and the impact on small and medium-sized enterprises	324
47	Loredana Ionela VĂDUVA, Cristina MIHĂESCU – Job satisfaction – an emotional state which leads to personal development and, consequently, to company development	332
48	Mariana MIHĂILESCU, Marinela LĂZĂRICĂ – The process of Romania’s accession to the Schengen space. The Schengen information system	335
49	Petronela-Sonia NEDEA – The transboundary impact generated by works of improving the navigation conditions on the Romanian-Bulgarian common sector of the Danube	343
50	Petronela-Sonia NEDEA, Mădălina ANDREI, Iuliana POP – Diversity of cultural tourism in Turkey	349
51	Camelia Mădălina ORAC, Viorina Maria JUDEU – Methods for assessing the impact of structural instruments on the sustainable development	358
52	Andreea BĂLTĂREŢU – Methods and indicators for measuring the impact of tourism on protected natural areas	366
53	Tiberiu Cristian AVRĂMESCU, Cristina Florentina BÂLDAN – Some considerations on the government involvement in tourism development through fiscal and monetary measures	372
54	Nicoleta BUZILĂ, Gianina Violeta DRAGOTĂ, Ciprian PAVEL, Codruţa Daniela PAVEL – The impact of the economic crisis on European retail	380
55	Laura-Ramona RĂDUCAN – The independence of the local public finance	384
56	Oana Maria REZEANU, Emilia PASCU – The tourist services quality concept	392
57	Laura-Ramona RĂDUCAN – The financing of local communities in some European states	398
58	Ciprian APOSTOL – Analysis of the dynamic financial balance	406
59	Daniela HARANGUS, Dana-Codruta DUDA-DAIANU – Aspects regarding the influence of economic crise on Romanian financial system	410
60	Daniela HARANGUŞ – Challenges for Romanian monetary policy	416
61	Silvia MEDINSCHI, Daniel KYSILKA – The impact of the leader’s image on business efficiency	421
62	Silvia MEDINSCHI, Daniel KYSILKA – Learn to be a leader	427
63	Silvia MEDINSCHI, Adela-Suzana COLȚA – Continuous training – a necesity for good organizational performance	432
64	Loredana Ionela VĂDUVA, Irina MELINTE – Employee performance management appraisal and its relevance within organizations	438
65	Simona Cristina COSTEA – Usage characteristics of farmland in agricultural exploitations	441
66	Ileana Cosmina PITULICE, Mădălina DUMITRU – The European Common agricultural policy reform: challenges for Romania	445
67	Oana Nicoleta BUCUR, Loredana-Ioana PRIBAC – European market crisis control. Steps exit by 2020	452
68	Lucian Ioan SABĂU, Crăciun SABĂU, Alin Emanuel ARTENE – Qualitative characteristics and utility of the information contained in financial statements in making decisions	456
69	Aura Emanuela DOMIL, Alin Emanuel ARTENE, Adela Suzana COLŢA, Lucian Ioan SABĂU – The importance of SME’s in Romania, in the context of the global crisis	460
70	Aura Emanuela DOMIL, Alin Emanuel ARTENE, Dan Aurelian ŞTIRBU – Short-term financial planning for small and medium sized enterprises	464
71	Loredana Ioana PRIBAC, Oana Nicoleta BUCUR – Issues of mutual funds in Romania	469
72	Franca DUMITRU – Financial and accounting management in public cultural institutions	474
73	Franca DUMITRU, Maria MORARU – Treasury management – scope of financial management	481
74	Maria MORARU, Franca DUMITRU, Dan Aurelian ŞTIRBU – The financing of public cultural institutions in Romania and some European countries	487
75	Cristina BUNEA-BONTAŞ, Mihaela Cosmina PETRE, Oana Grazia PETROIANU – Consensual and controversial issues on IFRS for SMEs	495
76	Cristina Mihaela NAGY, Viorel TRIF – Accounting policies on treasury and financing picture	502
77	Viorel TRIF, Cristina Mihaela NAGY – The social role of the accounting expertise: comparative aspects regarding the accounting expertise and control activities	506
78	Alina Teodora CIUHUREANU, Nicolae BALTEŞ – Reflections on the management of the financial-accounting activity in the context of information society and change	512
79	Alina Teodora CIUHUREANU, Nicolae BALTEŞ – Aspects regarding the budgeting process within public institution	520
80	Maria ISAC, Limbău Maria CLAUDIA, Bogdan COTLEŢ, Dumitru COTLEŢ – The informational potential of financial accounting and its users	528
81	Cristina Mihaela NAGY – Crisis efects upon the insurance industry	533
82	Cristina Mihaela NAGY, Marina UHER, Bogdan COTLEŢ – Changes of capital in insurance companies according to the rules of the European Union	539
83	Sorin VINTILA, Mona VINTILĂ, Tania PETCOVICI – Academic strategies of creating specialists qualified in early education	545
84	Marina UHER, Cristina NAGY, Bogdan COTLEŢ – Tax and accounting procedures in the merger of insurance companies	550
85	Marina UHER, Bogdan COTLEŢ, Dumitru COTLEŢ – Specific aspects in the accounting of restructuring European companies	556
86	Raoul GORDEAN, Mihaela DOGAN, Ciprian PAVEL – Promotional means of neutralizing the impact of the academic crisis	562
87	Florin Ioan SCORŢESCU, Gheorghe SCORŢESCU – The consolidation’s journal elaboration for the proportionally integration case	565
88	Florin Ioan SCORŢESCU, Gheorghe SCORŢESCU – The using of consolidation journal at the global integration method	570
89	Dorel MATES, Gheorghe Claudiu FEIES, Nicolae VIRAG – The role of the finance-accountant system within the operators’ management process of community services of public utilities	575
90	Mihaela Simona DOGAN, Nicoleta BUZILĂ, Raoul Sabin GORDEAN – The role of promotions on the retail market	583
91	Alina VOICULET, Nicoleta BELU, Denisa PARPANDEL – XXI century – a century of big corporations	589
92	Florin OPREA, Elena CIGU – Financial management of local governments in Romania – problems and possible solutions	593
93	Bogdan FÎRȚESCU – Financial system stability during crises	601
94	Mihaela-Iuliana PĂTRAŞC – The financial and the lack of financial balance	609
95	Gianina CIORASTEANU, Gica CULITA – A program that support the Romanian products an important factor to stimulate consumption of national products	612
96	Alin Daniel MUNTEANU – Influences of electronic commerce in the new information society	616
97	Mădălina DUMITRU, Mihaela DUMITRANA, Gabriel RADU, Gabriel JINGA, Valentin DUMITRU – Empirical study on the human resources management control: the case of public sector	621
98	Annee-Marie GRECEA – The legislative reform on corporate governance	630
99	Daniela MARDIROS, Roxana DICU – Human capital performance ratios in an emergent economy. The case of top telecommunications firms in Romania	635
100	Ciprian PAVEL, Violeta Gianina DRAGOTĂ, Mihaela DOGAN – Ethics and its role in marketing decisions	643
101	Claudia PĂŞCOI, Vasiliana DAFINESCU – The diagnosis of financial statements importance in estimating the value of the company	647
102	Mihaela Cosmina PETRE, Cristina BUNEA-BONTAŞ, Grazia Oana PETROIANU – Evaluation of capital instruments granted within share based payment transactions	651
103	Marcela BENGESCU, Lucian-Cătălin BENGESCU – Legal, fiscal and accounting peculiarities regarding the authorized capital increase	658
104	Roxana DICU, Maria GROSU – Optimizing human capital – between the motivation of the employees and the performance required by the corporate responsibility	664
105	Anca Liliana BUJOR – Flexible career under conditions of the society based on knowledge	671
106	Ionel Eduard IONESCU – Models of portofolio management. Markowitz model vs CAPM model	677
107	Nataliţa Maria SPERDEA – Some problems of meat and meat products’ distribution and marketing	683
108	Constantin Cristian OPREA – The evaluation of the primary financial securities on the capital market	692
109	Manoela POPESCU, Cecilia Luminita CRENICEAN – Development and effective use of human capital – essential condition for business development in the global crisis conditions	698
110	Elena Doina LEPADAT – General aspects regarding the bank insolvency in international trade law	702
111	Carolina SMOCHINA, Tatiana CERNEI – The role of the principle of the rule of law in the case law of the court of justice of the European Union from the perspective of human rights	706
112	Manoela POPESCU, Cecilia Luminita CRENICEAN – CSR (Corporate Social Responsibility) and business development, in the global crisis	714
113	Nicoleta Magdalena IACOB (CIOBANU) – The impact of distributed databases in business development	718
114	Cătălina GORGAN – Financial reporting changes in the context of the international accounting convergence	722
115	Camelia Iuliana LUNGU – Environmental sustainability indicators: a reporting tool of corporate responsibility	730
116	Nicoleta Magdalena IACOB (CIOBANU) – The distributed transaction management in the modern economy	739
117	Camelia Iuliana LUNGU, Daniela Nicoleta SAHLIAN, Maria Violeta CIMPOERU – Debates on social and environmental risks. approaches in financial institutions	745
118	Cătălina GORGAN, Vasile GORGAN, Valentin Florentin DUMITRU, Flavius Andrei GUINEA – Adopting the international financial reporting standards at European level: difficulties and consequences	753
119	Vasiliana DAFINESCU, Claudia PĂŞCOI, Georgică Alin MIRCEA-DAFINESCU – Accounts manipulation	761
120	Mihaela DINCĂ – Harmonizing the accounting and taxation systems in Romania	766
121	Mihaela BÎRSAN, Ştefăniţă ŞUŞU, Alina Irina BALAN – Economic knowledge and innovation in tourism entrepreneurship	771
122	Mihaela BÎRSAN, Alina BALAN, Ştefăniţă ŞUŞU – Econimic and financial analysis – determinant of behavior in organizations	778
123	Grazia Oana PETROIANU, Cristina BUNEA-BONTAŞ, Mihaela Cosmina PETRE – The use of accounting information to adopt managerial decisions	786
124	Corina ŞERBAN (BOICEANU), Franca DUMITRU – Public audit in Romania and United Kingdom	792
125	Diana Elena CODREANU, Denisa PARPANDEL, Ionela POPA – Architecture On-Line Analytical Processing	798
126	Manuela Florentina GORDEAN – Advertising – regarded as a means of market penetration	803
127	Cristina SANDU – An actual major objective: the necessity of permanent increase of competitiveness of worldwide wine	806
128	Camelia MARIN, Isabella SIMA, Elena NISIPEANU – Economic integration, a dynamic and contradictory process	810
129	Adina HORABLAGA, Nicolae Marinel HORABLAGA – Improving environmental performance through implementation of community environmental management and audit scheme (EMAS) in companies	819
130	Adina HORABLAGA, Nicolae Marinel HORABLAGA – Strategies of improving the air quality in the context of sustainable development in Timisoara municipality	824
131	Gina Raluca GUŞE, Adriana CALU, Daniela Artemisa CALU, Viorel AVRAM – The effect of conservatism and precautionary principles on the reporting practices of economic entities	829
132	Loredana CIURLĂU – Particularities regarding the influence of the budgetary procedure over the management control	837
133	Liliana-Victoria GHERMAN – The development of the business in the market economy	843
134	Cristina-Ionela FĂDUR, Daniela CIOTINĂ – The accounting of intangible capital	848
135	Mariana MIHĂILESCU, Gianina CIORĂȘTEANU – BRIC – global governance redefinition	853
136	Marian ŢAICU – Considerations regarding the improvement of cost calculation in the bakery industry using UVA method	860
137	Dina Maria LUŢ, Monica OGÂRLACI – Evolution of approaches in organizational management. Changing organizational paradigm	867
138	Gheorghe CRISAN, Lia Ioana CRISAN – European funds – a solution or a chimera of regional development	874
139	Maria-Daniela BONDOC, Ramona-Florina POPESCU – Considerations upon eco-efficiency measurement and reporting	881
140	Mioara BORZA – The eco-economic assessment of entrepreneurial strategies for sustainable waste management	886
141	Dragoş MANGIUC – EBXML – towards a global electronic market	893
142	Dragoş MANGIUC – Power to change – how XML reshaped modern computing	901
143	Blidişel Rodica GABRIELA – Accounting information and electronic public sector reporting	909
144	Ioneci MIHAELA, Ene SEBASTIAN – Brief statistics of the Nobel Prize winners for economics	915
145	Lucia PALIU-POPA – Intra-community acquisitions versus imports	920
146	Mariana Claudia MUNGIU-PUPĂZAN – Structural changes in Romanian economy over the achievement of a functional market economy	926
147	Gina Raluca GUŞE, Cornelia DASCĂLU, Chiraţa CARAIANI, Camelia Iuliana LUNGU – New approaches to costing models in Romania: the recognition of externalities	934
148	Cecilia Elena VĂDUVA – Economic growth and international economic relations of Romania	943
149	Mariana Claudia MUNGIU-PUPĂZAN – Deindustrialization and industrial conversion – a framework for restructuring in real economy	947
150	Maria VĂDUVA – Competitiveness and its advantage	952
151	Maria Violeta CIMPOERU, Maria RADU – Study regarding the traditional budgeting versus sustainable performance budgeting	957
152	Dan SERGHIE – Practices and structures of an inter-organizational collaboration	965
153	Elena Mihaela BOTEA, Daniela Nicoleta SAHLIAN, Georgiana Oana STANILA – Stress tests in the insurance field – conceptual or implementing difficulties	973
154	Liana SON, Graţiela Georgiana CARICA – An impact analysis of active and passive labor market policies within the European Union	980
155	Amalia-Luisa PUPĂZĂ (C. MITRULESCU-PĂIŞEANU), Marius-Horea HERBEI – Financial performance in the public health system from Romania	987
156	Bogdan Gabriel VASILCIUC, Florin VĂDUVA, Nicolae MERCIOIU – Collaborative processes. Decision making. Growth in business performance	995
157	Gianina Violeta DRAGOTĂ, Nicoleta BUZILĂ, Raoul Sabin GORDEAN, Codruţa Daniela PAVEL – Global and regional trends on development factoring	1001
158	Mihai GABRIEL – Computer applications used in electronic governance	1005
159	Aurelian Ionut CEAUŞESCU – The comparative analysis of development disparities in the regions	1010
160	Emilian M. DOBRESCU, Diana-Mihaela POCIOVĂLIŞTEANU – On the slide of public deficiency and financial settlements	1018
161	Liana BADEA, Diana-Mihaela POCIOVĂLIŞTEANU – Prosperity and education – an indissoluble connection?	1027
162	Alin Daniel MUNTEANU – E-business in the context of the new economy	1035
163	Mihaela GADOIU – Modern instruments for financial performance monitoring	1039
164	Amalia-Luisa PUPĂZĂ (C. MITRULESCU-PĂIŞEANU), Marius-Horea HERBEI – The evaluation of financial performance in the public health system general information	1044
165	Carmen Mariana CODREANU – Can small and medium enterprises win the battle for innovation?	1050
166	Dacian Sorin DUDAŞ – Unilateral legislative measures and methods for avoiding the international double taxation	1053
167	Bogdan Gabriel VASILCIUC, Nicolae MERCIOIU, Florin MARTIN – A new way of interacting with business data by using the collaborative platforms	1060
168	Maria VASILESCU – The evolution of financial crises: a historical perspective	1067
169	Camelia MARIN, Isabella SIMA – Regional sustainable development South-West Oltenia	1073
170	Ioana-Adriana MURARIU – Modern approaches regarding transnational corporations activities in the current economic context	1079
171	Marinela GEAMĂNU – Determination of economic efficiency in terms of risk and uncertainty	1085
172	Lavinia Olivia IANCU, Irina COSTESCU – D&O insurance in French law	1090
173	Ion LUNGU, Adrian GHENCEA – The dynamic processing of the databases using triggers	1099
174	Cerasela MĂGURĂ, Anton-Florin BOŢA MOISIN – Government and public enterprise debt, particularised on the privatizations made in Romania	1105
175	Mara Eugenia RAMONA – Causes and consequences of underground economy	1109
176	Mara Eugenia RAMONA – The underground economy in Romania	1117
177	Nicolae ECOBICI – The parallel between national regulation and international standard for accounting treatment for property, plant and equipment	1123
178	Marina Luminita SARBOVAN – Is it zero or intelligent growth?	1128
179	Marina Luminita SARBOVAN – Long lasting equilibrium	1133