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

Clasificată de către CNCSIS în categoria B+ cod CNCSIS 108

Inclusă în categoria B+ de către CNCSIS şi indexată în bazele de date EBSCOCEEOLJEL on CDe-JEL, RePEc, DOAJ și EconLit de către American Economic Association.

© 2021, Conţinutul fiecărui articol este responsabilitatea autorului.

Coperta: Mihaela Gruber

(www.fse.tibiscus.ro/anale)

COLEGIUL DE REDACŢIE

EDITORIAL BOARD


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

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 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

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

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 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 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

Lecturer Mirela TĂRĂBÎC, Ph.D -“Tibiscus” University of Timişoara, Department of Cross Curricular Teaching, 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 DE RECENZIE

REVIEW COMMITTEE


Aura Emanuela Domil – West University of Timisoara, Romania

Aura Emanuela Domil – West University of Timisoara, Romania

Avram Marioara – University of Craiova, Faculty of Economics, Romania

Cristina Mihaela Nagy – “Tibiscus” University of Timişoara, Romania

Cristina Nicolaescu – “Aurel Vlaicu” University of Arad, Romania

Daniela Haranguș – ”Aurel Vlaicu” University of Arad, Romania

Elena Doina Ghica – National College „Traian Doda”, Caransebeș

Franca Mladin – “Tibiscus” University of Timişoara, Romania

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

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

Laura Raisa Milos – West University of Timisoara, Romania

Lucian Cernușca – ”Aurel Vlaicu” University of Arad, Romania

Marius Cristian Milos – West University of Timisoara, Romania

Mihaela Simona GALEA – “Tibiscus” University of Timişoara, Romania

Silvia Laura Madincea Pașcu – “Tibiscus” University of Timişoara, Romania

Tania Petcovici – “Tibiscus” University of Timişoara, Romania

Violeta – Gianina Dragotă – “Tibiscus” University of Timişoara, Romania

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

#Author & TitlePage
1AVRAM ROXANA-LOREDANA, AVRAM COSTIN DANIEL – ECONOMIC RECOVERY MEASURES TAKEN IN US IN THE CONTEXT OF THE COVID 19 PANDEMIC 5
2BAN CLAUDIU-FLORIN – MARKETS AND MORALS 13
3COSTESCU IRINA DANIELA – TRADITIONAL OUTSOURCING MODELS TRANFORMED BY THE PANDEMIC COVID-19 19
4DUDĂ-DĂIANU DANA CODRUŢA, ABRUDAN DENISA – CORPORATIONS AND ENVIRONMENTAL ISSUES 25
5DRAGOTA VIOLETA – GIANINA, BUZILA NICOLETA, GORDEAN RAOUL SABIN – INTERNAL AUDIT IN THE ERA OF CONTINUOUS TRANSFORMATION 34
6GALEA MIHAELA SIMONA – THE ROLE OF INFORMATION SYSTEMS IN ECONOMY 38
7GHICA ELENA DOINA, BAN FLORIN – REFLECTING THE PANDEMIC STATE IN LEGAL REGULATIONS WITH A DIRECT IMPACT ON SOCIAL AND ECONOMIC LIFE 42
8GHICA ELENA DOINA, SMOCHINA CAROLINA – THE SOURCES OF BUSINESS LAW 55
9GOMOI BOGDAN COSMIN, PANTELIMON NATALIA IOANA – DISRUPTIONS OF THE COMPANIES’ PERFORMANCE-GENERATING FACTORS IN THE CONTEXT OF THE COVID-19 PANDEMIC 60
10GOMOI BOGDAN COSMIN, PANTELIMON NATALIA IOANA – STUDY ON THE TURNOVER AND PROFITABILITY INDICATORS WITHIN THE COMPANIES LISTED ON THE STOCK EXCHANGE 66
11GORDEAN RAOUL SABIN, DRAGOTA VIOLETA – GIANINA, BUZILA NICOLETA – MAKE THE CHOICE EASIER 74
12HARANGUŞ DANIELA, FEHER ANDREA – BANKS AND SYSTEMIC RISKS IN THE CONTEXT OF THE COVID-19 PANDEMIC 78
13HARANGUŞ DANIELA – RISK MANAGEMENT STRATEGIES IN THE CENTRAL COOPERATIVE BANK “CREDITCOOP” 83
14IANCU LAVINIA- OLIVIA – ROMANIAN COMPANIES DURING PANDEMIC TIMES 89
15MADINCEA PAȘCU SILVIA LAURA, PETCOVICI TANIA – SWITCHING TO ONLINE TEACHING DURING THE PANDEMIC 96
16MLADIN FRANCA, NAGY CRISTINA MIHAELA – CASE STUDY ON THE ORGANIZATION, IMPLEMENTATION AND MAINTENANCE OF INTERNAL CONTROL, INTERNAL AUDIT, AND MANAGEMENT SYSTEMS WITHIN A PUBLIC INSTITUTION 102
17NAGY CRISTINA MIHAELA, MLADIN FRANCA – CONTROL AND SUPERVISION OF INSURANCE COMPANIES 109
18NICOLAESCU CRISTINA, BÎJA MONICA SUZANA – LEGAL, ACCOUNTING AND TAX ASPECTS REGARDING FIDUCIARY CONTRACTS 115
19PETCOVICI TANIA, MADINCEA PAȘCU SILVIA LAURA – BENEFITS OF ONLINE TEACHING 127
20POPOVICI DANIELA MARIOARA, POPOVICI FLORIN, POPOVICI DUMITRU – ACCOUNTING AND TAXATION OF JOINT VENTURES 132
21POPOVICI FLORIN, POPOVICI DANIELA MARIOARA – SOME ASPECTS REGARDING THE PERFORMING OF THE AUDIT OF THE ELECTRICITY DISTRIBUTION NETWORKS IN ROMANIA 139
22SANDA CRISTINA MARIA – CONSIDERATIONS REGARDING THE MOTIVATION OF EMPLOYEES IN AN AUTOMOTIVE COMPANY 144
23TĂRĂBÎC MIRELA – THE POLITICAL AND ECONOMIC CONSEQUENCES OF THE SECOND WORLD WAR AND THE TRANSFORMATION OF THE ROMANIAN ECONOMY INTO A SOCIALIST ECONOMY (1945-1965) 151