Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XVI / 2010 (Vol. XVI / 2010)

I.S.S.N. 1582 - 6333
editura eurostampa
Timişoara 2010

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)

 

COLEGIU DE REDACŢIE

EDITORIAL BOARD


Acad. Prof. dr. Ion Păun OTIMAN

Prof. dr. Adrian COJOCARIU

Prof. dr. Craciun SABAU

Prof. dr. Tibor KIS (Serbia)

Prof. dr. Marija CILEG (Serbia)

Conf. dr. Silvia MEDINSCHI

Conf. dr. Alin MUNTEANU

Conf. dr. Daniela HARANGUS

Lect. dr. Codruta DUDA-DAIANU

Lect. drd. Ofelia STANCIU

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics

tibiscus

#Author & TitlePage
1 Păun Ion OTIMAN – The Impact of Funding Resources on Agricultural Competitiveness 9
2 Adrian COJOCARIU – The Scientific Research Management within a Higher Education Institution 16
3 Viorina Maria JUDEU – Relevant Facts on 2007-2013 European Union’s Budget According to European Policies for the Implementation of General Economic Integration 20
4 Mirela MAZILU, Sabina POPESCU – Performance and Education in Romanian Tourism? 25
5 Ionica HOLBAN (ONCIOIU) – The Impacts of Revisions to International Financial Reporting Standards on Business Combinations 31
6 Ionica HOLBAN (ONCIOIU) – Instruments for Achieving the Strategy in Small and Medium Enterprises 35
7 Magdalena RADULESCU – Monetary and Fiscal Policy Should Support Aggregate Demand in the European Countries during the Crisis 39
8 Magdalena RADULESCU – International Financial Crisis and Policy Responses to This New Challenge in the Emerging Countries 47
9 Constanta ENEA – Management of Tourism Resources to Create Work Teams Focused on Results 55
10 Ciprian PAVEL, Viorel NEGRUT – Crisis Management in the Banks 59
11 Ciprian PAVEL, Viorel NEGRUT – Distribution of Investment Funds BRD Asset Management 66
12 Codruţa PAVEL, Camelia HAŢEGAN, Maria MORARU – Aspects of the Leases at BRD Sogelease 71
13 Codruţa PAVEL, Camelia HAŢEGAN, Maria MORARU – Indicator of Liquidity in Credit Institutions 75
14 Luminiţa ŞERBĂNESCU – E-Business - Code of Ethics and Security Strategy 80
15 Luminiţa ŞERBĂNESCU – E-Learning Management versus Traditional Education Management 88
16 Mihaela Cosmina PETRE, Cristina Bunea BONTAŞ – National Recent Developments Concerning Alternative Evaluation Rules 94
17 Tania PETCOVICI, Sorin D. VINTILĂ – Language Translation — A Key Ingredient in the Global Economy 101
18 Nicolae TODEA, Ionela Cornelia STANCIU, Ana-Maria Joldoş (UDREA) – Premises Involving Accounting in Environmental Protection Activities 107
19 Aurelia ŞTEFĂNESCU, Daniela Artemisa CALU, Eugeniu ŢURLEA, Florina NICOLAE – Approaches of the Role of Performance into the Public Sector Entities from Romania 114
20 Eugeniu ŢURLEA, Aurelia ŞTEFĂNESCU, Mihai PĂUNICĂ – Approaches of Plusvalue Generated By Internal Audit into the Public Sector Entities from Romania 121
21 Doruleţ GRĂDINARU, Puiu GRĂDINARU – Elements of Probabilistic Order Concerning the Capacity of a Technological Process to Make Pieces with Features within the Allowed Tolerance Limits 126
22 Doruleţ GRĂDINARU, Puiu GRĂDINARU – Using Mathematical Programming to Reduce the Interruptions in the Technological Process to the Production Lines in Intermittently Flow 134
23 Maria ENESCU, Marian ENESCU – Management Functions and Performance Management 141
24 Marian ENESCU, Maria ENESCU – Security Management - Principles Developed Procedures 146
25 Valentina Diana IGNĂTESCU – Particularities in Financing the Enterprises from the European Union 153
26 Nicoleta ISAC – The Development of Human Resources in the European Automotive Industry 159
27 Nicoleta ISAC – Perspectives for Development and Innovation in Automotive Industry 165
28 Suzana SCHNEIDER, Dorin COSMA – Financing the Public University Education in Romanian during the Economic Crisis 170
29 Anton-Florin BOŢA MOISIN, Cerasela MĂGURĂ – The Double Aspects of Finances, and Their Historical Character 174
30 Cerasela MĂGURĂ, Anton-Florin BOŢA MOISIN – The Finance of Public Institutions in Romania 180
31 Mădălina BRUTU – Analysis of the External Competitive Environment of Pitesti University 185
32 Mădălina BRUTU, Daniela Melania MIHAI – Setting Up of the Strategy Relating to the Sustainable Increase of Personal and Organizational Performances at the University of Pitesti, Using Total Performance Scorecard (TPS) Concept 190
33 Lucia PALIU-POPA – Accounting Models Specific to Intra-Community Acquisitions and Supplies of New Means of Transport 196
34 Lucia PALIU-POPA – Tax Treatment of Non-Taxable Intra-Community Commercial Transactions and of Distance Selling 203
35 Roxana Maria ISPAS, Dalia Mirela SIMION – VAT for the Purchases of Extra-Community Goods 211
36 Bogdan CĂPRARU – Romanian Banking System Facing the International Banking Crises of 2007 215
37 Daniel KYSILKA – The Economic Impact of the Great Depression on the American Mass Media. Prosperity or Decline? 221
38 Luiza Mădălina APOSTOL – Petre S. Aurelian's Vision on Customs Protectionism 225
39 Luiza Mădălina APOSTOL – Mihail Kogălniceanu’s Criticism of the Customs Convention Concluded with the Austro-Hungarian Empire 231
40 Eliza ANTONIU – Comparative Analysis of Cultural Dimension in the Management of Japan and Romania 239
41 Eliza ANTONIU – The Importance of Workforce and Succession Management to Increase the Organizations’ Competitiveness 245
42 Paul-Bogdan ZAMFIR – Reconfiguring the Spectrum of International Economic Relations under the Impact of Globalization 250
43 Cristina Aurora BUNEA-BONTAŞ, Mihaela Cosmina PETRE – Issues on Using the Discounted Cash Flows Methods for Asset Valuation 257
44 Dragoş Marian MANGIUC – New Enterprise Concepts. Employing the Semantic Web 265
45 Dragoş Marian MANGIUC – New Enterprise Concepts. Representing Organizational Memory Through ontologies 272
46 Gabriela BUŞAN, Constanţa ENEA – The Agencies of the European Union 279
47 Silvia MEDINSCHI – The Intellectual Capital and Matrix-Shaped Structure 287
48 Silvia MEDINSCHI – Learning Capability and Business Performance 294
49 Liana SON, Graţiela Georgiana CARICA – Challenges and Options for Europe within the Framework of Europe 2020 – the New Lisbon Strategy 300
50 Liana SON, Graţiela Georgiana CARICA – Strategies for Education and Training within the Framework of Europe 2020 Agenda 306
51 Irina-Elena CHIRTOC, Claudia Mungiu PUPĂZAN – Labor Productivity - Efficiency Factor of Labor Use and Economic Growth 313
52 Constantin CĂRUNTU, Mihaela Loredana LĂPĂDUŞI – Strategy of Credit Risk Management in International Businesses 318
53 Mihaela GÂDOIU, Emilia CLIPICI – The Advantages of Cash Flow as a Company Analysis and Evaluation Indicator 326
54 Emilia CLIPICI, Mihaela GÂDOIU – Company Performance Evaluation– General Information 331
55 Loredana CIURLĂU – Control of Bank Customers Creditworthiness Analysis Phase 335
56 Dorina NIŢĂ, Imola DRIGĂ – EU’s Involvement in Reducing Greenhouse Gas Emissions Generated by the Use of Coal 339
57 Alina HAGIU – The Influence of Transnational Corporations on Labor Force Migration in Romania and in the European Union in the Context of the Global Crisis 344
58 Radu RĂDUCAN, Ramona RĂDUCAN – Diagnostic Analysis of Alcatel-Lucent Ltd Performances 352
59 Radu RĂDUCAN, Ramona RĂDUCAN – Human Resources Motivation and Managerial Performances Inside Alcatel-Lucent Ltd 362
60 Simona Cristina COSTEA – An Analysis of the General Economic State of Technical-Material Resources in Agriculture in the Context of Sustainable Development 373
61 Simona Cristina COSTEA – Comparative Study of Agricultural Exploitations in the EU and in Romania 377
62 Valentin Florentin DUMITRU, Elena Mariana GLĂVAN, Madalina DUMITRU, Nicolae GLĂVAN – The Impact of Information Technologies on the Performance of the Financial-Accounting Department of the Company 381
63 Mihaela DUMITRANA, Gabriel RADU, Valentin Florentin DUMITRU, Gabriel JINGA – The Use of the Accounting Information in Decision Making in the Hospitality Business 389
64 Sebastian ENE, Mihaela IONECI – The Impact of the Financial Crisis on the Romanian Capital Market 396
65 Carmen Gabriela SECARĂ – The Role of Entrepreneur in the Success of a Business 402
66 Adina MARTIN – The Efficiency of Management of Structural and Cohesion Funds in the EU Countries 407
67 Ionela Claudia DINA, Gheorghe HOLT – The Utility of Reducing Production Costs in the Coal Mining Industry 414
68 Corina Maria DUCU, Tasica-Daniela ENACHE, Petre ŞTEFAN – Managerial Accounting Vs Financial Accounting in the Knowledge Society 418
69 Corina Şerban (BOICEANU) – The Role of Internal Audit in the Budget System Reform 422
70 Corina Şerban (BOICEANU) – An Analysis of the Stabilization Effects of Social Spending 428
71 Cristina Ofelia STANCIU, Adrian COJOCARIU – Where Decision Support Systems and Machine Learning Technologies Meet 434
72 Marinela LAZARICA – Open-Source Tools for Development of Internet-Based Database Applications 439
73 Monica PĂTRUŢESCU, Dalia SIMION – The Regulation and the Managerial Design of the Activity through the Accountancy Informational System 446
74 Dalia SIMION, Monica PĂTRUŢESCU, Roxana ISPAS – Correlation between an Enterprise’s Financial Performance and Its Politics of Social Responsibility 451
75 Mihaela Simona MĂRĂCINE – The Influence of Terrorism and Drug Consumption on Global Economy 456
76 Mariana Claudia MUNGIU-PUPĂZA, Irina Elena CHIRTOC – Structural Changes of Economic Activity. The Structural Evolution of Romania during 1990 – 2008 464
77 Marina Luminiţa SÂRBOVAN – The Crisis Cost as a Production Factor 471
78 Alina HAGIU – The Extension of Occupational Mobility and the Competence Development 476
79 Olivia Anne-Marie SAIERLI – The Statistical Modeling of the Evolution of Civil Employment, By Activity of the Romanian Economy Using the Markov Chain Method 482
80 Olivia SAIERLI, Ramona VASILESCU, Liana PATER – The Statistical Analysis of the Consumer Attitudes toward the Hospitality Services of Abroad 488
81 Victoria-Mihaela BRÎNZEA, Olimpia OANCEA, Marinela TANASCOVICI – The Consumers and the Corporate Social Responsibilities 493
82 Olimpia OANCEA, Amalia PANDELICĂ – Integrated Marketing Communication and Its Role in Increasing the Efficiency of the Approaches in Communication 500
83 Marinela TANASCOVICI, Victoria-Mihaela BRÎNZEA – Inflation Targeting and the Leu Exchange Rate and the Interest Rates Implications on Economic Activity 505
84 Lucia NEGRUT, Andra MICULESCU – Aspects of Sustainable Economic Development in the EU 510
85 Andra MICULESCU, Lucia NEGRUT – EU Strategy on Sustainable Development 518
86 Cecilia Elena VADUVA – Competition and Competition Policy in the European Union 523
87 Maria VADUVA – Effective Integration and Economic Development 526
88 Maria Mirabela FLOREA IANC, Zaharică FLOREA IANC – Global Poverty and the Challenges of Sustainable Development 529
89 Maria Mirabela FLOREA IANC – Insurances – Development Tool in the Agricultural Field 532
90 Ozana Alexandra STRǍUŢ, Manuela Florentina STĂICUŢ – The Importance of Cross-Cultural Business Training 535
91 Tomiţă VASILE, Dragoş STUPARU, Cora-Ionela DĂNIASĂ – The Relative Risk Weighting Process 540
92 Sorin D. VINTILĂ, Tania PETCOVICI – Education and Public Relations. The Involvement of Companies in Education 545
93 Sorin SUCIU, Dalia PETCU, Vasile GHERHES – Emotional Intelligence and Leadership 549
94 Dana Simona DRAGOŞ, Sorina Ioana COROIU – Understanding the Audit Risks and Detecting Those Who Arise from Current Economic Conditions 555
95 Gheorghe Claudiu FEIES – Accounting Policies and Options in the Research of the Capitals 560
96 Daniela Artemisa CALU, Raluca Gina GUŞE, Lavinia OLIMID, Viorel AVRAM – Substance and Form in Romanian Accounting Regulation 564
97 Nicoleta BUZILĂ, Gianina Violeta DRAGOTĂ – The Implications of Crisis on the Global Retail 572
98 Marina Luminiţa SÂRBOVAN – Current Dynamics of Romanian Convergence 577
99 Franca STANCU – Contents of Explanatory Notes to the Annual Financial Statements of Legal Persons without Patrimonial Purpose 581
100 Ion PEREŞ, Franca STANCU – Intra-Community Acquisitions in Romania's Adhesion to European Union 587
101 Alina LAZOC – Implications of Multimedia Convergence on Contemporary Consumer Behavior 593
102 Viorel TRIF, Cristina Mihaela NAGY – Accounting and Tax Depreciation in Romania after EU Adhesion 598
103 Cristina Mihaela NAGY, Viorel TRIF – Particularities of the Financial Statements at Insurance Companies 602
104 Ilie BĂVIŢĂ, Mădălina DUMITRU, Ileana Cosmina PITULICE, Cristina Lidia MANEA – Cost Computation for the Agricultural Products of Livestock Farms 607
105 Camelia Iuliana LUNGU, Chiraţa CARAIANI, Cornelia DASCĂLU, Daniela N. SAHLIAN – Concepts and Policies of Social and Environmental Standards and Corporate Reporting Practice 614
106 Rodica GHERGHINA, Mirela-Anca POSTOLE, Ioana DUCA, Florin VĂDUVA – Public Debt Management – Public Policy Component 622
107 Mirela-Anca POSTOLE, Rodica GHERGHINA, Ioana DUCA, Irina ZGREABAN – Compared Experiences Regarding Public Debt Management 628
108 Dragoş STUPARU, Tomiţă VASILE, Cora-Ionela DĂNIASĂ – Probability Distributions in Cost Risk Analysis 634
109 Manuela Florentina GORDEAN, Ozana Alexandra HAREA – Direct Response Advertising – a Modern Method of Promotion 637
110 Lavinia IANCU – Composition with Creditors, Support for the Romanian Companies during the Economic Crisis Period 641
111 Ljubica KOMAZEC, Dragana SECEROV – The Principle of Ecology – the Conditions for Growth of Responsible and Sustainable Economy 646
112 Raoul Sabin GORDEAN, Mihaela DOGAN – Higher Education Services. Study Regarding the Options of XII Graders 653
113 Casian BUTACI – The New European Prudential Supervisory System of Insurance „Solvency II” 662
114 Casian BUTACI – Solvency II: Methodological Aspects of Using Value-at-Risk for Insurance 668
115 Adela-Suzana COLŢA – Negative Brainstorming and Team Management 673
116 Ramona Florina POPESCU – ICTs and the Development of E-Commerce Instruments 679
117 Irina BILAN – Models of Public Debt Sustainability Assessment and Their Utility 685
118 Cătălina GORGAN, Vasile GORGAN – An Evolutionary Approach of Internet Financial Reporting 693
119 Maria Felicia CHIRCULESCU, Gabriela DOBROTĂ, Eugenia Ramona NANDRA – Financial Instruments Used By European Union in Order to Reduce Development Imbalances between Romania and Other Member States 699
120 Alin Emanuel ARTENE, Crăciun SABĂU, Aura Emanuela DOMIL, Lucian SABĂU – Company Financial Statements and Comparment between U.S. GAPP and IFRS 705
121 Artene Alin EMANUEL, Aura Emanuela DOMIL, Irina COSTESCU – The Importance of SME’s in the Context of Internalization 711
122 Maria VASILESCU – Financial Regulation after the Crisis 716
123 Aura Emanuela DOMIL, Alin Emanuel ARTENE, Ion PEREŞ, Cristian PEREŞ – Capturing Environmental Costs by Using Activity Based Costing Method 719
124 Aura Emanuela DOMIL, Alin Emanuel ARTENE, Iulia PARA – General Overview on the Environmental Reporting 726
125 Cristina Ionela MICU, Loredana TUŢĂ, Daniela MIHAI – The Analyses of Sustainable Development Ratios 731
126 Constantin DRĂGHICI, Ionela Cristina MICU, Daniela MIHAI – The Impact of Climate Change on Sustainable Tourism Development 737
127 Mihaela-Iuliana PĂTRAŞC – Fiscal Policy and Its Impact on Economic Growth 743
128 Mihaela-Iuliana PĂTRAŞC – International Funding and Lending 746
129 Gianina Violeta DRAGOTĂ, Nicoleta BUZILĂ – The Implications of Economic and Financial Crisis on Global Economy 749
130 Elena JIANU – Supply Chain Alignment- European Style 754
131 Florin NEACŞA, Ion ANGHEL, Constantin POPA, Aurel TROFIN – The Modeling of Fire Effects on the Environment 758
132 Camelia LUNGU – University Quality Management Framework 766
133 Constantin NEGRUŢ, Ramona-Violeta VASILESCU – Street Publicity for Hospitality on Timişoara’s Avenues 771
134 Adela-Suzana COLŢA – The Importance of Non-Verbal Communication in Business 776
135 Maria Felicia CHIRCULESCU, Gabriela DOBROTĂ, Vasile Nicolae POPEANGĂ, Alina Georgiana HOLT – Direct Taxation Impact on Legal Structures of Active Firms in Romania 781
136 Gheorghe CRIŞAN – The Participation of Business Environment in the Community Sustainable Development 786
137 Gheorghe CRIŞAN, Lia Ioana CRIŞAN – Sustainable Development and the Need for Planning 792
138 Mihaela DOGAN, Raoul Sabin GORDEAN – Bio Products Market – Green Light in Retail 797
139 Irina COSTESCU, Dan DURAN, Lavinia IANCU – Opportunities and Difficulties of Romanian SMEs 802
140 Marius-Nicolae MICULESCU – “Particulars of Economy Entities Accounting in the Field of Tourism” 810
141 Vlad FLOREA – Management, Ethics and Communication in Business 818
142 Daniela HARANGUS, Raluca Simona VOICA – Credit Risk - Basel II Rules and Standardized Approaches 823
143 Dana-Codruta DUDA-DAIANU, Daniela HARANGUS – Aspects Regarding the Evolution of Romanian Trade 828
144 Elena Doina LEPADAT – Reorganization of Commercial Companies in the Context of European Integration 834
145 Carolina SMOCHINA – The Impact of EU Primary Law on the Development of European Environmental Policy 838
146 Dalia PETCU, Vasile GHERHES, Sorin SUCIU – Corporate Social Responsibility – a Conceptual Approach 844
147 Daniela HARANGUS, Dana-Codruta DUDA-DAIANU – The Impact of Globalization on the Increase of Competitiveness of Central and Eastern European Countries. The Romanian Case 849
148 Lucian LUCA – The Use of the CMS Applications in the Electronic Commerce 857
149 Alina Oana ZAMOŞTEANU – Organizational Diagnosis Assessment and Intervention 862
150 Alin Daniel MUNTEANU – E-Commerce in a Digital Economy 868
151 Alin Daniel MUNTEANU – E-Business – Security and Speed 873
152 Liana PATER, Olivia SAIERLI – Practical Models for Repayment of Consumer Credit. Critical Analysis 877
153 Alina Oana ZAMOŞTEANU – Diagnostic Analysis in a Penitentiary Institution 883
154 Corina MICULESCU – Importance of Information System of Costs on Decision Making an Enterprise 889
155 Marian POPESCU, Emilia POPESCU – A Human Resource ontology for Recruitment 896
156 Constantin DRAGHICI, Elena Daniela POPESCU – Production Management and Market Constraints 901
157 Mircea BOTA – European Marketing Legislation on Agro-Food Products 906
158 Mircea BOTA – Study on Marketing Contribution to EU Integration of Agro-Food Romanian Businesses 911
159 Adina HORABLAGA, N.M. HORABLAGA, Alina CALUSERU – Implementing Eco-Label Scheme to Products, Services in Romania 916
160 Adina HORABLAGA, N.M. HORABLAGA, Alina CALUSERU – Waste Management of Electrical and Electronic Equipment in the Timis County 921
161 Nicoleta MATEOC-SÎRB, Iosif Ionel TOMA, Gheorghe Sebastian SÂRB, Aurora VENIG, Diana BLAGA, Gheorghe Csaba TOTH – Involving Local Public Administration in Rural Community Development 926
162 Nicoleta MATEOC-SÎRB, Iosif Ionel TOMA, Camelia MĂNESCU, Elena PEŢ, Teodor MATEOC – Education and Health: Main Factors of Rural Communities’ Development 931
163 Lucian LUCA – Information Technology Impact on Decision Process 935
164 Mirela Ionela ACELEANU, Doina IACOB, Angela-Eliza MICU – Education and Creativity - Training Requirements in the Knowledge Society 941
165 Doina IACOB, Mirela Ionela ACELEANU, Angela-Eliza MICU – The Impact of the Fiscal Policy (Concerning the Dimensions of Taxation) on the Romanian Economy and Society After 1989 949
166 Ilinca-Valentina STOICA – Integrated Rural Development – the Concept, Current Features and Methods of Implementation 957
167 Georgiana Lavinia TĂNĂSOIU – Peculiarities Management System of Firm Trade 963
168 Georgiana Lavinia TĂNĂSOIU – Current Retail Market of Romanian. Insights to Improve of Management Trade Companies 968
169 Costin Daniel AVRAM, Veronel AVRAM, Marioara AVRAM – The impact of the European integration process on the banking systems of the countries of Central and Eastern Europe 976