Volumul XVIII/2012 (Volume XVIII/2012)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 6333

tibiscus anale seria stiinte economice 2007

Timişoara 2012

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)

COMITETUL EDITORIAL

EDITORIAL BOARD

Acad. Prof. dr. Ion Păun OTIMAN

Prof. dr. Adrian COJOCARIU

Prof. dr. Crăciun SABĂU

Prof. dr. Constantin NEGRUŢ

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

Asist. Manuela GORDEAN

Prep. drd. Suzana ARTENE

COMITETUL DE RECENZIE

REVIEW COMMITTEE

Conf. dr. Arion Felix – Universitatea de Ştiinţe Agricole şi Medicină Veterinară Cluj Napoca

Prof. dr. Bostan Ionel – Univ. ”Al.I.Cuza” Iaşi

Prof. dr. Boţa Moisin Anton Florin – Universitatea din Pitesti

Prof. dr. Grbac Bruno – Universitatea din Rijeka, Croaţia

Prof. dr. Calu Daniela Artemisa – ASE Bucureşti

Prof. dr. Cojocariu Adrian – Universitatea „Tibiscus” din Timişoara

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

#	Author & Title	Page
1	Păun Ion OTIMAN – Study on the natural and anthropic tourism resources – factors of sustainable rural development in the area Haţeg-Retezat	11
2	Adrian COJOCARIU, Cristina Ofelia STANCIU – Design and development issues of an XML based e-learning tool	22
3	Adina DORNEAN, Vasile ISAN – A comparative analysis of solutions regarding the current global crisis	27
4	Felicia Ramona BIRAU – The implications of chaos theory on Bucharest stock exchange	36
5	Gheorghe Claudiu FEIES, Dorel MATES, Nicolae VIRAG – The role of technical consumption calculation models on accounting information systems of public utilities services operators	42
6	Veronica Adriana POPESCU, Gheorghe POPESCU, Cristina Raluca POPESCU – Consumers’ perceptions in a volatile environment – a case study for the 2012 society	49
7	Cristina MIHAESCU – Motivational strategies in teaching university students	57
8	Florin Cornel DUMITER, Horatiu Florin SOIM – Bank of England’s monetary policy committee – assessing the importance and the implication upon monetary policy	61
9	Paliu-Popa LUCIA – The impact of Romania’s accession to the European Union on the accounting and tax information	68
10	Cristina SANDU – The implications of buying habits and usage within marketing -the psychology of the buyer’s behavior	76
11	Emilia Mioara CAMPEANU – How can be investigated the fiscal policy effects on the Romanian economy?	80
12	Mihaela UNGUREANU – Role of environmental audit in the modern enterprise	88
13	Mihaela UNGUREANU – Accounting modernization – premise of an effective governance system of enterprise	96
14	Petronela-Sonia NEDEA, Emilia PASCU, Oana-Maria MILEA – The impact on landscape generated by works of improving the navigation conditions on Danube between Calarasi – Braila	102
15	Emilia PASCU, Oana-Maria MILEA, Petronela-Sonia NEDEA – Educating and informing the consumer in order to fight counterfeiting	110
16	Oana Maria MILEA, Petronela – Sonia NEDEA, Emilia PASCU – Tourism satellite account – statistical method for determining the economic impact of tourism	117
17	Bogdan Calin VELICU, Maria-Cristiana MUNTHIU, Mihaela TUTA, Iulia-Adina ZARA – Steps to be followed for egovernment implementation	125
18	Nicolae BACILA – The relationship between government and business r&d expenditure in the European Union	134
19	Danut Vasile JEMNA, Elena CIGU – Fertility and its determinants in Romania after 1995	142
20	Florin MARTIN, Marian CRISTESCU, Laurentiu CIOVICA, Liviu CIOVICA – E-readiness of Romanian SMEs	150
21	Monica OGARLACI, Elena TONEA – Durable development of tourism and its impact on the environment	156
22	Mona VINTILA – A new dimension included in teaching educational sciences: healthy eating behavior	161
23	Marina Luminita SARBOVAN – The recessional develoment	169
24	Marina Luminita SARBOVAN – Is there trust or not?	174
25	Carolina SMOCHINA, Tatiana CERNEI – The process of europeanisation reviewed: the implication of the court of justice of the European Union	179
26	Cristina Ofelia STANCIU, Adrian COJOCARIU, Ljubica KAZI – Multiagent learning within a collaborative environment	185
27	Emilia Mioara CAMPEANU, Elena PADUREAN – Fiscal shocks and the reaction of automatic stabilizers	189
28	Constantin POPESCU – Economical development and environment protection relationship	197
29	Christina MITARIU – The role of business ethics as academic discipline	202
30	Berheci Maria GROSU – The role of advisory committees in the system of the corporate governance. Case study on listed companies in Romania	208
31	Tania PETCOVICI, Raluca CIORTEA – Translation and transfer of the European economic reality	215
32	Anca POPESCU-CRUCERU, Eugenia Gabriela LEUCIUC, Viorel BANULESCU – Economic operators’ security through harmonization between national and european law – the first directive	223
33	Simona Cristina COSTEA – Economic efficiency of investments	230
34	Franca DUMITRU, Maria MORARU – The constitution, organization and operation of non-profit organizations	234
35	Franca DUMITRU, Maria MORARU – Financial statements for legal persons without patrimonial purpose	239
36	Angela ROMAN – Sources of financing european smes and new supporting eu policies: evidence from the new eu member states	245
37	Mihaela Cosmina PETRE – Provisions accountancy for pensions and similar liabilities	253
38	Silvia MEDINSCHI, Adela Suzana ARTENE – Reducing employee’s unmotivation in the time of crisis	259
39	Maria MORARU, Franca DUMITRU – The importance of materiality in audit	266
40	Maria MORARU, Franca DUMITRU – The role of internal audit within public entities	273
41	Clara-Iulia ZINCA – Corporate governance of banks – present and perspectives	278
42	Christina MOLDOVEANU-BARBU – The pitfalls of the promotional language	287
43	Laura Raisa MILOS – Is the Romanian financial market prepared to support pension system reform?	295
44	Marius MILOS – Financial reports users perspective on the accounting information necessary for valuing enterprises	300
45	Marius MILOS – The old age population in the european union	304
46	Marius MILOS – Net migration and natural change main factors for decreasing population	310
47	Alexandru JIVAN – Certain notes concerning the needs pyramid in knowledge society	314
48	Lucian Ioan SABAU – Current trends of financial reporting in the European Union	323
49	Corina SERBAN, Mihaela PATRASC – Taxes on consumption in some European Union countries	330
50	Alina – Mariana ISTRATE, Ana – Maria PASCU – The impact of the informational market on accounting result and the way of presenting it	336
51	Cristina-Ionela FADUR, Daniela CIOTINA, Marilena MIRONIUC – Empirical study on the degree of homogeneity of financial reporting concerning intangible assets	343
52	Aura Emanuela DOMIL, Alin Emanuel ARTENE, Codruta Daniela PAVEL – International harmonization of accounting standards for multinational entities	351
53	Aura Emanuela DOMIL, Alin Emanuel ARTENE – Taxes applying to capital investment acquisition	358
54	Marinela GEAMANU – Reference models of endogenous economic growth	363
55	Ionela POPA, Dorina LUTA, Diana CODREANU – Romania and the European Union budget, the integration costs and benefits	369
56	Emanuela-Alisa NICA – Survival estimation: the kaplan–meier method applied in endoprosthetics	374
57	Ana-Maria BERCU – The impact of human resource management practices on smes performance in Romania	377
58	Cristina Mihaela NAGY, Bogdan COTLEŢ, Dumitru COTLEŢ, Marina UHER – The impact of the crisis on the financial performance (results) of Romanian insurance companies	385
59	Cristina Mihaela NAGY, Bogdan COTLEŢ, Dumitru COTLEŢ, Marina UHER – The ability of Romanian insurers to cover technical reserves under present conditions	393
60	Bogdan COTLEŢ, Cristina Mihaela NAGY, Dumitru COTLEŢ – The necessity for accounting regulations generally accepted at international level	401
61	Bogdan COTLEŢ, Cristina Mihaela NAGY, Dumitru COTLEŢ – Creative techniques for modeling performance reported in financial statements	407
62	Cristina Mihaela NAGY, Ramona VASILESCU – The internet’s impact on the Romanian insurance industry	412
63	Marina UHER, Cristina Mihaela NAGY, Bogdan COTLET, Dumitru COTLET – merger of commercial companies in the conditions of the financial crisis	417
64	Marina UHER, Cristina Mihaela NAGY – Judicial reorganization – solution for crisis periods	421
65	Camelia MARIN, Isabella SIMA, Alina VOICULET, Mihaela RUXANDA – City, sustainable development engine	426
66	Delia DAVID, Luminita PAIUSAN – Methods used by banks when taking medium term and long term financing decisions	432
67	Mihaela Simona DOGAN – The role of the Europe 2020 strategy concerning economic growth in health	441
68	Gabriela LAZAR, Gabriela SANDU – Implementing ifrs in the banking system	447
69	Adela Suzana ARTENE, Silvia MEDINSCHI – Proposed solutions for combating human capital erosion in Romania	452
70	Ana-Maria TEODORESCU – Community environmental programs in the context of sustainable development	456
71	Constantin NEGRUT, Ramona Violeta VASILESCU, Simona CATA – Marketing consultancy in agrotourism along the Romanian web sites	462
72	Monica TEGLEDI – Territorial support of macroeconomic processes and national priorities	465
73	Rodica Gabriela BLIDISEL – Financial performance and e-governance indicators in local public administration	472
74	Ana-Maria MARCULESCU, Octavian-Florin DONDERA – Ethics or creative in professional accountants work?	477
75	Denisa ABRUDAN, Catalin MARTIN – Realities regarding the student perception of the education and development entrepreneurial spirit needs in the context of the actual economy. Study case	481
76	Andrei SCHWARTZ, Janeta WEISZ – Considerations on the impact of icts on the location and structure of two business services companies	489
77	Andrei SCHWARTZ, Janeta WEISZ – The role of innovation in increasing efficiency and competitiveness of enterprises	498
78	Mircea ASANDULUI – On forecasting stock options volatility: evidence from London international financial futures and options exchange	507
79	Ionela Carmen PIRNEA, Elena Alexandra CĂLDĂRARU – The relationship between performance and knowledge management in Romanian SMEs	514
80	Dorel MATEŞ, Laura – Adriana COJOCARU (ALIONESCU) – Stocks evaluation in Romanian and international financial accounting	520
81	Dalia PETCU, Sorin SUCIU, Vasile GHERHES, Ciprian OBRAD – Advertising communication and gender stereotypes	526
82	Antoneta SIMEN – The EBRD co-financing by loan syndications	531
83	Dalia PETCU, Vasile GHERHES, Sorin SUCIU, Ioan DAVID – Communication strategies in business promotions	535
84	Andreea-Oana IACOBUTA – Several issues affecting sustainability of healthcare financing in Romania	539
85	Daniela HARANGUS – Banking performances in the context of the international financial crisis	547
86	Codruta PAVEL, Carmen IMBRESCU, Aura DOMIL, Ciprian PAVEL – Risk management and prevention of fraud in card transactions	551
87	Codruta PAVEL, Gianina Violeta DRAGOTA, Ciprian PAVEL – The control activity exercised by permanent control compartiments in credit institutions	557
88	Ciprian PAVEL – The impact of modern forms of retail commerce on consumer’s behavior	561
89	Ionel BOSTAN – The legal and financial consequences of the irregular practices concerning the remuneration in the institutions financed from the local budgets, revealed by the external public audit	566
90	Raoul Sabin GORDEAN – The direct or indirect access of agricultural producers in timiş county on the urban market in timişoara	572
91	Manuela Florentina GORDEAN – Most common mistakes in english as a second language	576
92	Diana-Elena CODREANU, Ionela POPA, Cristina TENOVICI, Denisa PARPANDEL – Financial accounting systems – ratio between accounting organisation system and informatic approach	580
93	Andreea BAHNAREANU – Leading change in the public arena	585
94	Ionel BOSTAN – Attempts to codify the rules of private and public property of the state and of the territorial-administrative units	592
95	Alunica MORARIU – The refinement of the institutional framework concerning the assesment, promotion and professional training of the public manager	596
96	Maria Madalina SALOMIA – Methods and techniques regarding the audit of financial standing	604
97	Maria-Mihaela DINCA, Nicolae Paul VIRAG, Bogdan COTLET – The role of accounting information in the economic entity	611
98	Dumitru POPOVICI, Daniela Marioara POPOVICI – Techniques and procedures for mobilization of the local resources with the help of state treasury	616
99	Marian ZAHARIA, Aniela BALACESCU – An analysis of vital statistics and death causes evolution in Romania in 1990-2010 period	620
100	Adrian TANASE, Florin FRANT, Diana TANASE – Institutional environment – basic requirement of economic competitiveness	628
101	Rodica Gabriela BLIDISEL – ITC implementation in Romanian local public entities	632
102	Carmen Mihaela IMBRESCU, Camelia HATEGAN – Creative accounting and fiscal fraud	640
103	Ana-Maria PASCU, Alina-Mariana ISTRATE – Civil responsibility in audit. an objective necessity of economic reality	646
104	Florin Cornel POPOVICI, Florin POPOVICI – Considerations regarding the effect of applying the contraventional fines to the administrative-territorial units	652
105	Nicoleta BUZILĂ – Promoting throught the internet with social-media networking	658
106	Mirela BONCEA, Silvia Madincea PASCU – Teaching Italian as a foreign language: the educational use of economic texts	664
107	Viorica STAN – The relevance of keynes in the context of actual financial collapse	669
108	Dana Maria OPREA – The influence of air humidity on the environment in the area of Slatina city	673
109	Diana DUMITRESCU, Nicolae BOBITAN – IFRS roadmap or “all road lead to… convergence?”	678
110	Diana TANASE, Adrian TANASE, Florin FRANT – Macroeconomic stability – important factor of economic competitiveness	685
111	Claudia-Nicoleta DOBRESCU, Mirela COSTENCU – Considerations concerning the role of the marketing specialist in the tourism organization	689
112	Alunica MORARIU – Normative premises and approaches for flexibilizing the access in the category of senior civil servants	693
113	Laura Ramona RADUCAN – The process of monitoring and controlling with reference to the banking activity	699
114	Annee-Marie GRECEA – The presentation of the capital in financial statements. The concept of maintaining capital.	706
115	Alin Emanuel ARTENE, Aura Emanuela DOMIL, Ionel BOSTAN, Costică ROMAN – Implementing environmental balance sheet within european private companies	710
116	Mihaela-Iuliana PATRASC, Corina SERBAN – Tax evasion in Romania and some methods to prevent and combat it	714
117	Alin Emanuel ARTENE, Aura Emanuela DOMIL, Crăciun SABAU – Environmental management accounting and the opportunity cost of environment management systems	718
118	Violeta Gianina DRAGOTA – The effects of the financial and economic crisis on fdi	722
119	Angelica-Nicoleta ONEA, Maria TATARUSANU – Sustenability from the mankind – nature entropic exchange perspective	727
120	Raluca Georgiana POPESCU, Denisia VINTILA, Raluca ERDINC – The evolution of the regional disparities of foreign direct investments in Romania influenced by the integration in the European Union and the economic crisis	733
121	Dana Codruta DUDA-DAIANU – Innovative cluster – a conceptual analyse	740
122	Dana Codruta DUDA-DAIANU, Daniela HARANGUS – Considerations regarding the factors that influence the performance of cluster	746
123	Daniela HARANGUS, Dana Codruta DUDA DAIANU – Strategy “Europe 2020” – an analysis of proposed objectives	752
124	Raluca Georgiana POPESCU – The regional location of foreign direct investments: a review of the evidence	758
125	Alina VOICULET, Nicoleta BELU, Denisa – Elena PARPANDEL, Diana CODREANU – National and transnational in the context of the knowledge-based society	766
126	Csongor CSŐSZ, Partenie DUMBRAVĂ, Albert MÁRTON – Creative accounting – tangible assets and amortization	770
127	Alin OPREANA, Diana MIHAIU – Fiscal policy and the optimal gdp under a budget constrain condition	778
128	Silvia Madincea PASCU, Sorin Daniel VINTILĂ – Business communication and Italian commercial correspondence	786
129	Iulia-Adina ZARA, Bogdan Calin VELICU, Maria-Cristiana MUNTHIU, Mihaela TUTA – Using analytics for understanding the consumer online	791
130	CARMEN MARIANA CODREANU – Economic indicators of quality of life	797
131	Alin Daniel MUNTEANU – Innovation in the eu context	803
132	Alin Daniel MUNTEANU – Development of electronic commerce in europe	809
133	Alina RUSU – IFRS adoption around the world – a brief literature review	814
134	Nicolae Paul VIRAG, Gheorghe Claudiu FEIES, Maria-Mihaela DINCA, Dorel MATES – Accounting a consultant in the management process	822
135	Liana PATER – Building mathematical models in dynamic programming	826
136	Elena Codruta BADEA – Teaching legal english as a second language	832
137	Isabella – Cristiana SIMA, Camelia – Aurelia MARIN, Mihaela RUXANDA, Elena NISIPEANU – The credibility of the exchange rate after the failure of the European monetary system and in the context of the current crisis	837
138	Sorin SUCIU, Dalia PETCU – Social media and political unrest	846
139	Elena Doina LEPADAT – The management of financial crises in companies	851
140	Nicolae-Eugen MUNTEANU, Ana-Maria Popescu STÎNGACIU – The strategic planning process at administrative-territorial level from the west region based on the regional development plan 2007-2013 west region	855
141	Corina MICULESCU, Marius MICULESCU – Strategic cost management – the main instrument of competitive advantage in the current economic environment	863
142	Adina HORABLAGA, Nicolae Marinel HORABLAGA – Economical efficiency of the Oenothera Biennis l. cultivation in the biological system	870
143	Daniela ENACHESCU, Andreea RADULESCU – Analyze the efficiency of keyword search algorithms	874
144	Mihaela Brindusa TUDOSE – Dimensions of the research on capital structure and firm performance	882
145	Irina BILAN, Florin OPREA – EU fiscal consolidation strategies in times of crisis – comparative approaches	890
146	Bogdan FIRTESCU – Growth economic models and their implications to financial policy during transition. A theoretical approach.	899
147	Florin OPREA, Elena CIGU – Local sustainable development – implications for local public finances	907
148	Cristinel ICHIM – Financial side analysis of local autonomy in Romania	915