Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XVII / 2011 (Vol. XVII / 2011)

I.S.S.N. 1582 - 6333
editura eurostampa
Timişoara 2011

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)

 

REFERENŢI ŞTIINŢIFICI

SCIENTIFIC COMITEE

Acad. Prof. dr. Ion Păun OTIMAN

Prof. dr. Adrian COJOCARIU

Prof. dr. Crăciun SABĂU

Prof. dr. Tibor KIS (Serbia)

Prof. dr. Marija CILEG (Serbia)

Conf. dr. Silvia MEDINSCHI

Conf. dr. Alin MUNTEANU

Conf. dr. Daniela HARANGUŞ

Lect. dr. Ofelia STANCIU

Asist. drd. Raoul GORDEAN

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics

tibiscus

#Author & TitlePage
1 Păun Ion OTIMAN – Rural development and agriculture: opportunities to attenuate the economic and financial crisis and to resume economic growth 11
2 Adrian COJOCARIU, Cristina Ofelia STANCIU – The intelligent business intelligence solutions 35
3 Florica ŞTEFĂNESCU, Delia BEKESI, Lioara COTURBAS – Woman’s economical status in contemporary society 42
4 Veronica Adriana POPESCU, Cristina Raluca POPESCU, Gheorghe N. POPESCU – Challenges in the private banking industry uncertainty, worse than tough financial rules 51
5 Cristina Raluca POPESCU, Veronica Adriana POPESCU, Gheorghe N. POPESCU – The management of environmental risks or learning how to conserve the natural capital 59
6 Ionica HOLBAN (ONCIOIU) – Competition policy vs. entrepreneurship 64
7 Nicolae ECOBICI – Basis for the decision to remove from the records of taxable persons registered for VAT in Romania since 2011 68
8 Carmen BUCUR, Sorin BUCUR – Sustainability of economy versus inflation - an analysis of the crisis period in Romania 74
9 Magdalena RĂDULESCU – The fraud in electronic payments and measures to fight against it 79
10 Magdalena RADULESCU – TNC’s plans regarding FDI during 2009-2011. Investment policy measures 87
11 Adina MARTIN – The enterprise investment decisions under the influence of tax facilities 95
12 Emilia PASCU, Oana Maria REZEANU – The counterfeiting magnitude -- a quantifying model 103
13 Paul-Bogdan ZAMFIR – Trade policy-essential object of the economic and legal framework of international relations 109
14 Elena PĂDUREAN, Emilia CÂMPEANU, Ionel LEONIDA – Evaluation of the fiscal policy transmission mechanism in the current economic and financial conditions 114
15 Emilia CÂMPEANU – Investigation of the major issues within the Romanian fiscal and budgetary policies 121
16 Radu RĂDUCAN, Ramona RĂDUCAN – Diagnostic analysis of human resources – case study in S.C. Drill Well S.A. Craiova 132
17 Bogdan CĂPRARU – Romania in the context of international banking. An historical approach 142
18 Ramona RĂDUCAN, Radu RĂDUCAN – Features of non-banking financial services consumption – pledging 149
19 Alina Oana ZAMOȘTEANU, Daniel MURANYI, Paolo DIANA, Sid ABDELLAOUI, Mihaela TOMIȚĂ – European training partnership for an inclusive society 157
20 Emilia UNGUREANU, Felix-Constantin BURCEA, Daniela PÎRVU – The analysis of interest rate and exchange rate influence’s on stock market. Medium run evidence from Romania 163
21 Oana Mihaela ORHEIAN – A new business-mediation. Advantages and disadvantages of mediation and negotiation 171
22 Ada-Iuliana POPESCU – Making eco-labeling work in the European Union 179
23 Costinela-Luminiţa DEFTA – E-banking risks and security issues 186
24 Costinela-Luminiţa DEFTA – E-business security aspects 190
25 Dana-Codruţa DUDA DAIANU, Daniela HARANGUS – Comparative analysis of methods for determining the happiness degree of nations 196
26 Aurelia ŞTEFĂNESCU, Eugeniu ŢURLEA, Daniela Artemisa CALU, Mihaela MOCANU, Florina NICOLAE – Approaches on the costs into the public sector entities 203
27 Ozana Alexandra STRǍUŢ – Doing business in Romania – Romanian business etiquette 211
28 Sorin BRICIU, Sorinel CĂPUŞNEANU, Cristian-Marian BARBU – The analysis of the impact of the ABC method on traditional management accounting systems in Romania 218
29 Ana-Maria BERCU – Reforming the public services through public-private partnership. The Romanian case 225
30 Daniel KYSILKA, Silvia MEDINSCHI – Managing the quality components of higher education services 232
31 Daniel KYSILKA, Silvia MEDINSCHI – Total quality management in higher education services basic principles 240
32 Ramona-Violeta VASILESCU, Olivia Anne-Marie VALE (SAIERLI) – Statistical analysis of hospitality services in Romania using the rank-ordering method. Case Study “Casa Ecologica” guesthouse 247
33 Claudia BOBÂLCĂ, Oana CIOBANU – Developing a model of customer satisfaction 252
34 Oana CIOBANU, Claudia BOBÂLCĂ – Importance of credibility’s factors an analysis on a particular category of web sites 260
35 Gica Gherghina CULIŢĂ, Silviu Petrişor NICULCEA, Cristina BUNEA-BONTAŞ – Doing business in the European Union 268
36 Viorica STAN, Gabriela SANDU – Pricing and equilibrium conditions for the market of production factors in the perfect competition 274
37 Nicoleta ISAC, Crenguta TOMESCU – Evolution and impact of imports/exports of cars in EU 277
38 Nicoleta ISAC, Crenguta TOMESCU – Important standard ISO 16949 quality management applied in automobile industry 282
39 Luminiţa ŞERBĂNESCU – Business intelligence applications for human resource outsourcing 287
40 Luminiţa ŞERBĂNESCU – Training of employees - a component part of the human resource management 293
41 Gabriela SANDU – Performance concept and its importance for users of the information contained in annual financial statements 299
42 Gabriela SANDU, Viorica STAN – Accounting system in terms of inflation 302
43 Cristina BÂLDAN, Tiberiu AVRĂMESCU – Diagnostic analysis of Romanian rural space in order to classify rural areas by the degree of inequity in South Muntenia region-territory equipment criteria 306
44 Adela Suzana COLŢA, Silvia MEDINSCHI – The negative impact of the global crisis upon teamwork 313
45 Cristina Ofelia STANCIU, Adrian COJOCARIU, Ljubica KAZI – XML technologies in collaboration with Machine Learning algorithms for business decisions 317
46 Angela ROMAN – Particularities of the Romanian business environment and the impact on small and medium-sized enterprises 324
47 Loredana Ionela VĂDUVA, Cristina MIHĂESCU – Job satisfaction – an emotional state which leads to personal development and, consequently, to company development 332
48 Mariana MIHĂILESCU, Marinela LĂZĂRICĂ – The process of Romania’s accession to the Schengen space. The Schengen information system 335
49 Petronela-Sonia NEDEA – The transboundary impact generated by works of improving the navigation conditions on the Romanian-Bulgarian common sector of the Danube 343
50 Petronela-Sonia NEDEA, Mădălina ANDREI, Iuliana POP – Diversity of cultural tourism in Turkey 349
51 Camelia Mădălina ORAC, Viorina Maria JUDEU – Methods for assessing the impact of structural instruments on the sustainable development 358
52 Andreea BĂLTĂREŢU – Methods and indicators for measuring the impact of tourism on protected natural areas 366
53 Tiberiu Cristian AVRĂMESCU, Cristina Florentina BÂLDAN – Some considerations on the government involvement in tourism development through fiscal and monetary measures 372
54 Nicoleta BUZILĂ, Gianina Violeta DRAGOTĂ, Ciprian PAVEL, Codruţa Daniela PAVEL – The impact of the economic crisis on European retail 380
55 Laura-Ramona RĂDUCAN – The independence of the local public finance 384
56 Oana Maria REZEANU, Emilia PASCU – The tourist services quality concept 392
57 Laura-Ramona RĂDUCAN – The financing of local communities in some European states 398
58 Ciprian APOSTOL – Analysis of the dynamic financial balance 406
59 Daniela HARANGUS, Dana-Codruta DUDA-DAIANU – Aspects regarding the influence of economic crise on Romanian financial system 410
60 Daniela HARANGUŞ – Challenges for Romanian monetary policy 416
61 Silvia MEDINSCHI, Daniel KYSILKA – The impact of the leader’s image on business efficiency 421
62 Silvia MEDINSCHI, Daniel KYSILKA – Learn to be a leader 427
63 Silvia MEDINSCHI, Adela-Suzana COLȚA – Continuous training – a necesity for good organizational performance 432
64 Loredana Ionela VĂDUVA, Irina MELINTE – Employee performance management appraisal and its relevance within organizations 438
65 Simona Cristina COSTEA – Usage characteristics of farmland in agricultural exploitations 441
66 Ileana Cosmina PITULICE, Mădălina DUMITRU – The European Common agricultural policy reform: challenges for Romania 445
67 Oana Nicoleta BUCUR, Loredana-Ioana PRIBAC – European market crisis control. Steps exit by 2020 452
68 Lucian Ioan SABĂU, Crăciun SABĂU, Alin Emanuel ARTENE – Qualitative characteristics and utility of the information contained in financial statements in making decisions 456
69 Aura Emanuela DOMIL, Alin Emanuel ARTENE, Adela Suzana COLŢA, Lucian Ioan SABĂU – The importance of SME’s in Romania, in the context of the global crisis 460
70 Aura Emanuela DOMIL, Alin Emanuel ARTENE, Dan Aurelian ŞTIRBU – Short-term financial planning for small and medium sized enterprises 464
71 Loredana Ioana PRIBAC, Oana Nicoleta BUCUR – Issues of mutual funds in Romania 469
72 Franca DUMITRU – Financial and accounting management in public cultural institutions 474
73 Franca DUMITRU, Maria MORARU – Treasury management - scope of financial management 481
74 Maria MORARU, Franca DUMITRU, Dan Aurelian ŞTIRBU – The financing of public cultural institutions in Romania and some European countries 487
75 Cristina BUNEA-BONTAŞ, Mihaela Cosmina PETRE, Oana Grazia PETROIANU – Consensual and controversial issues on IFRS for SMEs 495
76 Cristina Mihaela NAGY, Viorel TRIF – Accounting policies on treasury and financing picture 502
77 Viorel TRIF, Cristina Mihaela NAGY – The social role of the accounting expertise: comparative aspects regarding the accounting expertise and control activities 506
78 Alina Teodora CIUHUREANU, Nicolae BALTEŞ – Reflections on the management of the financial-accounting activity in the context of information society and change 512
79 Alina Teodora CIUHUREANU, Nicolae BALTEŞ – Aspects regarding the budgeting process within public institution 520
80 Maria ISAC, Limbău Maria CLAUDIA, Bogdan COTLEŢ, Dumitru COTLEŢ – The informational potential of financial accounting and its users 528
81 Cristina Mihaela NAGY – Crisis efects upon the insurance industry 533
82 Cristina Mihaela NAGY, Marina UHER, Bogdan COTLEŢ – Changes of capital in insurance companies according to the rules of the European Union 539
83 Sorin VINTILA, Mona VINTILĂ, Tania PETCOVICI – Academic strategies of creating specialists qualified in early education 545
84 Marina UHER, Cristina NAGY, Bogdan COTLEŢ – Tax and accounting procedures in the merger of insurance companies 550
85 Marina UHER, Bogdan COTLEŢ, Dumitru COTLEŢ – Specific aspects in the accounting of restructuring European companies 556
86 Raoul GORDEAN, Mihaela DOGAN, Ciprian PAVEL – Promotional means of neutralizing the impact of the academic crisis 562
87 Florin Ioan SCORŢESCU, Gheorghe SCORŢESCU – The consolidation’s journal elaboration for the proportionally integration case 565
88 Florin Ioan SCORŢESCU, Gheorghe SCORŢESCU – The using of consolidation journal at the global integration method 570
89 Dorel MATES, Gheorghe Claudiu FEIES, Nicolae VIRAG – The role of the finance-accountant system within the operators’ management process of community services of public utilities 575
90 Mihaela Simona DOGAN, Nicoleta BUZILĂ, Raoul Sabin GORDEAN – The role of promotions on the retail market 583
91 Alina VOICULET, Nicoleta BELU, Denisa PARPANDEL – XXI century - a century of big corporations 589
92 Florin OPREA, Elena CIGU – Financial management of local governments in Romania – problems and possible solutions 593
93 Bogdan FÎRȚESCU – Financial system stability during crises 601
94 Mihaela-Iuliana PĂTRAŞC – The financial and the lack of financial balance 609
95 Gianina CIORASTEANU, Gica CULITA – A program that support the Romanian products an important factor to stimulate consumption of national products 612
96 Alin Daniel MUNTEANU – Influences of electronic commerce in the new information society 616
97 Mădălina DUMITRU, Mihaela DUMITRANA, Gabriel RADU, Gabriel JINGA, Valentin DUMITRU – Empirical study on the human resources management control: the case of public sector 621
98 Annee-Marie GRECEA – The legislative reform on corporate governance 630
99 Daniela MARDIROS, Roxana DICU – Human capital performance ratios in an emergent economy. The case of top telecommunications firms in Romania 635
100 Ciprian PAVEL, Violeta Gianina DRAGOTĂ, Mihaela DOGAN – Ethics and its role in marketing decisions 643
101 Claudia PĂŞCOI, Vasiliana DAFINESCU – The diagnosis of financial statements importance in estimating the value of the company 647
102 Mihaela Cosmina PETRE, Cristina BUNEA-BONTAŞ, Grazia Oana PETROIANU – Evaluation of capital instruments granted within share based payment transactions 651
103 Marcela BENGESCU, Lucian-Cătălin BENGESCU – Legal, fiscal and accounting peculiarities regarding the authorized capital increase 658
104 Roxana DICU, Maria GROSU – Optimizing human capital – between the motivation of the employees and the performance required by the corporate responsibility 664
105 Anca Liliana BUJOR – Flexible career under conditions of the society based on knowledge 671
106 Ionel Eduard IONESCU – Models of portofolio management. Markowitz model vs CAPM model 677
107 Nataliţa Maria SPERDEA – Some problems of meat and meat products’ distribution and marketing 683
108 Constantin Cristian OPREA – The evaluation of the primary financial securities on the capital market 692
109 Manoela POPESCU, Cecilia Luminita CRENICEAN – Development and effective use of human capital - essential condition for business development in the global crisis conditions 698
110 Elena Doina LEPADAT – General aspects regarding the bank insolvency in international trade law 702
111 Carolina SMOCHINA, Tatiana CERNEI – The role of the principle of the rule of law in the case law of the court of justice of the European Union from the perspective of human rights 706
112 Manoela POPESCU, Cecilia Luminita CRENICEAN – CSR (Corporate Social Responsibility) and business development, in the global crisis 714
113 Nicoleta Magdalena IACOB (CIOBANU) – The impact of distributed databases in business development 718
114 Cătălina GORGAN – Financial reporting changes in the context of the international accounting convergence 722
115 Camelia Iuliana LUNGU – Environmental sustainability indicators: a reporting tool of corporate responsibility 730
116 Nicoleta Magdalena IACOB (CIOBANU) – The distributed transaction management in the modern economy 739
117 Camelia Iuliana LUNGU, Daniela Nicoleta SAHLIAN, Maria Violeta CIMPOERU – Debates on social and environmental risks. approaches in financial institutions 745
118 Cătălina GORGAN, Vasile GORGAN, Valentin Florentin DUMITRU, Flavius Andrei GUINEA – Adopting the international financial reporting standards at European level: difficulties and consequences 753
119 Vasiliana DAFINESCU, Claudia PĂŞCOI, Georgică Alin MIRCEA-DAFINESCU – Accounts manipulation 761
120 Mihaela DINCĂ – Harmonizing the accounting and taxation systems in Romania 766
121 Mihaela BÎRSAN, Ştefăniţă ŞUŞU, Alina Irina BALAN – Economic knowledge and innovation in tourism entrepreneurship 771
122 Mihaela BÎRSAN, Alina BALAN, Ştefăniţă ŞUŞU – Econimic and financial analysis – determinant of behavior in organizations 778
123 Grazia Oana PETROIANU, Cristina BUNEA-BONTAŞ, Mihaela Cosmina PETRE – The use of accounting information to adopt managerial decisions 786
124 Corina ŞERBAN (BOICEANU), Franca DUMITRU – Public audit in Romania and United Kingdom 792
125 Diana Elena CODREANU, Denisa PARPANDEL, Ionela POPA – Architecture On-Line Analytical Processing 798
126 Manuela Florentina GORDEAN – Advertising – regarded as a means of market penetration 803
127 Cristina SANDU – An actual major objective: the necessity of permanent increase of competitiveness of worldwide wine 806
128 Camelia MARIN, Isabella SIMA, Elena NISIPEANU – Economic integration, a dynamic and contradictory process 810
129 Adina HORABLAGA, Nicolae Marinel HORABLAGA – Improving environmental performance through implementation of community environmental management and audit scheme (EMAS) in companies 819
130 Adina HORABLAGA, Nicolae Marinel HORABLAGA – Strategies of improving the air quality in the context of sustainable development in Timisoara municipality 824
131 Gina Raluca GUŞE, Adriana CALU, Daniela Artemisa CALU, Viorel AVRAM – The effect of conservatism and precautionary principles on the reporting practices of economic entities 829
132 Loredana CIURLĂU – Particularities regarding the influence of the budgetary procedure over the management control 837
133 Liliana-Victoria GHERMAN – The development of the business in the market economy 843
134 Cristina-Ionela FĂDUR, Daniela CIOTINĂ – The accounting of intangible capital 848
135 Mariana MIHĂILESCU, Gianina CIORĂȘTEANU – BRIC - global governance redefinition 853
136 Marian ŢAICU – Considerations regarding the improvement of cost calculation in the bakery industry using UVA method 860
137 Dina Maria LUŢ, Monica OGÂRLACI – Evolution of approaches in organizational management. Changing organizational paradigm 867
138 Gheorghe CRISAN, Lia Ioana CRISAN – European funds - a solution or a chimera of regional development 874
139 Maria-Daniela BONDOC, Ramona-Florina POPESCU – Considerations upon eco-efficiency measurement and reporting 881
140 Mioara BORZA – The eco-economic assessment of entrepreneurial strategies for sustainable waste management 886
141 Dragoş MANGIUC – EBXML - towards a global electronic market 893
142 Dragoş MANGIUC – Power to change – how XML reshaped modern computing 901
143 Blidişel Rodica GABRIELA – Accounting information and electronic public sector reporting 909
144 Ioneci MIHAELA, Ene SEBASTIAN – Brief statistics of the Nobel Prize winners for economics 915
145 Lucia PALIU-POPA – Intra-community acquisitions versus imports 920
146 Mariana Claudia MUNGIU-PUPĂZAN – Structural changes in Romanian economy over the achievement of a functional market economy 926
147 Gina Raluca GUŞE, Cornelia DASCĂLU, Chiraţa CARAIANI, Camelia Iuliana LUNGU – New approaches to costing models in Romania: the recognition of externalities 934
148 Cecilia Elena VĂDUVA – Economic growth and international economic relations of Romania 943
149 Mariana Claudia MUNGIU-PUPĂZAN – Deindustrialization and industrial conversion – a framework for restructuring in real economy 947
150 Maria VĂDUVA – Competitiveness and its advantage 952
151 Maria Violeta CIMPOERU, Maria RADU – Study regarding the traditional budgeting versus sustainable performance budgeting 957
152 Dan SERGHIE – Practices and structures of an inter-organizational collaboration 965
153 Elena Mihaela BOTEA, Daniela Nicoleta SAHLIAN, Georgiana Oana STANILA – Stress tests in the insurance field – conceptual or implementing difficulties 973
154 Liana SON, Graţiela Georgiana CARICA – An impact analysis of active and passive labor market policies within the European Union 980
155 Amalia-Luisa PUPĂZĂ (C. MITRULESCU-PĂIŞEANU), Marius-Horea HERBEI – Financial performance in the public health system from Romania 987
156 Bogdan Gabriel VASILCIUC, Florin VĂDUVA, Nicolae MERCIOIU – Collaborative processes. Decision making. Growth in business performance 995
157 Gianina Violeta DRAGOTĂ, Nicoleta BUZILĂ, Raoul Sabin GORDEAN, Codruţa Daniela PAVEL – Global and regional trends on development factoring 1001
158 Mihai GABRIEL – Computer applications used in electronic governance 1005
159 Aurelian Ionut CEAUŞESCU – The comparative analysis of development disparities in the regions 1010
160 Emilian M. DOBRESCU, Diana-Mihaela POCIOVĂLIŞTEANU – On the slide of public deficiency and financial settlements 1018
161 Liana BADEA, Diana-Mihaela POCIOVĂLIŞTEANU – Prosperity and education - an indissoluble connection? 1027
162 Alin Daniel MUNTEANU – E-business in the context of the new economy 1035
163 Mihaela GADOIU – Modern instruments for financial performance monitoring 1039
164 Amalia-Luisa PUPĂZĂ (C. MITRULESCU-PĂIŞEANU), Marius-Horea HERBEI – The evaluation of financial performance in the public health system general information 1044
165 Carmen Mariana CODREANU – Can small and medium enterprises win the battle for innovation? 1050
166 Dacian Sorin DUDAŞ – Unilateral legislative measures and methods for avoiding the international double taxation 1053
167 Bogdan Gabriel VASILCIUC, Nicolae MERCIOIU, Florin MARTIN – A new way of interacting with business data by using the collaborative platforms 1060
168 Maria VASILESCU – The evolution of financial crises: a historical perspective 1067
169 Camelia MARIN, Isabella SIMA – Regional sustainable development South-West Oltenia 1073
170 Ioana-Adriana MURARIU – Modern approaches regarding transnational corporations activities in the current economic context 1079
171 Marinela GEAMĂNU – Determination of economic efficiency in terms of risk and uncertainty 1085
172 Lavinia Olivia IANCU, Irina COSTESCU – D&O insurance in French law 1090
173 Ion LUNGU, Adrian GHENCEA – The dynamic processing of the databases using triggers 1099
174 Cerasela MĂGURĂ, Anton-Florin BOŢA MOISIN – Government and public enterprise debt, particularised on the privatizations made in Romania 1105
175 Mara Eugenia RAMONA – Causes and consequences of underground economy 1109
176 Mara Eugenia RAMONA – The underground economy in Romania 1117
177 Nicolae ECOBICI – The parallel between national regulation and international standard for accounting treatment for property, plant and equipment 1123
178 Marina Luminita SARBOVAN – Is it zero or intelligent growth? 1128
179 Marina Luminita SARBOVAN – Long lasting equilibrium 1133

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