Volumul XXIX/2024 (Volume XXIX/2024)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 2680

tibiscus anale seria stiinte economice 2007

Timişoara 2024

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)

© 2024, Conţinutul fiecărui articol este responsabilitatea autorului.

Coperta: Daniela Cădărean

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

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

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 Florentina Anica PINTEA, Ph.D – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics, 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 Silvia Laura MADINCEA PAȘCU, 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

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

Andreea WEISNER, Doctoral School of Economics, West University of Timisoara, Romania

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

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

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

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

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

Associate Professor Daniela HARANGUŞ, 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 Laura Maria JIANU, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

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 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

Associate Professor Marina Luminiţa SÂRBOVAN, 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 PAŞCU, Ph.D – “Tibiscus” University of Timişoara, Department of Cross Curricular Teaching, 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

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

#Author & TitlePage
1DRAGOTĂ GIANINA-VIOLETA, GALEA MIHAELA-SIMONA – INTERNAL AUDIT IN THE PUBLIC VS. PRIVATE SECTOR: PERSPECTIVES AND PRACTICES.9
2GALEA MIHAELA-SIMONA, DRAGOTĂ GIANINA-VIOLETA – ANALYSIS OF INFORMATION SYSTEMS IN MANAGEMENT AT THE EUROPEAN LEVEL16
3GHICA ELENA DOINA – SEVERAL LEGAL CONSIDERATIONS REGARDING AN INDIVIDUAL ENTERPRISE’S DEREGISTRATION IN THE CURRENT CONTEXT23
4GHICA ELENA DOINA – BANKRUPTCY OF A COMMERCIAL COMPANY – THE LAST STAGE OF THE INSOLVENCY PROCEDURE28
5GORDEAN RAOUL SABIN – STUDY ON CONSUMER BEHAVIOR IN ONLINE STREAMING SERVICES: A CASE STUDY OF NETFLIX34
6HARANGUȘ DANIELA – ANALYSIS OF LOANS GRANTED BY CREDIT INSTITUTIONS IN ROMANIA39
7HARANGUȘ DANIEL – ARTIFICIAL INTELLIGENCE IN CLINICAL MEDICINE: BOUNDARIES AND PERSPECTIVES45
8HARANGUȘ DANIELA, CONDEA BOGDAN-VIRGIL – ASPECTS REGARDING THE EVOLUTION OF INTEREST RATES USED BY NATIONAL BANK OF ROMANIA53
9IANCU LAVINIA OLIVIA – THE CONDOMINIUM ADMINISTRATOR59
10JIANU LAURA MARIA, BELEA SORIN – SUSTAINABLE DEVELOPMENT OF ROMANIA AFTER 17 YEARS OF EUROPEAN INTEGRATION66
11MLADIN FRANCA, NAGY CRISTINA MIHAELA – CARRYING OUT TESTS AND FORMULATING FINDINGS REGARDING THE INTERNAL AUDIT MISSION HAVING AS ITS THEME THE FINANCIAL-ACCOUNTING ACTIVITY79
12POPOVICI DANIELA MARIOARA – ACCOUNTING AND TAX ASPECTS OF INCOMES IN NON-PROFIT ORGANIZATIONS: A STUDY ON FUNDING SOURCES86
13TĂRĂBÎC MIRELA – THE LIBERAL ECONOMIC DOCTRINE AND ITS IMPORTANCE IN THE DEVELOPMENT OF INTERWAR ROMANIAN ECONOMY96
14DĂIANU DANA CODRUȚA – ASPECTS REGARDING THE EVOLUTION OF ECONOMIC RELATIONS BETWEEN ROMANIA AND CHINA103
15NAGY CRISTINA MIHAELA – CAUSES AND MODELS OF INSURANCE COMPANY’ BANKRUPTCY112
16RĂDUCAN RADU, ADAM (WEISNER) ANDREEA – TOTAL PRODUCTIVE MAINTENANCE (TPM)118
17TOROK IOSIF, ADAM (WEISNER) ANDREEA, GHICA ELENA DOINA – OFFICE SEDENTISM AND PHYSICAL ACTIVITY, IMPLICATIONS FOR EMPLOYEE HEALTH127
18ADAM (WEISNER) ANDREEA, NAGY CRISTINA MIHAELA – LIGHT POLLUTION IN CIRCULAR ECONOMY REPORTING: 2024 DIRECTIVE ANALYSIS131
19ADAM (WEISNER) ANDREEA – CIRCULAR ECONOMY REPORTING AND STOCK IMPACT – ROMANIA VS. GERMANY137