Volumul XIX/2013 (Volume XIX/2013)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 6333

tibiscus anale seria stiinte economice 2007

Timişoara 2013

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


Redactor sef Prof. dr. Crăciun SABĂU – “Tibiscus” University of Timişoara, Romania

Redactor şef adjunct – Conf. dr. Silvia MEDINSCHI – “Tibiscus” University of Timişoara, Romania

Acad. prof. dr. Păun Ion OTIMAN – Romanian Academy, Romania

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

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

Conf. dr. Laurenţiu-Dan LACRĂMĂ – Tibiscus” University of Timişoara, Romania

Lect. dr. Franca DUMITRU – Tibiscus” University of Timişoara, Romania

Lect. dr. Daniel KYSILKA – Tibiscus” University of Timişoara, Romania

Lect. dr. Ramona Violeta VASILESCU – Tibiscus” University of Timişoara, Romania

Asist. drd. Suzana ARTENE – Tibiscus” University of Timişoara, Romania

Assistant Professor PhD. Agata PIERSCIENIAK – Rzeszow University, Poland

COMITETUL DE RECENZIE

REVIEW COMMITTEE


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. Grbac Bruno – University of Rijeka, Faculty of Economics Rijeka, Croatia

Prof.dr. Grosu Veronica – ”Stefan cel Mare University”, Suceava, Romania

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

Prof.dr. Jivan Alexandru – West University of Timisoara, Romania

Prof.dr. Marinescu Niculae-Ion – Politehnica University of Bucharest, Romania

Prof.dr. Nica Mihai – University of Central Oklahoma, USA

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

Prof.dr. Paolo Andrei – Università degli Studi di Parma, Italy

Conf.dr. Pavel Codruța – West University of Timisoara, Romania

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

Prof.dr. Stefano Azzali – Università degli Studi di Parma, Italy

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

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

Universitatea “TIBISCUS” din Timişoara

Facultatea de Ştiinţe Economice

“TIBISCUS” University of Timişoara

Faculty of Economics

#Author & TitlePage
1ABDELKARIM Abdelali – Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya9
2ABDELKARIM Abdelali – Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects13
3AILINCA Alina Georgeta, IORDACHE Floarea, MILEA Camelia – Theoretical Fundamentals Concerning the Transmission Channels From the Perspective of the External Equilibrium19
4ARTENE Adela Suzana, MEDINSCHI Silvia – From Traditional Recruiting To E-Recruiting in Public Organizations28
5ARTENE Alin Emanuel, DOMIL Aura Emanuela, SABĂU Crăciun – Accounting Purpose in Auditing Environmental Aspects in SME34
6BALTARETU Camelia – Some Considerations Regarding the Key Issues of the Stiglitz-Sen-Fitoussi Report38
7BERCU Ana-Maria – Professional Development of Employees and Performance of Smes in Romania44
8BILOUSEAC Irina – Duties and Powers of Local Public Authorities in the Management of Decentralized Public Services53
9BILOUSEAC Irina – Management Methods of Decentralized Public Services58
10BOBIȚAN Nicolae, DUMITRESCU Diana, COSTULEANU Carmen – The Differences Between Revaluation and Assets Impairment64
11BUFAN Ioana-Diana – The Role of Managerial Accounting in the Management Process73
12BUNEA-Bontas Cristina – Vat Cash Accounting Scheme in Romania77
13BUNGET Ovidiu-Constantin, DUMITRESCU Alin-Constantin, DELIU Delia Carmen – The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders84
14BURSUGIU Mihaela – The European Construction and Its Challenges97
15BUZILĂ Nicoleta, DRAGOTĂ Violeta Gianina, GORDEAN Raoul Sabin – Private Brand Consumer Behavior in Romania102
16CHITIGA Georgiana – The Market Developments of Wind Energy – Accessibility, Availability and Acceptability108
17CIOTINA Daniela, CIOTINA Ioan Marius – Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk114
18CIUREL Daniel-Liviu – Contemporary Tendencies in Radio Station Management122
19CIUREL Daniel-Liviu – The Long Tail Principle in Online Marketing126
20CIURLAU Loredana, CĂRUNTU Genu Alexandru – The Influence of Environmental Factors On the Romanian Banking Management in Current Conditions129
21CLIPICI Emilia, FRANT Florin – Considerations Concerning Guarantee Schemes134
22CLIPICI Emilia, FRANT Florin – Cost Benefit Analysis – Tool For Allocation of Financial Resources For Major Projects142
23CODREANU Diana Elena, RADUT Carmen – The Evolution of Information Systems in the Context of Information Society147
24CORNEAN Andra Nicoleta – The Connection Between Economic Information and the Informational System in Credit Institutions152
25COSTEA Simona Cristina, RĂDUCAN Laura Ramona – Analysis of the Economic Crisis Effects On Labor Resources156
26COSTESCU Irina, ARTENE Alin, DURAN Vasile – Reducing Tax Burden by Outsourcing160
27CRISTE Adina, LUPU Iulia – The Conflict Relation Between the Sovereign Debt of the Euro Area Countries and the Common Monetary Policy As a Potential Source For Geopolitical Changes167
28CSŐSZ Csongor – Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange – Tier I.174
29DEMYEN Suzana – A Critical Analysis of the Main European Human Resource Management Models182
30DEMYEN Suzana, LALA Popa IoanConsiderations and Comparisons Regarding the Importance of Public and Private Expenditures in Educational Field, As Premise For An Efficient Human Resource Management – 187
31DIMA Florin-Constantin – Accounting Practices Under the Influence of Creativity193
32DIMA Florin-Constantin – The Users of Accounting Information and Their Needs200
33DINCULESCU Elena Silvia, BURSUGIU Mihaela – The Evolution of Bank Branches in the Near Future205
34DOGAN Mihaela Simona, BUZILĂ Nicoleta, GORDEAN Raoul – Health Systems and Their Importance in the Europe 2020 Strategy209
35DONDERA Octavian-Florin – Corporate and Social Responsibility – a Fundamental Pillar of a Sustainable Corporate Governance213
36DRAGOTĂ Violeta Gianina, BUZILĂ Nicoleta, DOGAN Mihaela Simona – Importance of Investments in Romania by European Funds220
37DRĂGOI Cătălin – Analisys of Environmental Stamp225
38DUCU Corina-Maria – Tools of Active and Passive Management of Financial-Accounting Risks231
39DUCU Corina-Maria, CHILAREZ Dănuț – Manifestation and Identification of Fraud Risk in Accounting236
40DUMITRU Franca – Finding and Reporting Irregularities in Internal Audit242
41DUMITRU Franca, SACIU Violeta – Collecting and Processing Information in Internal Audit248
42DUMITRU Franca, ȘERBAN Corina, MORARU Maria – Planning the Internal Audit Activity252
43ENACHE Elena, MOROZAN Cristian – Metro – a Marketing Analysis257
44FADUR Cristina-Ionela – Intangible Capital: the Relationship Between Profitability and Disclosure. An Empirical Analysis On the Romanian Companies264
45FÂNTÂNĂ Raul Sorin, GABOR Simona – The Intellectual Property – Strategic Asset in the Company Management. Case Study: France270
46FODOR Alina Maria, GAGEA Andra Cristina, PICA Elena Maria – Impact of Agriculture On Protected Areas276
47GABOR Simona – Intellectual Property Management: An Important Tool For Small and Medium Enterprises282
48GADOIU Mihaela – Self –Financing of the Enterprise – Information Analysis and Evaluation287
49GHEORDUNESCU Maria, Parpandel Denisa Elena – Study On the Importance of Organizational Culture in a Company292
50GORDEAN Raoul Sabin, DRAGOTĂ Gianina Violeta, DOGAN Mihaela Simona – Main Independent Participants in the Romanian Rural Trade300
51GOZO Zeno – From Acknoledgement of Possession To the Possession of Knowledge306
52GROSU Maria – Study On the Identification of Responsible Corporate Company Profile315
53GUST Marius – Restructuring At the Administration Level of Romanian Banks323
54HAȚEGAN Camelia, IMBRESCU Carmen – The Financial Audit For the Division of Economic Entities329
55HĂRĂNGUȘ Daniela – Banking Strategies in the Context of the International Financial Crisis335
56HĂRĂNGUȘ Daniela – Money Laundering in Offshore Financial Centers339
57IACOBUȚA Andreea-Oana – Considerations On the Relationship Between Institutional Quality and Human Development Across Nations343
58JIVAN Alexandru – Levels of Analyzing Productivity. Theoretical Settings351
59KRISTON Andrea – E-Commerce Terms in Everyday Usage359
60KRISTON Andrea – Motherhood and Society364
61KYSILKA Daniel – A Few Considerations About the Relationship Between Human Resources Management and Marketing Activity in Service Business369
62KYSILKA Daniel – Qualitative Marketing in Service Business. A Strategic Approach374
63KYSILKA Daniel, NAGY Csaba – Employee Turnover in the Hospitality Industry377
64LEONIDA IONEL – Rigidities of Interference Between Tax Authorities And Taxpayers385
65LESCONI-Frumusanu Natalita-Mihaela, BREUER Adela, BREUER Lighezan – Disturbing Factors in the Audit of Projects With European Funds389
66LUTA Dorina, GRIGORESCU Sorin – Effects of Enterprise Accounting Policies Regarding Adjustments of An Outcome and Revenue Tax 397
67MADINCEA Pascu Silvia – Business Communication (Brief Analysis of Italian Commercial Letters)403
68MADINCEA Pascu Silvia, BONCEA Mirela – Economic Terms in Italian Proverbs (Some Considerations)407
69MARACINE Mihaela Simona, DUGAN Silvia – Research Methods Used in Analysing Organisational Culture413
70MARDIROS DANIELA-NEONILA – Budgetary Policy And Its Directions. From Global To Particular For The Emerging Economies Inside The European Union420
71MARDIROS DANIELA-NEONILA – The Budget – A Particular Approach For The Public Sector Inside The Emerging Economy Of Romania 428
72MARTIN Florin, STOICA Eduard, CRISTESCU Marian – Business Development Through E-Accessibility’s Growth To Digital Economy436
73MĂRCULESCU Ana-Maria – The Abandon of Going Concern Principle Faced With the Imminent Insolvency Status441
74MEDINSCHI Silvia, ARTENE Adela Suzana – How To Keep Older Adults To Continue Managing Their Occupation447
75MIHAI Ioana Iulica – China’s Environmental Concern. Carbon Dioxide Emissions – An Acute Problem455
76MIHĂILĂ Nicoleta – Social Contributions – Implications in the Economic Activity of the Enterprise461
77MILEA Camelia, CRISTE Adina, AILINCA Alina Georgeta – Theoretical Aspects Concerning the Influence of Macroeconomic Shocks On the External Equilibrium468
78MILEA Oana, PASCU Emilia, NEDEA Petronela – Telecommunications Services in the Knowledge Economy478
79MINICĂ Mirela, ZABERCA Vasile Mircea – European Regional Policy and the Romanian Context of Regionalization European Regional Policy and the Romanian Context of Regionalization484
80MIRON Ramona – Local Sustainability and Renewable Energy: Opportunities and Challenges For Urban Regions489
81MOLDOVEANU-Barbu Christina – The Advertising Language Sophism496
82MORARU Maria, GROSU Veronica, DUMITRU Franca – The Advertising Language Sophism70
83MUNTEANU Petrica – The Connection Financial-Accounting Information – Supply Chain Management513
84NAGY Cristina Mihaela – Particularities Regarding the Establishment of Insurance Companies520
85NAGY Cristina Mihaela – The Influence of Insurance Companies’ Supervision Over Their Financial Stability526
86NAGY Csaba – Managing a Culturally Diverse Workforce in the Hospitality Industry530
87NAGY Csaba – What Makes a Successful Cluster?538
88NEDEA Petronela-Sonia, PASCU Emilia, MILEA Oana Maria – Trends and Priorities in Sustainable Development of the Romanian Rural Areas546
89OPREA Florin, CIGU Elena – Local Finance Management Under Crisis Circumstances in Romania551
90ORHEIAN Oana Mihaela, PREDONU Andreea Monica – The Influence of Investments On the Romanian Economy560
91PATER Liana Rodica, POPA Horia Liviu – The Clusters Competitiveness565
92PAVALOAIA Leontina – The Assessment of Natural Resources – Point of View of the Iasb574
93PETCOVICI Tania – Terminology Associated With Translation Industry582
94PETCU Dalia, GHERHES Vasile, OBRAD Ciprian – Social Enterprises. Best Practices in Romanian Social Economy586
95PETCU Dalia, SUCIU Sorin – Legal Framework For Advertising Communication594
96PETCU Dalia, SUCIU Sorin – State Capitalism and Economic Growth: the Case of South Korea699
97PETREA Goanta Hermina – Some Considerations On the Opportunity and Value of the Personal Swot Analysis As Psychological Technique604
98PICIU Gabriela – Importance of Environmental Taxes in European Fiscal Policy610
99PIRNEA Ionela Carmen, SALOMIA Mădălina – Study On the Economic Performance of Small and Medium Enterprises in Romania615
100RĂDUCAN Laura, COSTEA Simona Cristina – Analysis of Foreign Direct Investments in Romania620
101RĂDUȚ Carmen, CODREANU Diana Elena – New Paradigm – Business Virtualization 624
102ROF Letitia Maria – Identity and Role of Managerial Accounting For the Entities in Romania628
103SABĂU Lucian Ioan – Creative Accounting – the Result of Pressures From Users636
104SABĂU Lucian Ioan – Information Needs of Financial Statements Users – Between Harmony and Conflict642
105SALOMIA Maria Madalina, TURLEA Carmen – Particularities Regarding the Audit of Profit and Loss Account Within Economic Entities From Romania649
106SAVU Mihaela, ANTONESCU Eugenia, MÎNDRECI Georgiana – The Effects of the Crisis On the Sales of Toyota Cars in Romania655
107SCARLAT Valentin – Credit Risk659
108SECARA Carmen – Pilot Campaign of Generating a High Awareness Brand, Through Event Marketing665
109SECARA Carmen – Study of the Communication Process Features Within S.C. Bricostore S.A. – Working Point: Piteşti672
110SÎRB Lucian, CĂLEAN Ioana – The Exercise of Internal Audit of Compliance Regarding the Management of Human Resources in An Entity in Terms of Fuzzy Logic680
111ȘERBAN Corina, DUMITRU Franca, GORDEAN Manuela Florentina – Tax On Incomes of Micro-Enterprises688
112TĂRĂBÎC Mirela – Romanian Economic Realities – the Economic Repression of 11th June 1948691
113TĂRĂBÎC Mirela – The Collectivisation of the Romanian Agriculture and the Economic Consequences of This Process695
114TĂTĂRUȘANU Maria, Onea Angelica – Organizational Culture and Values For Corporate Sustainability700
115TENOVICI Cristina Otilia – Accounting Policies Recognizing Tangible Fixed Assets Within Public Institutions708
116TENOVICI Cristina Otilia – Accounting Policies and Options on the Recognition, Measurement and Derecognition of Inventories in Public Sector Entities720
117TODEA Nicolae, JOLDOS Udrea Ana Maria, CIOCA Ionela Cornelia – The Considerations Regarding Materiality Calculation and Audit Risk in the Context of the Guide For a Quality Audit728
118ŢAICU Marian, DIACONESCU Gabriela Nicoleta, ŢAICU Elena – The Use of the Dashboard in the Tourism and Public Food Service Units 763
119UNGUREANU Mihaela – An Accounting Perspective For Assessing Corporate Social Responsibility742
120UNGUREANU Mihaela – Romanian Accounting Development in the Forty-Eighters Period – Ion Ionescu From Brad749
121VASILESCU Ramona Violeta – Discontinuities and Inconsistencies in the Romanian Mountain Tourism756
122VĂDUVA Maria, VĂDUVA Cecilia Elena – The Forms of Credits Insurance At Export Encountered in the International Practice760
123VĂDUVA Maria, VĂDUVA Cecilia Elena – The Producer’s Offer and Behavior766
124VINTILĂ Mona, VINTILĂ Sorin Daniel – The Stress of Managing Wellbeing773
125VOINESCU CLAPAN Carmen, DINCA Laura, APOSTOLOS Apostolou – Critical Issues in Networking and Technological Change779