Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XXI / 2015 (Vol. XXI / 2015)

I.S.S.N. 1582 - 2680
editura eurostampa
Timişoara 2015

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 DE ORGANIZARE

ORGANIZING COMMITTEE

Prof. univ. dr. Dumitru POPOVICI - "Tibiscus" University of Timişoara, Faculty of Economics

Prof. univ. dr. Adrian RACHIERU - Vice-rector of "Tibiscus" University of Timişoara

Conf. univ. dr. Marina Luminița SÂRBOVAN - "Tibiscus" University of Timişoara, Faculty of Economics

Conf. univ. dr. Silvia MEDINSCHI - "Tibiscus" University of Timişoara, Faculty of Economics

Lect. univ. dr. Franca MLADIN - "Tibiscus" University of Timişoara, Faculty of Economics

Lect. univ. dr. Ramona Violeta VASILESCU - "Tibiscus" University of Timişoara,, Faculty of Economics

Asist. univ. dr. Cristina Mihaela NAGY - "Tibiscus" University of Timişoara, Faculty of Economics

Asist. univ. dr. Raoul Sabin GORDEAN - "Tibiscus" University of Timişoara, Faculty of Economics

Asist. univ. drd. Adela Suzana COLȚA - "Tibiscus" University of Timişoara, Faculty of Economics

Profesor Elena Doina LEPĂDAT - National CollegeTraian Doda, Caransebeș

COLEGIUL DE REDACŢIE

EDITORIAL BOARD

Redactor şef – Lect.dr. Ramona Violeta VASILESCU - "Tibiscus" University of Timişoara, Faculty of Economics

Acad. Prof. dr. Păun Ion OTIMAN - Romanian Academy

Prof. univ. dr. Dumitru POPOVICI - "Tibiscus" University of Timişoara, Faculty of Economics

Prof. univ. dr.Tibor KISS - University of Novi Sad, Faculty of Economics, Subotica, Serbia

Prof. univ. dr. Marija CILEG - University of Novi Sad, Faculty of Economics, Subotica, Serbia

Conf. univ. dr. Silvia MEDINSCHI - "Tibiscus" University of Timişoara, Faculty of Economics

Lect. univ. dr. Franca MLADIN - "Tibiscus" University of Timişoara, Faculty of Economics

Lect. univ. dr. Daniel KYSILKA - "Tibiscus" University of Timişoara

Asist. univ. dr. Cristina Mihaela NAGY - "Tibiscus" University of Timişoara, Faculty of Economics

Asist. univ. dr. Raoul Sabin GORDEAN - "Tibiscus" University of Timişoara, Faculty of Economics

Asist. univ. drd. Adela Suzana COLTA - "Tibiscus" University of Timişoara, Faculty of Economics

COMITETUL DE RECENZIE

REVIEW COMMITTEE

Prof. univ. dr. Bostan Ionel "Stefan cel Mare" University of Suceava

Prof. univ. dr. Lucian Cernușca "Aurel Vlaicu" University of Arad

Prof. univ. dr. Hlaciuc Elena "Stefan cel Mare" University of Suceava

Prof. univ. dr. Petroman Ioan U.S.A.M.V.B. Timisoara

Prof. univ. dr. Popa-Paliu Lucia "Constantin Brancusi" University of Targu Jiu

Prof. univ. dr. Stefănescu Aurelia Bucharest University of Economic Studies

Conf. univ. dr. Apetri Anisoara "Stefan cel Mare" University of Suceava

Conf. univ. dr. Dudă-Dăianu Codruta "Aurel Vlaicu" West University of Arad

Conf. univ. dr. Grosu Veronica ”Stefan cel Mare” University of Suceava

Conf. univ. dr. Harangus Daniela "Aurel Vlaicu" West University of Arad

Conf. univ. dr. Măcris Maria University of Petrosani

Conf. univ. dr. Medinschi Silvia "Tibiscus" University of Timisoara, Faculty of Economics

Conf. univ. dr. Neculaesei Angelica "Alexandu Ioan Cuza"University, Iasi

Conf. univ. dr. Târnăveanu Diana West University of Timisoara. Faculty of Economics

Lect. univ. dr. Irina Daniela Costescu "Tibiscus" University of Timişoara, Faculty of Economics

Lect. univ. dr. Violeta Gianina Dragotă "Tibiscus" University of Timişoara, Faculty of Economics

Lect. univ. dr. Lavinia- Olivia Iancu "Tibiscus" "Tibiscus" University of Timişoara, Faculty of Economics

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics

tibiscus

#Author & TitlePage
1 Artene Alin Emanuel, Domil Aura Emanuela, Peres Cristian and Saplacan Silviu - The Role of Accounting Education and Practice for a Better Economic and Social Development Within the European Union 7
2 Bercu Ana-Maria, Bui Thanh Hang - Informal Economy in Rural Areas in Romania 12
3 Bostan Ionel - Legislative Measures Regarding the Romanian Capital Market in Support of the Transition From Frontier Market To Emerging Market 24
4 Bostan Ionel - The Jurisdiction of Financial Macro-Risks Management 29
5 Caran Margareta, Noja Gratiela Georgiana - Shaping Factors of Post-Employment Benefits in Romania and Serbia 33
6 Costea Simona Cristina - Analysis on the Evolution of Prices, Income and Household Expenditure 40
7 Crisan Gheorghe, Crisan Lia-Ioana - Multilevel Governance - Opening for Sustainable Development 45
8 Crisan Gheorghe, Crisan Lia-Ioana, Colta Suzana Adela - Limits of Electronic Communication Between Administration and Community 54
9 Csosz Csongor - The Net Profit Evolution of Medium Taxpayer Entities in Covasna County Between 2011 - 2013 62
10 Csosz Csongor - Analyze the Profit Tax Value Evolution of Medium Taxpayer Entities in Covasna County Between 2011 - 2013 71
11 Demyen Suzana, Lala Popa Ion - Productivity and Motivation in Romanian Enterprises 78
12 Demyen Suzana, Lala Popa Ion - Welfare, Education and Longevity – To a Sustainable Human Resource Development 84
13 Duda Daianu Dana-Codruta - Aspects of Labor Market in Romania Post-Accession 91
14 Duda Daianu Dana-Codruta - Methods for Quantifying the Competitiveness of Emerging Countries in Terms of Paternalistic Policies 97
15 Fantana Raul Sorin - Brand Assessment in the Case of Tacit License. Case Study 105
16 Feies Gheorghe Claudiu, David Delia - The Role of Financial- Accounting Systems of European Public Utilities Servicies 117
17 Galea Mihaela - The Role of Mortality in the Economic Growth 122
18 Gheordunescu Maria Elena and Panoiu Laura Filofteia - Implications of Stress in Organizations 128
19 Golban Alina and Galea Mihaela - The Improvement of the Production Flow -Zoppas Industries Romania Firm 134
20 Gordean Raoul Sabin - Methods of Developing and Improving the Current Situation Within the Faculty of Economics, Tibiscus University of Timisoara 143
21 Harangus Daniela - The Analysis of Loans and Deposits Managed By Banks in the Romanian West Region 146
22 Harangus Daniela - Prudential Supervision of Non-Bank Financial Institutions (Nbfis) 153
23 Iancu Lavinia - A New Sanction in the Romanian Insolvency Code 159
24 Iancu Lavinia - Insolvency of the Territorial Administrative Units in Romania 163
25 Lala Alina Gianina - Consumer Style Inventory (CSI): a Review of the Literature 168
26 Leonida Ionel - About the Need To Harmonize the Fiscal Regulations With Taxpayers' Human Nature 179
27 Lepadat Elena, Turnea Adasena Iconia - The Necessity of Human Resources 185
28 Lepadat Elena, Turnea Adasena Iconia - Human Resources Audit - Primary Function of the Human Resources Management 188
29 Lesconi Frumusanu Natalita-Mihaela and Marin Andreea-Mihaela - The Impact of the New Legislative Provisions on the Informational Role of Annual Financial Statements 191
30 Madincea Pascu Silvia - Business Letters and Italian Teaching 200
31 Medinschi Silvia - Efficiency By Achieving Goalsin Small Enterprises 206
32 Medinschi Silvia - Managers Liability in Insolvency Proceedings 212
33 Mihaila Nicoleta, Isachi Silvia Elena - Aspects Concerning the Fiscalization of Smes in Romania in the Current Fiscal Context 217
34 Mladin Franca, Moraru Maria - Documentation of the Audit Process 226
35 Mladin Franca, Serban Boiceanu Corina - Aspects Concerning the Audit Process Management 231
36 Morariu Alunica - Labour Force Migration in the Context of the Free Movement of Persons in the EU Area. Benefits and Costs 236
37 Morariu Alunica - Strengths and Weaknesses of the Salary System Applicable to Public Sector Employees 248
38 Moraru Maria, Mladin Franca - Internal Audit in Public Institutions of Romania. a Case Study 252
39 Nagy Cristina Mihaela, Cotlet Bogdan - Reporting Financial Position Through the Balance Sheet 273
40 Nagy Cristina Mihaela, Cotlet Bogdan - Capitalizing Accounting Information in the Decision Making Process 278
41 Nagy Cristina Mihaela and Sabau Craciun - Similarities and Differences Between Companies Accounting and Territorial Administrative Units Accounting 283
42 Nagy Cristina Mihaela and Sabau Craciun - Applying the Principles of Accounting in Bankruptcy Proceedings 290
43 Nani Mihail, Socoliuc Marian and Nicic Tatiana - Staff Settlements Accounting in Public Institutions of Republic of Moldova 295
44 Negrea Romeo - An Alternative Approach for the Assets Pricing in Unstable Financial Markets 303
45 Oprea Florin and Cigu Elena - Improving Local Budget Revenues Collection - Case of Romania 312
46 Paunescu Loredana Maria - Professional Conversion: a Solution or a Compromise? 319
47 Paunescu Loredana Maria - The Influence of Change Wages Over Job Application 325
48 Petcovici Tania - Effective Translation at the Core of Successful Business Communication 331
49 Popovici Dumitru - Financial and Fiscal Policy or Political Clientelism 335
50 Rof Letitia Maria - The Need for Managerial Accounting Organization in the Energy Sector in Romania 343
51 Sârbovan Marina Luminita - Protectionism, Growth and Environmental Demands 352
52 Secara Carmen Gabriela - Analysis of the Professional Training Impact on the Staff Rewarding 358
53 Secara Carmen Gabriela - Recruitment and Selection Strategies at Mcdonalds Pitesti 365
54 Serb Elena Mihaela - Accounting Approach for the Emission of Greenhouse Gas in Romania and France 373
55 Serb Elena Mihaela - Accounting Approach of the Rights of Greenhouse Gases Emissions in Romania and France 381
56 Serban Boiceanu Corina, Artene Alin - Analysis on the Evolution of the Industry in Timis County in 2014 389
57 Serban Boiceanu Corina, Mladin Franca - The Absorption of European Funds in the Communes in Timis County 397
58 Teodorescu Ana Maria - From Economic Development To Sustainable Economic Development 404
59 Teodorescu Ana Maria - Information, the Resource of the New Economy 409
60 Turnea Adasena Iconia, Lepadat Elena - The Criminal Liability 414
61 Turnea Adasena Iconia, Lepadat Elena - Prevention of Insolvency Through Contractual and Judicial Methods 418
62 Uher Marina, Nagy Cristina Mihaela - Accounting and Legislative Interpretations of Tax Evasion Facts - Between Reality and Legality 422
63 Uher Marina, Nagy Cristina Mihaela - Registration of the Financial Netting Contract in Insolvency Proceedings 427
64 Vasilescu Ramona Violeta - On-Line Documents Content Management Applications 432
65 Vasilescu Ramona Violeta, Gordean Raoul Sabin - Facebook Impact. Case Study: Porolissum Improving Wellbeing in Adult Education 437
66 Vintila MonaandVintila Sorin Daniel - Protectionism, Growth and Environmental Demands 442

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