Volumul XXI/2015 (Volume XXI/2015)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 2680

tibiscus anale seria stiinte economice 2007

Timişoara 2015

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 DE ORGANIZARE

ORGANIZING COMMITTEE

Prof. univ. dr. Dumitru POPOVICI – “Tibiscus” University of Timişoara, Faculty of Economics

Prof. univ. dr. Adrian RACHIERU – Vice-rector of “Tibiscus” University of Timişoara

Conf. univ. dr. Marina Luminița SÂRBOVAN – “Tibiscus” University of Timişoara, Faculty of Economics

Conf. univ. dr. Silvia MEDINSCHI – “Tibiscus” University of Timişoara, Faculty of Economics

Lect. univ. dr. Franca MLADIN – “Tibiscus” University of Timişoara, Faculty of Economics

Lect. univ. dr. Ramona Violeta VASILESCU – “Tibiscus” University of Timişoara,, Faculty of Economics

Asist. univ. dr. Cristina Mihaela NAGY – “Tibiscus” University of Timişoara, Faculty of Economics

Asist. univ. dr. Raoul Sabin GORDEAN – “Tibiscus” University of Timişoara, Faculty of Economics

Asist. univ. drd. Adela Suzana COLȚA – “Tibiscus” University of Timişoara, Faculty of Economics

Profesor Elena Doina LEPĂDAT – National CollegeTraian Doda, Caransebeș

COLEGIUL DE REDACŢIE

EDITORIAL BOARD

Redactor şef – Lect.dr. Ramona Violeta VASILESCU – “Tibiscus” University of Timişoara, Faculty of Economics

Acad. Prof. dr. Păun Ion OTIMAN – Romanian Academy

Prof. univ. dr. Dumitru POPOVICI – “Tibiscus” University of Timişoara, Faculty of Economics

Prof. univ. dr.Tibor KISS – University of Novi Sad, Faculty of Economics, Subotica, Serbia

Prof. univ. dr. Marija CILEG – University of Novi Sad, Faculty of Economics, Subotica, Serbia

Conf. univ. dr. Silvia MEDINSCHI – “Tibiscus” University of Timişoara, Faculty of Economics

Lect. univ. dr. Franca MLADIN – “Tibiscus” University of Timişoara, Faculty of Economics

Lect. univ. dr. Daniel KYSILKA – “Tibiscus” University of Timişoara

Asist. univ. dr. Cristina Mihaela NAGY – “Tibiscus” University of Timişoara, Faculty of Economics

Asist. univ. dr. Raoul Sabin GORDEAN – “Tibiscus” University of Timişoara, Faculty of Economics

Asist. univ. drd. Adela Suzana COLTA – “Tibiscus” University of Timişoara, Faculty of Economics

COMITETUL DE RECENZIE

REVIEW COMMITTEE

Prof. univ. dr. Bostan Ionel “Stefan cel Mare” University of Suceava

Prof. univ. dr. Lucian Cernușca “Aurel Vlaicu” University of Arad

Prof. univ. dr. Hlaciuc Elena “Stefan cel Mare” University of Suceava

Prof. univ. dr. Petroman Ioan U.S.A.M.V.B. Timisoara

Prof. univ. dr. Popa-Paliu Lucia “Constantin Brancusi” University of Targu Jiu

Prof. univ. dr. Stefănescu Aurelia Bucharest University of Economic Studies

Conf. univ. dr. Apetri Anisoara “Stefan cel Mare” University of Suceava

Conf. univ. dr. Dudă-Dăianu Codruta “Aurel Vlaicu” West University of Arad

Conf. univ. dr. Grosu Veronica ”Stefan cel Mare” University of Suceava

Conf. univ. dr. Harangus Daniela “Aurel Vlaicu” West University of Arad

Conf. univ. dr. Măcris Maria University of Petrosani

Conf. univ. dr. Medinschi Silvia “Tibiscus” University of Timisoara, Faculty of Economics

Conf. univ. dr. Neculaesei Angelica “Alexandu Ioan Cuza”University, Iasi

Conf. univ. dr. Târnăveanu Diana West University of Timisoara. Faculty of Economics

Lect. univ. dr. Irina Daniela Costescu “Tibiscus” University of Timişoara, Faculty of Economics

Lect. univ. dr. Violeta Gianina Dragotă “Tibiscus” University of Timişoara, Faculty of Economics

Lect. univ. dr. Lavinia- Olivia Iancu “Tibiscus” “Tibiscus” University of Timişoara, Faculty of Economics

Universitatea “TIBISCUS” din Timişoara

Facultatea de Ştiinţe Economice

“TIBISCUS” University of Timişoara

Faculty of Economics

#	Author & Title	Page
1	Artene Alin Emanuel, Domil Aura Emanuela, Peres Cristian and Saplacan Silviu – The Role of Accounting Education and Practice for a Better Economic and Social Development Within the European Union	7
2	Bercu Ana-Maria, Bui Thanh Hang – Informal Economy in Rural Areas in Romania	12
3	Bostan Ionel – Legislative Measures Regarding the Romanian Capital Market in Support of the Transition From Frontier Market To Emerging Market	24
4	Bostan Ionel – The Jurisdiction of Financial Macro-Risks Management	29
5	Caran Margareta, Noja Gratiela Georgiana – Shaping Factors of Post-Employment Benefits in Romania and Serbia	33
6	Costea Simona Cristina – Analysis on the Evolution of Prices, Income and Household Expenditure	40
7	Crisan Gheorghe, Crisan Lia-Ioana – Multilevel Governance – Opening for Sustainable Development	45
8	Crisan Gheorghe, Crisan Lia-Ioana, Colta Suzana Adela – Limits of Electronic Communication Between Administration and Community	54
9	Csosz Csongor – The Net Profit Evolution of Medium Taxpayer Entities in Covasna County Between 2011 – 2013	62
10	Csosz Csongor – Analyze the Profit Tax Value Evolution of Medium Taxpayer Entities in Covasna County Between 2011 – 2013	71
11	Demyen Suzana, Lala Popa Ion – Productivity and Motivation in Romanian Enterprises	78
12	Demyen Suzana, Lala Popa Ion – Welfare, Education and Longevity – To a Sustainable Human Resource Development	84
13	Duda Daianu Dana-Codruta – Aspects of Labor Market in Romania Post-Accession	91
14	Duda Daianu Dana-Codruta – Methods for Quantifying the Competitiveness of Emerging Countries in Terms of Paternalistic Policies	97
15	Fantana Raul Sorin – Brand Assessment in the Case of Tacit License. Case Study	105
16	Feies Gheorghe Claudiu, David Delia – The Role of Financial- Accounting Systems of European Public Utilities Servicies	117
17	Galea Mihaela – The Role of Mortality in the Economic Growth	122
18	Gheordunescu Maria Elena and Panoiu Laura Filofteia – Implications of Stress in Organizations	128
19	Golban Alina and Galea Mihaela – The Improvement of the Production Flow -Zoppas Industries Romania Firm	134
20	Gordean Raoul Sabin – Methods of Developing and Improving the Current Situation Within the Faculty of Economics, Tibiscus University of Timisoara	143
21	Harangus Daniela – The Analysis of Loans and Deposits Managed By Banks in the Romanian West Region	146
22	Harangus Daniela – Prudential Supervision of Non-Bank Financial Institutions (Nbfis)	153
23	Iancu Lavinia – A New Sanction in the Romanian Insolvency Code	159
24	Iancu Lavinia – Insolvency of the Territorial Administrative Units in Romania	163
25	Lala Alina Gianina – Consumer Style Inventory (CSI): a Review of the Literature	168
26	Leonida Ionel – About the Need To Harmonize the Fiscal Regulations With Taxpayers’ Human Nature	179
27	Lepadat Elena, Turnea Adasena Iconia – The Necessity of Human Resources	185
28	Lepadat Elena, Turnea Adasena Iconia – Human Resources Audit – Primary Function of the Human Resources Management	188
29	Lesconi Frumusanu Natalita-Mihaela and Marin Andreea-Mihaela – The Impact of the New Legislative Provisions on the Informational Role of Annual Financial Statements	191
30	Madincea Pascu Silvia – Business Letters and Italian Teaching	200
31	Medinschi Silvia – Efficiency By Achieving Goalsin Small Enterprises	206
32	Medinschi Silvia – Managers Liability in Insolvency Proceedings	212
33	Mihaila Nicoleta, Isachi Silvia Elena – Aspects Concerning the Fiscalization of Smes in Romania in the Current Fiscal Context	217
34	Mladin Franca, Moraru Maria – Documentation of the Audit Process	226
35	Mladin Franca, Serban Boiceanu Corina – Aspects Concerning the Audit Process Management	231
36	Morariu Alunica – Labour Force Migration in the Context of the Free Movement of Persons in the EU Area. Benefits and Costs	236
37	Morariu Alunica – Strengths and Weaknesses of the Salary System Applicable to Public Sector Employees	248
38	Moraru Maria, Mladin Franca – Internal Audit in Public Institutions of Romania. a Case Study	252
39	Nagy Cristina Mihaela, Cotlet Bogdan – Reporting Financial Position Through the Balance Sheet	273
40	Nagy Cristina Mihaela, Cotlet Bogdan – Capitalizing Accounting Information in the Decision Making Process	278
41	Nagy Cristina Mihaela and Sabau Craciun – Similarities and Differences Between Companies Accounting and Territorial Administrative Units Accounting	283
42	Nagy Cristina Mihaela and Sabau Craciun – Applying the Principles of Accounting in Bankruptcy Proceedings	290
43	Nani Mihail, Socoliuc Marian and Nicic Tatiana – Staff Settlements Accounting in Public Institutions of Republic of Moldova	295
44	Negrea Romeo – An Alternative Approach for the Assets Pricing in Unstable Financial Markets	303
45	Oprea Florin and Cigu Elena – Improving Local Budget Revenues Collection – Case of Romania	312
46	Paunescu Loredana Maria – Professional Conversion: a Solution or a Compromise?	319
47	Paunescu Loredana Maria – The Influence of Change Wages Over Job Application	325
48	Petcovici Tania – Effective Translation at the Core of Successful Business Communication	331
49	Popovici Dumitru – Financial and Fiscal Policy or Political Clientelism	335
50	Rof Letitia Maria – The Need for Managerial Accounting Organization in the Energy Sector in Romania	343
51	Sârbovan Marina Luminita – Protectionism, Growth and Environmental Demands	352
52	Secara Carmen Gabriela – Analysis of the Professional Training Impact on the Staff Rewarding	358
53	Secara Carmen Gabriela – Recruitment and Selection Strategies at Mcdonalds Pitesti	365
54	Serb Elena Mihaela – Accounting Approach for the Emission of Greenhouse Gas in Romania and France	373
55	Serb Elena Mihaela – Accounting Approach of the Rights of Greenhouse Gases Emissions in Romania and France	381
56	Serban Boiceanu Corina, Artene Alin – Analysis on the Evolution of the Industry in Timis County in 2014	389
57	Serban Boiceanu Corina, Mladin Franca – The Absorption of European Funds in the Communes in Timis County	397
58	Teodorescu Ana Maria – From Economic Development To Sustainable Economic Development	404
59	Teodorescu Ana Maria – Information, the Resource of the New Economy	409
60	Turnea Adasena Iconia, Lepadat Elena – The Criminal Liability	414
61	Turnea Adasena Iconia, Lepadat Elena – Prevention of Insolvency Through Contractual and Judicial Methods	418
62	Uher Marina, Nagy Cristina Mihaela – Accounting and Legislative Interpretations of Tax Evasion Facts – Between Reality and Legality	422
63	Uher Marina, Nagy Cristina Mihaela – Registration of the Financial Netting Contract in Insolvency Proceedings	427
64	Vasilescu Ramona Violeta – On-Line Documents Content Management Applications	432
65	Vasilescu Ramona Violeta, Gordean Raoul Sabin – Facebook Impact. Case Study: Porolissum Improving Wellbeing in Adult Education	437
66	Vintila MonaandVintila Sorin Daniel – Protectionism, Growth and Environmental Demands	442