Volumul XXVII/2022 (Volume XXVII/2022)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 2680

tibiscus anale seria stiinte economice 2007

Timişoara 2022

Inclusă în categoria B+ de către CNCSIS şi indexată în bazele de date EBSCO, CEEOL,

JEL on CD, e-JEL, RePEc, DOAJ și EconLit de către American Economic Association,

(www.fse.tibiscus.ro/anale)

© 2022, Conţinutul fiecărui articol este responsabilitatea autorului.

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Coperta: Mihaela Gruber

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COLEGIUL DE REDACŢIE

EDITORIAL BOARD


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

Habilitated Associate Professor Luiza CARAIVAN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Law and Public Administration, Romania

Associate Professor Denisa ABRUDAN, Ph.D – West University of Timisoara, Faculty of Economics and Business Administration, Romania

Associate Professor Dana Codruţa DĂIANU, Ph.D – “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Associate Professor Daniela HARANGUȘ, Ph.D – “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Associate Professor Lavinia Olivia IANCU, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Nicoleta ISAC, Ph.D – İstanbul Sabahattin Zaim University, Department of Business Administration and Management Science, Turkey

Associate Professor Ivana KOVAČEVIĆ, Ph.D- University of Belgrade, Serbia

Associate Professor Cipriana SAVA, Ph.D – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics, Romania

Associate Professor Franca MLADIN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Masood NAWAZ KALYAR, Ph.D – GC University Faisalabad, Lyallpur Business School, Pakistan

Associate Professor Luisa PINTO, Ph.D – University of Porto, Portugal

Associate Professor Marina Luminița SÂRBOVAN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Florentina Anica PINTEA, Ph.D – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics, Romania

Lecturer Irina Daniela COSTESCU, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Violeta Gianina DRAGOTĂ, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Mihaela Simona GALEA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Elena Doina GHICA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Bogdan Cosmin GOMOI, Ph.D – “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Lecturer Raoul Sabin GORDEAN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Silvia Laura MADINCEA PAȘCU, Ph.D – “Tibiscus” University of Timişoara, Department of Cross Curricular Teaching, Romania

Lecturer Sorin BELEA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Tania PETCOVICI, Ph.D – “Tibiscus” University of Timişoara, Department of Cross Curricular Teaching, Romania

Lecturer Daniela Marioara POPOVICI, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Florin POPOVICI, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Researcher Arun SUKUMAR, Ph.D – Coventry University, U. K.

Mădălina MATICIUC, Ph.D – West University of Timisoara, Faculty of Economics and Business Administration, Romania

Drita KRUJA, Ph.D – European University of Tirana, Albania

COMITETUL ŞTIINŢIFIC

SCIENTIFIC COMMITTEE


Habilitated Professor Alic BIRCA, Ph.D – ASEM, Faculty of Economics and Law, Moldavia

Habilitated Professor Marian NĂSTASE, Ph.D – Bucharest University of Economic Studies, Faculty of Management, Bucharest

Habilitated Associate Professor Luiza CARAIVAN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Law and Public Administration, Romania

Habilitated Associate Professor Agata PIERSCIENIAK, Ph.D – Gdańsk University of Technology, Poland

Professor DHC Ionel BOSTAN, Ph.D – “Stefan cel Mare” University of Suceava, Romania

Professor Alic Lucian CERNUȘCA, Ph.D – “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Professor Radu RĂDUCAN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Professor Carolina SMOCHINA, Ph.D – European University of Lefke, Faculty of Economics, Turkey

Associate Professor Denisa ABRUDAN, Ph.D – West University of Timisoara, Faculty of Economics and Business Administration, Romania

Associate Professor Roxana AVRAM, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Dana Codruţa DĂIANU, Ph.D – “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Associate Professor Daniela HARANGUȘ, Ph.D – “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Associate Professor Lavinia Olivia IANCU, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Nicoleta ISAC, Ph.D – İstanbul Sabahattin Zaim University, Department of Business Administration and Management Science, Turkey

Associate Professor Ivana KOVAČEVIĆ, Ph.D – University of Belgrade, Serbia

Associate Professor Franca MLADIN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Masood NAWAZ KALYAR, Ph.D – GC University Faisalabad, Lyallpur Business School, Pakistan

Associate Professor Luisa PINTO, Ph.D – University of Porto, Portugal

Associate Professor Cipriana SAVA, Ph.D – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics, Romania

Facultatea de Ştiinţe Economice / “TIBISCUS” University of Timişoara Faculty of Economics

#Author & TitlePage
1ALMASI ROBERT CRISTIAN, GOMOI BOGDAN COSMIN, MAZURU LUMINIȚA IOANA – STUDY REGARDING THE ACCOUNTING INFORMATION ROLE FOR THE TOURISM9
2ARDELEAN LAURA-GABRIELA – PERSONNEL MANAGEMENT IN THE DIGITAL ERA18
3BOIȚĂ MARIUS, PĂIUȘAN LUMINIȚA, ȘOIM HORAȚIU, MILUTIN IONELA MIHAELA – TAX AND LEGAL ASPECTS CONCERNING EXPORTS FROM ROMANIA22
4BOIȚĂ MARIUS, PĂIUȘAN LUMINIȚA, ȘOIM HORAȚIU, MILUTIN IONELA MIHAELA – FISCAL TAX AND LEGAL ASPECTS REGARDING VAT IN THE PROCUREMENT OF INTRACOMMUNITY SERVICES28
5BELEA SORIN, NAGY CRISTINA MIHAELA – METHODS FOR CALCULATING GROSS DOMESTIC PRODUCT37
6CHIȘ ALEXANDRU IONUȚ – SUSTAINABLE MANAGEMENT OF MUSEUMS49
7GHICA ELENA DOINA, NAGY CRISTINA MIHAELA – ASPECTS REGARDING COMPANY RESTRUCTURING55
8GHICA ELENA DOINA, NAGY CRISTINA MIHAELA – ECONOMIC AND FINANCIAL CRIME IN ROMANIA63
9GALEA MIHAELA SIMONA – THE ROLE OF THE MINIMUM WAGE IN EUROPE72
10GOMOI BOGDAN COSMIN, ALMAȘI ROBERT CRISTIAN, MAZURU LUMINIȚA IOANA – RESEARCH REGARDING THE SIF1 BANAT-CRIȘANA’S ACTIVITY DYNAMICS78
11GOMOI BOGDAN COSMIN, ALMAȘI ROBERT CRISTIAN, MAZURU LUMINIȚA IOANA – THE ROLE OF THE FINANCIAL INFORMATION RELATED TO A COMPANY’S PERFORMANCE FOR THE ELABORATION OF AN EXTRAJUDICIAL ACCOUNTING EXPERTISE91
12HARANGUȘ DANIELA – LOANS GRANTED BY BANKS IN ROMANIA DURING THE PANDEMIC PERIOD99
13HARANGUȘ DANIELA – ROLE OF THE NATIONAL BANK OF ROMANIA IN FINANCIAL EDUCATION105
14IANCU LAVINIA-OLIVIA – RESTRUCTURING AGREEMENT112
15HARANGUȘ DANIELA – THE STRUCTURE AND EVOLUTION OF DEPOSITS ATTRACTED BY COMMERCIAL BANKS IN ROMANIA118
16MADINCEA PAȘCU SILVIA LAURA, PETCOVICI TANIA – TEACHING ENGLISH TO STUDENTS IN ECONOMICS124
17NAGY CRISTINA MIHAELA, DRAGOMIR (STANCU-DUȚĂ) CLAUDIA OANA – ANALYSIS OF FINANCIAL PERFORMANCE BASED ON THE PROFIT AND LOSS ACCOUNT132
18NAGY CRISTINA MIHAELA, VĂLUȘESCU ANDREEA DELIA – ANALYSIS OF THE FINANCIAL BALANCE BASED ON WC, RWC AND TREASURY AT BETA SRL COMPANY140
19NAGY CRISTINA MIHAELA, MĂGUREANU (SAMSON) MARGARETA CECILIA, ȚERMURE ALICE ANDREEA – CASE STUDY ON FINANCIAL BALANCE ANALYSIS BASED ON FUNDING AND LIQUIDITY RATIOS AT A COMPANY IN THE TRANSPORT SECTOR147
20NICOARĂ SAMUEL, HARANGUȘ DANIELA, DRUIU LILIANA MARIA – NON-FINANCIAL REPORTING IN THE HORECA SECTOR IN ROMANIA153
21PETCOVICI TANIA, MADINCEA PAȘCU SILVIA – INCREASED EFFICIENCY AND COST REDUCTION WITH REMOTE SIMULTANEOUS INTERPRETATION165
22RĂDUCAN RADU – THE INFLUENCE OF PEOPLE’S ORIGIN ON THEIR MOTIVATION WHEN PERFORMING UNSKILLED WORK IN WESTERN EUROPE170
23RĂDUCAN RADU – OPTIMIZATION OF THE RECRUITMENT AND SELECTION PROCESS THROUGH COMPUTERIZATION SYSTEMS185
24SIDOR VANESA-LUISA – THE IMAGE OF THE CIVIL SERVANT IN ROMANIA202
25TĂRĂBÎC MIRELA – THE COLLECTIVIZATION OF AGRICULTURE AND THE ANTI-COMMUNIST PROTESTS IN THE BANAT COUNTRYSIDE (1954–1956)210