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

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 CEEOLJEL 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


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

#Author & TitlePage
1ADRIAN COJOCARIU, CRISTINA OFELIA STANCIU – INTELLIGENT TECHNOLOGIES FOR KNOWLEDGE DISCOVERY7
2MUNTEANU ALIN DANIEL – ROLE OF KNOWLEDGE AND INNOVATION IN THE DEVELOPMENT OF CIVIL SOCIETY16
3MIRELA CAMELIA BABA – ADVANTAGES OF IMPLEMENTING ENVIRONMENTAL ACCOUNTING WITHIN AN ECONOMIC ENTITY19
4MIHAELA UNGUREANU – CHALLENGES OF EXTERNAL FINANCIAL AUDIT AGAINST THE MANAGERIAL FRAUD25
5MIHAELA UNGUREANU – THE ACCOUNTING SYSTEM IN POLAND – POLSKI SYSTEM RACHUNKOWOŚCI32
6MARIA ROXANA DOROBANTU, CRISTINA OTILIA TENOVICI, GEORGICĂ GHEORGHE – ADVENTURE TOURISM FEATURES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT41
7VICTOR-BOGDAN OPREAN – A SOCIAL SECURITY SYSTEM’S SUSTAINABILITY PERSPECTIVE ON THE SYNCHRONIZATION OF TEACHINGLEARNING MECHANISMS AT TERTIARY LEVEL OF EDUCATION49
8EMILIA PASCU – ASPECTS REGARDING QUALITY AND RELATIONSHIP WITH THE ENVIRONMENT – ECOLOGICAL FOOTPRINT57
9PETRONELA-SONIA NEDEA – THE EVOLVING CONCEPT OF SUSTAINABLE AGRICULTURE64
10ALIN EMANUEL ARTENE, AURA EMANUELA DOMIL – RELEVANCE OF THE ACCOUNTING INFORMATION FOR THE MERGERS AND ACQUISITIONS IN ROMANIA70
11IRINA NICOLAU – NEW DEVELOPMENTS IN MARKETING THEORY AND PRACTICE76
12DANA-CODRUŢA DUDĂ-DĂIANU, DANIELA HARANGUŞ – THE ROLE OF BUSINESS INFRASTRUCTURE FOR ECONOMIC DEVELOPMENT OF ROMANIA71
13DANA-CODRUŢA DUDĂ-DĂIANU, DANIELA HARANGUŞ – ASPECTS REGARDING THE EFICIENCY OF INTERACTION EXTERNAL ENVIRONEMENT OF BUSINESS – COMPANY88
14CHRISTINA ANDREEA MIŢARIU – A MIX BEYOND TIME: E-LEARNING AND SOCRATE’S MAIEUTICS95
15PETRONELA-SONIA NEDEA, EMILIA PASCU – FUNDAMENTAL ASPECTS OF SUSTAINABLE DEVELOPMENT IN EUROPEAN UNION AND ROMANIA88
16LUCIAN CERNUSCA – NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS109
17CORINA MICULESCU – DIRECTIONS FOR IMPROVEMENT OF MANAGERIAL ACCOUNTING ECONOMIC ENTITIES IN ROMANIA, IN THE CURRENT ECONOMIC CONTEXT115
18RADU CRISTIAN MUȘETESCU – THE INVOLVEMENT OF BANKERS IN THE CORPORATE GOVERNANCE OF NON-FINANCIAL FIRMS121
19IOANA BUFAN, ANDRA CORNEAN – CASE STUDY REGARDING THE ASSISTANCE OF AN AUDITOR TO A STOCK COUNT126
20CRISTINA OFELIA STANCIU – K- NEAREST NEIGHBOR ALGORITHM FOR INSTANCE BASED LEARNING134
21MARIUS BOIŢĂ, GHEORGHE GRIGORESCU, EMILIA CONSTANTIN, EDUARD AJTAY – AIR TRANSPORT VECTOR IN THE ECONOMIC CONTEXT OF GLOBALIZATION139
22OANA-MARIA MILEA – QUALITY OF PRODUCTS AND SERVICES, FACTORS WITH MAJOR IMPACT ON TOURISM ACTIVITY146
23MARIA TĂTĂRUȘANU, ANGELICA-NICOLETA ONEA – VALUES SUPPORTING QUALITY PROMOTED BY ROMANIAN UNIVERSITIES ON INTERNET151
24OLGA OLARU – WINE TOURISM – AN OPPORTUNITY FOR THE DEVELOPMENT OF WINE INDUSTRY158
25MARIUS GUST, LAURA PĂNOIU, ALINA VOICULEŢ – RESTRUCTURING IN THE ROMANIAN BANKING SYSTEM166
26MANOELA POPESCU, ANDREEA BĂLTĂREȚU – EDUCATION THROUGH TOURISM-A SOLUTION OF SOCIOCULTURAL DEVELOPMENT IN THE CONTEXT OF THE GLOBALIZATION172
27DIMA FLORIN-CONSTANTIN – CREATIVE ACCOUNTING THROUGH THE POLICIES AND ACCOUNTING OPTIONS180
28CRISTINA OTILIA ȚENOVICI – ACCOUNTING POLICIES AND OPTIONS ON THE RECOGNITION, MEASUREMENT AND DERECOGNITION OF INVENTORIES IN PUBLIC SECTOR ENTITIES185
29IORDACHE CARMEN MARIA – IMPLICATIONS OF THE SOCIAL TOURISM ON QUALITY OF LIFE193
30PURDA-NICOARĂ (NETOTEA-SUCIU) VALERIA-LILIANA-AMELIA – AN ANALYSIS ON VIOLENCE AND SUICIDE AMONG POLICE OFFICERS200
31ANCA 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 STATUTE205
32CRISTINA-IONELA FĂDUR, MARILENA MIRONIUC – THE PARADOX OF GOODWILL: WHY DO WE PAY MORE THAN THE FAIR VALUE? STUDY ON ROMANIAN COMPANIES213
33LAVINIA IANCU – THE FRAMEWORK OF INSOLVENCY LAW221
34MONA VINTILA, DALIANA ISTRAT, SORIN VINTILA – DEVELOPING OF HIGH QUALITY COURSE MATERIALS TO IMPROVE EARLY AGE PRACTITIONERS’ EDUCATION227
35ADELA SUZANA ARTENE, SILVIA MEDINSCHI – LIFELONG TRAINING – INTERFACE OF A SUCCESSFUL HUMAN RESOURCE MANAGEMENT IN ROMANIAN ORGANIZATIONS233
36SAVU MIHAELA, CHIRILĂ ANDREEA CAMELIA – EUROPE 2020 TARGETS – MYTH OR REALITY?238
37MARUŞA BECA – THE VAT SCHEME UPON COLLECTION – ADVANTAGES AND DISADVANTAGES FOR ROMANIAN COMPANIES242
38ALBICI MIHAELA, TESELIOS DELIA – VERIFICATION OF DECISIONS CORRECTNESS USING ECONOMETRIC METHODS248
39LUŢ DINA MARIA – ROMANIAN EDUCATION AND TRAINING SYSTEM IN THE CONTEXT OF EUROPEAN STRATEGIC FRAMEWORK: A COMPARATIVE ANALYSIS255
40LUŢ DINA MARIA – NEW APPROACHES ON INNOVATION PROCESS IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY. IMPLICATIONS FOR ROMANIAN ENTERPRISES264
41VIOREL POP – PROGRESS AND SUSTAINABLE DEVELOPMENT272
42CAMELIA MARIN, ISABELLA SIMA, MIHAELA RUXANDA, MANOLE SORIN – THE INTERNATIONAL ROLE OF THE EURO AND IMPLICATIONS ON ROMANIAN GDP. CASE STUDY: VÂLCEA COUNTY280
43ALINA VOICULEŢ, MARIUS GUST – TRANSNATIONAL CORPORATIONS AND EXPORT COMPETITIVENESS OF HOST COUNTRIES289
44LUCIAN IOAN SABĂU – EMPIRICAL STUDY CONCERNING THE VIEWS ON THE FORMAT OF CASH FLOW STATEMENTS293
45CRISTINA MIHAELA NAGY – THE NEW DIMENSIONS OF THE INSURANCE MARKET IN ROMANIA IN THE CONDITIONS OF FINANCIAL CRISIS304
46CRISTINA MIHAELA NAGY – THE DEVELOPMENT LEVEL OF THE INSURANCE MARKET IN THE EU279
47BUŞAN GABRIELA, CIURLĂU LOREDANA – THE USE OF CALCULATION OF COSTS FOR ACTIVITIES TO IMPROVE COST MANAGEMENT AND PROFITABILITY312
48CLAUDIA ISAC, ALIN ISAC – STRUCTURAL RELATIONS OF FINANCIAL STATEMENTS AND THE INSTRUMENTS OF FINANCIAL MANAGEMENT317
49MARIA VĂDUVA – PROTECTION OF THE ENVIRONMENT IN DURABLE DEVELOPMENT321
50CECILIA ELENA VĂDUVA – DURABLE DEVELOPMENT AND SPATIAL DIMENSION OF THE ECONOMIC ACTIVITY326
51LOREDANA CIURLĂU – MEASURING FINANCIAL PERFORMANCE TYPES OF RESPONSIBILITY CENTERS332
52BUŞAN GABRIELA – CONTRADICTORY NATURE OF THE RELATIONSHIP BETWEEN ECONOMIC GROWTH, ECONOMIC DEVELOPMENT AND THE NATURAL ENVIRONMENT337
53NICOLETA BUZILĂ – PERSPECTIVES OF THE GLOBAL ADVERTISING MARKET342
54DIMA FLORIN CONSTANTIN, DUCU CORINA – RECOGNITION AND ASSESSMENT IN ACCOUNTANCY346
55RALUCA IRINA CLIPA – ATTEMPTS TO ESTIMATE THE SOURCES OF AGGLOMERATION ECONOMIES IN IASI METROPOLITAN AREA352
56DUMITRU POPOVICI – THE CONTROL FUNCTION OF THE STATE TREASURY, AN EFFICIENT TOOL OF PUBLIC RESOURCE UTILIZATION359
57ALINA – MARIANA ISTRATE – ACCOUNTING TRUTH IN A SOCIETY GUIDED BY INTERESTS366
58GEORGE FLORIN ŢUNCU, IONEL MĂNDESCU – THE EXPENDITURE AND REVENUE OF THE BUDGET OF THE EUROPEAN UNION. BUDGETARY CONSEQUENCES FOR CHALLENGES WITH SECTORAL POLICIES372
59DIANA-ELENA CODREANU, CARMEN RĂDUŢ – DEVELOPMENT AND MARKET OF ERP SYSTEMS378
60CARMEN RĂDUŢ, DIANA-ELENA CODREANU – SELECTION OF AN ORGANIZATION SPECIFIC ERP384
61NICOLETA BUZILĂ – THE ROMANIAN RETAIL MARKET – PRESENT AND PERSPECTIVES390
62MANUELA FLORENTINA GORDEAN – ENGLISH FOR SPECIFIC PURPOSES – BASIC TERMINOLOGY IN ADVERTISING394
63MIHAELA SIMONA DOGAN – DIRECT MARKETING – AN EFFICIENT COMMUNICATION TOOL399
64MIHAELA SIMONA DOGAN – OTHER TOOLS FOR GROWTH AND JOBS OF EUROPE 2020 STRATEGY404
65RAOUL SABIN GORDEAN – THE EVOLUTION OF AGRO-FOOD PRODUCT PRICES407
66ALINA-MIHAELA BABONEA, ANDREEA PAULA DUMITRU – PERFORMANCE INDICATORS IN CSR IN ROMANIA – A LINK TO THE GREEN ECONOMY410
67MARIUS–NICOLAE MICULESCU – MANAGERIAL DECISIONS TAKEN ON PUBLIC HEALTH ENTITIES MAY BE BASED ON INFORMATION DRAW FROM THE INCOME STATEMENT417
68SILVIA MEDINSCHI, ADELA SUZANA ARTENE – SIMULATED ENTERPRISES, A MODALITY TO LEARN STUDENTS TO BE GOOD MANAGERS423
69IONELA POPA – EXECUTION OF BUDGET INDICATORS IN ROMANIA’S PUBLIC BUDGET; IMPROVEMENT METHODS429
70SILVIA MEDINSCHI, ADELA SUZANA ARTENE – DEVELOPING YOUR PERSONALITY TO GET A BETTER CAREER434
71VIOLETA GIANINA DRAGOTĂ – GLOBAL IMBALANCES, CRISIS AND THE LACK OF GLOBAL GOVERNANCE440
72ADRIAN TĂNASE, DIANA TĂNASE – THE ROLE OF THE TERTIARY SECTOR IN THE GROWTH OF ECONOMIC COMPETITIVENESS445
73DOREL 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 SCORECARD450
74DOREL 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 COMPANIES451
75FRANCA DUMITRU, MARIA MORARU – MODALITY OF DETERMINING THE TOTAL SCORE OF RISKS IN INTERNAL AUDIT461
76FRANCA DUMITRU, VIOLETA SĂCUI – METHODS OF EVALUATING THE EFFECTIVENESS OF OPERATIONAL AUDIT IN PUBLIC ENTITIES467
77FELICIA RAMONA BIRĂU – STOCHASTIC VOLATILITY MODELS FOR FINANCIAL TIME SERIES ANALYSIS472
78DENISA PARPANDEL – EDUCATION – THE CORNERSTONE OF KNOWLEDGE-BASED SOCIETY IN ROMANIA476
79NELA RAMONA ICHIM (GRIGORE) – ASSESSING THE EFFECTIVENESS OF EU COMPETITION POLICY DURING THE ECONOMIC CRISIS481
80CIPRIAN CHIRILĂ, VIORICA CHIRILĂ – UNEMPLOYMENT AND BUSINESS CYCLES IN CENTRAL AND EASTERN EUROPEAN COUNTRIES486
81VIOLETA SĂCUI, FRANCA DUMITRU – THE STRATEGIC OPTIONS IN INVESTMENT PROJECTS VALUATION494
82CONSTANTA ENEA, CONSTANTIN ENEA, GHEORGHE GRIGORESCU – MANAGEMENT TOURISM SECTOR IN TARGU JIU500
83CONSTANTA ENEA, CONSTANTIN ENEA, GABRIEL SANDA – STRANDS OF INTEGRATION NATIONAL PERFORMANCE OF TOURISM IN OLTENIA508
84IONELA CARMEN PIRNEA, NICOLETA BELU, EMILIA IORDACHE – CURRENT CONCERNS REGARDING THE CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA514
85DANIELA MARIOARA POPOVICI – EXECUTION, INTERNAL MONITORING, BUDGET VALUATION AND FINANCIAL CONTROL – ELEMENTS OF DMINISTRATION OF LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE520
86IONEL STEFAN, FLORIN-CORNEL POPOVICI, FLORIN POPOVICI – FINANCIAL IMPLICATIONS ON THE BUDGETS OF ADMINISTRATIVE-TERRITORIAL UNITS IN THE CONTEXT OF DEFAULT ON ACCRUAL ACCOUNTING REQUIREMENTS527
87MARIA MORARU, FRANCA DUMITRU – COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA533
88ADELA SUZANA ARTENE, SILVIA MEDINSCHI – HIBRID MANAGER – MAIN FACTOR IN SUCCESSFUL ORGANIZATIONAL DEVELOPMENT542
89MARIANA GURĂU – FISCAL POLLUTION OF FINANCIAL STATEMENTS. EMPIRICAL STUDY532
90MARIAN ZAHARIA, ANIELA BĂLĂCESCU – STATISTICAL ANALYSIS OF THE EVOLUTION OF RESEARCH-DEVELOPMENT ACTIVITY IN SOUTH-WEST OLTENIA DEVELOPMENT REGION IN 2002-2010552
91LAVINIA IANCU – PROJECTS OF HARMONIZATION OF THE LAWS ON INSOLVENCY560
92AURA EMANUELA DOMIL, ALIN EMANUEL ARTENE, OVIDIU CONSTANTIN BUNGET – THE ROLE OF INVESTMENTS SUBSIDIES IN THE ENTITIES RESEARCH AND DEVELOPMENT ACTIVITIES566
93CAMELIA SZATHMARY MICLEA, VIOLETA SĂCUI – THE LEVELS OF VALUE IN BUSINESS VALUATION. THE DISCOUNT FOR LACK OF MAKETABILITY572
94BOLDEA BOGDAN ION – ANALYSIS OF THE ABSORPTION CAPACITY OF STRUCTURAL FUNDS IN ROMANIA577