Volumul XXIII/2018 (Volume XXIII/2018)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 2680

tibiscus anale seria stiinte economice 2007

Timişoara 2018

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 DE ORGANIZARE

ORGANIZING COMMITTEE


Associate Professor Cristina Mihaela NAGY – “Tibiscus” University of Timişoara, Faculty of Economics

Professor Radu RĂDUCAN – “Tibiscus” University of Timişoara, Faculty of Economics

Tenure Teacher Elena Doina GHICA – National College „Traian Doda”, Caransebeș

Associate Professor Franca MLADIN – “Tibiscus” University of Timişoara, Faculty of Economics

Associate Professor Marina Luminița SÂRBOVAN – “Tibiscus” University of Timişoara, Faculty of Economics

Lecturer Lavinia- Olivia IANCU “Tibiscus” University of Timişoara, Faculty of Economics

Lecturer Florentina Anica PINTEA – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics

Assistant Lecturer Mihaela Simona GALEA – “Tibiscus” University of Timişoara, Faculty of Economics

Lecturer Silvia Laura MADINCEA PAȘCU – “Tibiscus” University of Timişoara, Department of Cross Curricular Theaching

Lecturer Tania PETCOVICI -“Tibiscus” University of Timişoara, Department of Cross Curricular Theaching

COLEGIUL DE REDACŢIE

EDITORIAL BOARD


Editor – Associate Professor Cristina Mihaela NAGY – “Tibiscus” University of Timişoara, Faculty of Economics

Acad. Professor Păun Ion OTIMAN – Romanian Academy

Professor Dumitru POPOVICI – “Tibiscus” University of Timişoara, Faculty of Economics

Professor Tibor KISS – University of Novi Sad, Faculty of Economics, Subotica, Serbia

Professor Marija CILEG – University of Novi Sad, Faculty of Economics, Subotica, Serbia

Adjunct Professor Elena Doina GHICA – National CollegeTraian Doda, Caransebeș

Associate Professor Franca MLADIN – “Tibiscus” University of Timişoara, Faculty of Economics

Associate Professor Marina Luminița SÂRBOVAN – “Tibiscus” University of Timişoara, Faculty of Economics

Assistant Professor Ramona Violeta VASILESCU – “Tibiscus” University of Timişoara, Faculty of Economics

Assistant Professor Florentina Anica PINTEA – “Tibiscus” University of Timişoara Faculty Computers and Applied Computer Science

Lecturer Raoul Sabin GORDEAN – “Tibiscus” University of Timişoara, Faculty of Economics

Fin. auditor Daniela Marioara POPOVICI – Tratatim LTD

Lawyer Claudiu Florin BAN – Timiș Bar Association

COMITETUL DE RECENZIE

REVIEW COMMITTEE


Ionel Bostan “Stefan cel Mare” University of Suceava, Romania

Lucian Cernușca ”Aurel Vlaicu” University of Arad, Romania

Aura Emanuela Domil West University of Timisoara, Romania

Veronica Grosu “Stefan cel Mare” University of Suceava, Romania

Daniela Haranguș ”Aurel Vlaicu” University of Arad, Romania

Ioan Hurjui “Stefan cel Mare” University of Suceava, Romania

Laura Raisa Milos West University of Timisoara, Romania

Marius Cristian Milos West University of Timisoara, Romania

Maria Moraru West University of Timisoara, Romania

Cristina Mihaela Nagy “Tibiscus” University of Timişoara, Romania

Silvia Laura Pașcu “Tibiscus” University of Timişoara, Romania

Tania Petcovici “Tibiscus” University of Timişoara, Romania

Ramona Violeta Vasilescu “Tibiscus” University of Timişoara, Romania

Universitatea “TIBISCUS” din Timişoara

Facultatea de Ştiinţe Economice

“TIBISCUS” University of Timişoara

Faculty of Economics

#Author & TitlePage
1BAN Claudiu-Florin – THE ABUSIVE CLAUSES IN THE BANK CREDIT AGREEMENT 5
2COLȚA Adela Suzana, NAGY Cristina Mihaela, POPOVICI Daniela Marioara – ACCOUNTING – THE MAIN SUPPLIER OF INFORMARTION FOR MANAGERS 10
3COSTEA Simona Cristina – ECONOMIC PARTICULARITIES OF E-COMMERCE IN THE CONTEXT OF GLOBALIZATION 17
4COSTESCU Irina – THE ECONOMIC AND TAX EFFECTS OF LEGISLATIVE CHANGES ON THE WORKFORCE 22
5DĂIANU Dana Codruța – ENTREPRENEURSHIP CONSIDERATIONS IN THE EU 28
6CIUREA Jeanina, DEMYEN Suzana – THE POSITIVE ROLE OF SMALL AND MEDIUM SIZED ENTERPRISES IN THE DEVELOPMENT OF ROMANIAN ECONOMY 35
7GALEA Mihaela Simona, NAGY Cristina Mihaela – INTRODUCTION TO ICT AND E-LEARNING 42
8GALEA Mihaela Simona – THE ECONOMETRIC ANALYSIS REGARDING THE PART HEALTH PLAYS IN ECONOMICAL GROWTH 47
9GHICA Elena Doina – SPECIAL CONTRACTS OF INTERNATIONAL TRADE 53
10GHICA Elena Doina – THE LAW PRINCIPLES OF THE INTERNATIONAL TRADE 56
11GHICA Elena Doina, TURNEA Adasena Iconia – INSOLVENCY RISK PREVENTION STRATEGIES 59
12GHICA Elena Doina, TURNEA Adasena Iconia – THE TRADE PROFESIONIST 62
13HARANGUŞ Daniela – BANKING REGULATION AND PRUDENTIAL SUPERVISION IN ROMANIAN BANKING SYSTEM 64
14HARANGUŞ Daniela – SPECIFIC RULES FOR THE EVALUATION OF CREDIT INSTITUTIONS’ ASSETS 70
15HARANGUŞ Daniela – THE IMPORTANCE OF NON – FINANCIAL FACTORS IN THE ANALYSIS OF BANK CREDITS 76
16IANCU Lavinia – OPENING THE INSOLVENCY PROCEDURE. THE DEBTOR’S REQUEST 81
17MLADIN Franca – IMPLEMENTATION AND OPERATION OF INTERNAL MANAGEMENT CONTROL IN PUBLIC ENTITIES 87
18MLADIN Franca – INTERNAL MANAGEMENT CONTROL IN PUBLIC ENTITIES 92
19MLADIN Franca – PURPOSE AND DEFINITION OF INTERNAL MANAGEMENT CONTROL STANDARDS 97
20NAGY Cristina Mihaela, SABĂU Crăciun – ANALYSIS OF INDICATORS USED IN INSOLVENCY AT EUROPEAN UNION LEVEL 102
21NEGRUȚ Viorel, PAVEL Codruța – INTELLIGENT SOLUTIONS FOR ESTIMATION OF TENDENCIES IN THE STOCK MARKET 109
22PAVEL Ciprian, NEGRUȚ Lucia – MARKETING DECISIONS MADE BASED ON THE PROBABILITY OF SUCCESS 120
23PENTELIUC-COTOŞMAN Luciana – SYMBOLIC IMAGE AND SOCIAL IMAGINARY IN THE LUXURY BRANDS COMMUNICATION AND MARKETING 128
24PETCOVICI Tania – QUALITY AND STANDARDS IN TRANSLATION 138
25PETCOVICI Tania – THE IMPORTANCE OF TRANSLATION INDUSTRY FOR THE COMMERCIAL SECTOR 143
26POPOVICI Florin – SOME CONSIDERATIONS ON THE AUDIT OF THE PUBLIC AND PRIVATE PATRIMONY OF ADMINISTRATIVE-TERRITORIAL UNITS BY THE ROMANIAN COURT OF ACCOUNTS 147
27POPOVICI Florin – SOME CONSIDERATIONS ON THE AUDIT OF THE PUBLIC AND PRIVATE PATRIMONY OF ADMINISTRATIVE-TERRITORIAL UNITS BY THE ROMANIAN COURT OF ACCOUNTS (2) 157
28STOICA Adrian Florin – THE IMPORTANCE OF AN ADEQUATE ORGANIZATIONAL CULTURE IN THE OPERATIONALIZATION OF THE CI PROCESS 164
29TĂRĂBÎC Mirela, NAGY Cristina Mihaela – HISTORY’S ROLE IN THE EMERGENCE OF INSURANCE AND ECONOMIC DEVELOPMENT 170
30TĂRĂBÎC Mirela – ECONOMIC AND SOCIAL ASPECTS OF THE COLLECTIVIZATION OF AGRICULTURE IN THE RURAL ENVIRONMENT OF BANAT REGION 179