Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XVIII - supliment / 2012 (Vol. XVIII - supplement / 2012)

I.S.S.N. 1582 - 6333
editura eurostampa
Timişoara 2012

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)

COMITETUL EDITORIAL

EDITORIAL BOARD

Red. sef: Prof. dr. Adrian COJOCARIU

Acad. Prof. dr. Ion Păun OTIMAN

Prof. dr. Crăciun SABĂU

Prof. dr. Tibor KIS (Serbia)

Prof. dr. Marija CILEG (Serbia)

Conf. dr. Alin MUNTEANU

Lect. dr. Ofelia STANCIU

Lect. dr. Ramona VASILESCU

Asist. dr. Raoul GORDEAN

Asist. Manuela GORDEAN

Prep. drd. Suzana ARTENE

COMITETUL DE RECENZIE

REVIEW COMMITTEE

Prof. dr. Bostan Ionel – Univ. ”Al.I.Cuza” Iaşi

Prof. dr. Boţa Moisin Anton Florin – Universitatea din Pitesti

Prof. dr. Calu Daniela Artemisa – ASE Bucureşti

Prof. dr. Cojocariu Adrian – Universitatea „Tibiscus” din Timişoara

Prof. dr. Grbac Bruno – Universitatea din Rijeka, Croaţia

Prof. dr. Oprean Constantin – Universitatea Lucian Blaga din Sibiu

Prof. dr. Marinescu Niculae-Ion – Universitatea Politehnica din Bucureşti

Conf. dr. Munteanu Alin – Universitatea „Tibiscus” din Timişoara

Prof. dr. Nica Mihai – Universitatea Centrală Oklahoma, SUA

Prof. dr. Niţchi Ioan Ştefan – Universitatea Babeş Bolyai din Cluj Napoca

Prof. dr. Paliu-Popa Lucia – Universitatea “Constantin Brancusi” din Târgu Jiu

Prof. dr. Şerban Radu – ASE Bucureşti

Prof. dr. Ştefănescu Aurelia – ASE Bucureşti

Prof. dr. Todea Nicolae – Universitatea “1 decembrie 1918” din Alba Iulia

Prof. dr. Ţurlea Eugeniu – ASE Bucureşti

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics

tibiscus

#Author & TitlePage
1 ADRIAN COJOCARIU, CRISTINA OFELIA STANCIU – INTELLIGENT TECHNOLOGIES FOR KNOWLEDGE DISCOVERY 7
2 MUNTEANU ALIN DANIEL – ROLE OF KNOWLEDGE AND INNOVATION IN THE DEVELOPMENT OF CIVIL SOCIETY 16
3 MIRELA CAMELIA BABA – ADVANTAGES OF IMPLEMENTING ENVIRONMENTAL ACCOUNTING WITHIN AN ECONOMIC ENTITY 19
4 MIHAELA UNGUREANU – CHALLENGES OF EXTERNAL FINANCIAL AUDIT AGAINST THE MANAGERIAL FRAUD 25
5 MIHAELA UNGUREANU – THE ACCOUNTING SYSTEM IN POLAND – POLSKI SYSTEM RACHUNKOWOŚCI 32
6 MARIA ROXANA DOROBANTU, CRISTINA OTILIA TENOVICI, GEORGICĂ GHEORGHE – ADVENTURE TOURISM FEATURES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT 41
7 VICTOR-BOGDAN OPREAN – A SOCIAL SECURITY SYSTEM’S SUSTAINABILITY PERSPECTIVE ON THE SYNCHRONIZATION OF TEACHINGLEARNING MECHANISMS AT TERTIARY LEVEL OF EDUCATION 49
8 EMILIA PASCU – ASPECTS REGARDING QUALITY AND RELATIONSHIP WITH THE ENVIRONMENT - ECOLOGICAL FOOTPRINT 57
9 PETRONELA-SONIA NEDEA – THE EVOLVING CONCEPT OF SUSTAINABLE AGRICULTURE 64
10 ALIN EMANUEL ARTENE, AURA EMANUELA DOMIL – RELEVANCE OF THE ACCOUNTING INFORMATION FOR THE MERGERS AND ACQUISITIONS IN ROMANIA 70
11 IRINA NICOLAU – NEW DEVELOPMENTS IN MARKETING THEORY AND PRACTICE 76
12 DANA-CODRUŢA DUDĂ-DĂIANU, DANIELA HARANGUŞ – THE ROLE OF BUSINESS INFRASTRUCTURE FOR ECONOMIC DEVELOPMENT OF ROMANIA 71
13 DANA-CODRUŢA DUDĂ-DĂIANU, DANIELA HARANGUŞ – ASPECTS REGARDING THE EFICIENCY OF INTERACTION EXTERNAL ENVIRONEMENT OF BUSINESS - COMPANY 88
14 CHRISTINA ANDREEA MIŢARIU – A MIX BEYOND TIME: E-LEARNING AND SOCRATE’S MAIEUTICS 95
15 PETRONELA-SONIA NEDEA, EMILIA PASCU – FUNDAMENTAL ASPECTS OF SUSTAINABLE DEVELOPMENT IN EUROPEAN UNION AND ROMANIA 88
16 LUCIAN CERNUSCA – NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS 109
17 CORINA MICULESCU – DIRECTIONS FOR IMPROVEMENT OF MANAGERIAL ACCOUNTING ECONOMIC ENTITIES IN ROMANIA, IN THE CURRENT ECONOMIC CONTEXT 115
18 RADU CRISTIAN MUȘETESCU – THE INVOLVEMENT OF BANKERS IN THE CORPORATE GOVERNANCE OF NON-FINANCIAL FIRMS 121
19 IOANA BUFAN, ANDRA CORNEAN – CASE STUDY REGARDING THE ASSISTANCE OF AN AUDITOR TO A STOCK COUNT 126
20 CRISTINA OFELIA STANCIU – K- NEAREST NEIGHBOR ALGORITHM FOR INSTANCE BASED LEARNING 134
21 MARIUS BOIŢĂ, GHEORGHE GRIGORESCU, EMILIA CONSTANTIN, EDUARD AJTAY – AIR TRANSPORT VECTOR IN THE ECONOMIC CONTEXT OF GLOBALIZATION 139
22 OANA-MARIA MILEA – QUALITY OF PRODUCTS AND SERVICES, FACTORS WITH MAJOR IMPACT ON TOURISM ACTIVITY 146
23 MARIA TĂTĂRUȘANU, ANGELICA-NICOLETA ONEA – VALUES SUPPORTING QUALITY PROMOTED BY ROMANIAN UNIVERSITIES ON INTERNET 151
24 OLGA OLARU – WINE TOURISM – AN OPPORTUNITY FOR THE DEVELOPMENT OF WINE INDUSTRY 158
25 MARIUS GUST, LAURA PĂNOIU, ALINA VOICULEŢ – RESTRUCTURING IN THE ROMANIAN BANKING SYSTEM 166
26 MANOELA POPESCU, ANDREEA BĂLTĂREȚU – EDUCATION THROUGH TOURISM-A SOLUTION OF SOCIOCULTURAL DEVELOPMENT IN THE CONTEXT OF THE GLOBALIZATION 172
27 DIMA FLORIN-CONSTANTIN – CREATIVE ACCOUNTING THROUGH THE POLICIES AND ACCOUNTING OPTIONS 180
28 CRISTINA OTILIA ȚENOVICI – ACCOUNTING POLICIES AND OPTIONS ON THE RECOGNITION, MEASUREMENT AND DERECOGNITION OF INVENTORIES IN PUBLIC SECTOR ENTITIES 185
29 IORDACHE CARMEN MARIA – IMPLICATIONS OF THE SOCIAL TOURISM ON QUALITY OF LIFE 193
30 PURDA-NICOARĂ (NETOTEA-SUCIU) VALERIA-LILIANA-AMELIA – AN ANALYSIS ON VIOLENCE AND SUICIDE AMONG POLICE OFFICERS 200
31 ANCA POPESCU-CRUCERU, EUGENIA-GABRIELA LEUCIUC, VIOREL BĂNULESCU – LEGAL CONFLUENCES IN COMPANY MATTER.DEVELOPMENT OPPORTUNITY FOR INTERNATIONAL AFFAIRS – THE COUNCIL'S REGULATION NO. 1435/2003 REGARDING THE EUROPEAN COOPERATIVE COMPANY STATUTE 205
32 CRISTINA-IONELA FĂDUR, MARILENA MIRONIUC – THE PARADOX OF GOODWILL: WHY DO WE PAY MORE THAN THE FAIR VALUE? STUDY ON ROMANIAN COMPANIES 213
33 LAVINIA IANCU – THE FRAMEWORK OF INSOLVENCY LAW 221
34 MONA VINTILA, DALIANA ISTRAT, SORIN VINTILA – DEVELOPING OF HIGH QUALITY COURSE MATERIALS TO IMPROVE EARLY AGE PRACTITIONERS’ EDUCATION 227
35 ADELA SUZANA ARTENE, SILVIA MEDINSCHI – LIFELONG TRAINING - INTERFACE OF A SUCCESSFUL HUMAN RESOURCE MANAGEMENT IN ROMANIAN ORGANIZATIONS 233
36 SAVU MIHAELA, CHIRILĂ ANDREEA CAMELIA – EUROPE 2020 TARGETS – MYTH OR REALITY? 238
37 MARUŞA BECA – THE VAT SCHEME UPON COLLECTION – ADVANTAGES AND DISADVANTAGES FOR ROMANIAN COMPANIES 242
38 ALBICI MIHAELA, TESELIOS DELIA – VERIFICATION OF DECISIONS CORRECTNESS USING ECONOMETRIC METHODS 248
39 LUŢ DINA MARIA – ROMANIAN EDUCATION AND TRAINING SYSTEM IN THE CONTEXT OF EUROPEAN STRATEGIC FRAMEWORK: A COMPARATIVE ANALYSIS 255
40 LUŢ DINA MARIA – NEW APPROACHES ON INNOVATION PROCESS IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY. IMPLICATIONS FOR ROMANIAN ENTERPRISES 264
41 VIOREL POP – PROGRESS AND SUSTAINABLE DEVELOPMENT 272
42 CAMELIA MARIN, ISABELLA SIMA, MIHAELA RUXANDA, MANOLE SORIN – THE INTERNATIONAL ROLE OF THE EURO AND IMPLICATIONS ON ROMANIAN GDP. CASE STUDY: VÂLCEA COUNTY 280
43 ALINA VOICULEŢ, MARIUS GUST – TRANSNATIONAL CORPORATIONS AND EXPORT COMPETITIVENESS OF HOST COUNTRIES 289
44 LUCIAN IOAN SABĂU – EMPIRICAL STUDY CONCERNING THE VIEWS ON THE FORMAT OF CASH FLOW STATEMENTS 293
45 CRISTINA MIHAELA NAGY – THE NEW DIMENSIONS OF THE INSURANCE MARKET IN ROMANIA IN THE CONDITIONS OF FINANCIAL CRISIS 304
46 CRISTINA MIHAELA NAGY – THE DEVELOPMENT LEVEL OF THE INSURANCE MARKET IN THE EU 279
47 BUŞAN GABRIELA, CIURLĂU LOREDANA – THE USE OF CALCULATION OF COSTS FOR ACTIVITIES TO IMPROVE COST MANAGEMENT AND PROFITABILITY 312
48 CLAUDIA ISAC, ALIN ISAC – STRUCTURAL RELATIONS OF FINANCIAL STATEMENTS AND THE INSTRUMENTS OF FINANCIAL MANAGEMENT 317
49 MARIA VĂDUVA – PROTECTION OF THE ENVIRONMENT IN DURABLE DEVELOPMENT 321
50 CECILIA ELENA VĂDUVA – DURABLE DEVELOPMENT AND SPATIAL DIMENSION OF THE ECONOMIC ACTIVITY 326
51 LOREDANA CIURLĂU – MEASURING FINANCIAL PERFORMANCE TYPES OF RESPONSIBILITY CENTERS 332
52 BUŞAN GABRIELA – CONTRADICTORY NATURE OF THE RELATIONSHIP BETWEEN ECONOMIC GROWTH, ECONOMIC DEVELOPMENT AND THE NATURAL ENVIRONMENT 337
53 NICOLETA BUZILĂ – PERSPECTIVES OF THE GLOBAL ADVERTISING MARKET 342
54 DIMA FLORIN CONSTANTIN, DUCU CORINA – RECOGNITION AND ASSESSMENT IN ACCOUNTANCY 346
55 RALUCA IRINA CLIPA – ATTEMPTS TO ESTIMATE THE SOURCES OF AGGLOMERATION ECONOMIES IN IASI METROPOLITAN AREA 352
56 DUMITRU POPOVICI – THE CONTROL FUNCTION OF THE STATE TREASURY, AN EFFICIENT TOOL OF PUBLIC RESOURCE UTILIZATION 359
57 ALINA – MARIANA ISTRATE – ACCOUNTING TRUTH IN A SOCIETY GUIDED BY INTERESTS 366
58 GEORGE FLORIN ŢUNCU, IONEL MĂNDESCU – THE EXPENDITURE AND REVENUE OF THE BUDGET OF THE EUROPEAN UNION. BUDGETARY CONSEQUENCES FOR CHALLENGES WITH SECTORAL POLICIES 372
59 DIANA-ELENA CODREANU, CARMEN RĂDUŢ – DEVELOPMENT AND MARKET OF ERP SYSTEMS 378
60 CARMEN RĂDUŢ, DIANA-ELENA CODREANU – SELECTION OF AN ORGANIZATION SPECIFIC ERP 384
61 NICOLETA BUZILĂ – THE ROMANIAN RETAIL MARKET - PRESENT AND PERSPECTIVES 390
62 MANUELA FLORENTINA GORDEAN – ENGLISH FOR SPECIFIC PURPOSES - BASIC TERMINOLOGY IN ADVERTISING 394
63 MIHAELA SIMONA DOGAN – DIRECT MARKETING – AN EFFICIENT COMMUNICATION TOOL 399
64 MIHAELA SIMONA DOGAN – OTHER TOOLS FOR GROWTH AND JOBS OF EUROPE 2020 STRATEGY 404
65 RAOUL SABIN GORDEAN – THE EVOLUTION OF AGRO-FOOD PRODUCT PRICES 407
66 ALINA-MIHAELA BABONEA, ANDREEA PAULA DUMITRU – PERFORMANCE INDICATORS IN CSR IN ROMANIA - A LINK TO THE GREEN ECONOMY 410
67 MARIUS–NICOLAE MICULESCU – MANAGERIAL DECISIONS TAKEN ON PUBLIC HEALTH ENTITIES MAY BE BASED ON INFORMATION DRAW FROM THE INCOME STATEMENT 417
68 SILVIA MEDINSCHI, ADELA SUZANA ARTENE – SIMULATED ENTERPRISES, A MODALITY TO LEARN STUDENTS TO BE GOOD MANAGERS 423
69 IONELA POPA – EXECUTION OF BUDGET INDICATORS IN ROMANIA’S PUBLIC BUDGET; IMPROVEMENT METHODS 429
70 SILVIA MEDINSCHI, ADELA SUZANA ARTENE – DEVELOPING YOUR PERSONALITY TO GET A BETTER CAREER 434
71 VIOLETA GIANINA DRAGOTĂ – GLOBAL IMBALANCES, CRISIS AND THE LACK OF GLOBAL GOVERNANCE 440
72 ADRIAN TĂNASE, DIANA TĂNASE – THE ROLE OF THE TERTIARY SECTOR IN THE GROWTH OF ECONOMIC COMPETITIVENESS 445
73 DOREL MATES, MIHAI SEUCEA, ALIN DUMITRESCU, LAURA-ADRIANA ALIONESCU, VERONICA GROSU, MARIAN SOCOLIUC – CONTROLLING AND IMPROVEMENT OF PERFORMANCE EFFICIENCY WITHIN INDUSTRIAL ORGANIZATIONS.THE COMPANY’S MARKET-BASED SCORECARD 450
74 DOREL MATES, MIHAI SEUCEA, ALIN DUMITRESCU, LAURA-ADRIANA ALIONESCU, VERONICA GROSU, MARIAN SOCOLIUC – INSTRUMENTS FOR THE IMPROVEMENT OF CASH FLOW AND FOR THE RATIONALIZATION OF SHORT-TERM FINANCIAL INVESTMENT APPLIED BY MULTINATIONAL COMPANIES 451
75 FRANCA DUMITRU, MARIA MORARU – MODALITY OF DETERMINING THE TOTAL SCORE OF RISKS IN INTERNAL AUDIT 461
76 FRANCA DUMITRU, VIOLETA SĂCUI – METHODS OF EVALUATING THE EFFECTIVENESS OF OPERATIONAL AUDIT IN PUBLIC ENTITIES 467
77 FELICIA RAMONA BIRĂU – STOCHASTIC VOLATILITY MODELS FOR FINANCIAL TIME SERIES ANALYSIS 472
78 DENISA PARPANDEL – EDUCATION - THE CORNERSTONE OF KNOWLEDGE-BASED SOCIETY IN ROMANIA 476
79 NELA RAMONA ICHIM (GRIGORE) – ASSESSING THE EFFECTIVENESS OF EU COMPETITION POLICY DURING THE ECONOMIC CRISIS 481
80 CIPRIAN CHIRILĂ, VIORICA CHIRILĂ – UNEMPLOYMENT AND BUSINESS CYCLES IN CENTRAL AND EASTERN EUROPEAN COUNTRIES 486
81 VIOLETA SĂCUI, FRANCA DUMITRU – THE STRATEGIC OPTIONS IN INVESTMENT PROJECTS VALUATION 494
82 CONSTANTA ENEA, CONSTANTIN ENEA, GHEORGHE GRIGORESCU – MANAGEMENT TOURISM SECTOR IN TARGU JIU 500
83 CONSTANTA ENEA, CONSTANTIN ENEA, GABRIEL SANDA – STRANDS OF INTEGRATION NATIONAL PERFORMANCE OF TOURISM IN OLTENIA 508
84 IONELA CARMEN PIRNEA, NICOLETA BELU, EMILIA IORDACHE – CURRENT CONCERNS REGARDING THE CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA 514
85 DANIELA MARIOARA POPOVICI – EXECUTION, INTERNAL MONITORING, BUDGET VALUATION AND FINANCIAL CONTROL – ELEMENTS OF DMINISTRATION OF LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE 520
86 IONEL STEFAN, FLORIN-CORNEL POPOVICI, FLORIN POPOVICI – FINANCIAL IMPLICATIONS ON THE BUDGETS OF ADMINISTRATIVE-TERRITORIAL UNITS IN THE CONTEXT OF DEFAULT ON ACCRUAL ACCOUNTING REQUIREMENTS 527
87 MARIA MORARU, FRANCA DUMITRU – COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA 533
88 ADELA SUZANA ARTENE, SILVIA MEDINSCHI – HIBRID MANAGER - MAIN FACTOR IN SUCCESSFUL ORGANIZATIONAL DEVELOPMENT 542
89 MARIANA GURĂU – FISCAL POLLUTION OF FINANCIAL STATEMENTS. EMPIRICAL STUDY 532
90 MARIAN ZAHARIA, ANIELA BĂLĂCESCU – STATISTICAL ANALYSIS OF THE EVOLUTION OF RESEARCH-DEVELOPMENT ACTIVITY IN SOUTH-WEST OLTENIA DEVELOPMENT REGION IN 2002-2010 552
91 LAVINIA IANCU – PROJECTS OF HARMONIZATION OF THE LAWS ON INSOLVENCY 560
92 AURA EMANUELA DOMIL, ALIN EMANUEL ARTENE, OVIDIU CONSTANTIN BUNGET – THE ROLE OF INVESTMENTS SUBSIDIES IN THE ENTITIES RESEARCH AND DEVELOPMENT ACTIVITIES 566
93 CAMELIA SZATHMARY MICLEA, VIOLETA SĂCUI – THE LEVELS OF VALUE IN BUSINESS VALUATION. THE DISCOUNT FOR LACK OF MAKETABILITY 572
94 BOLDEA BOGDAN ION – ANALYSIS OF THE ABSORPTION CAPACITY OF STRUCTURAL FUNDS IN ROMANIA 577

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