Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XXV / 2020 (Vol. XXV / 2020)

I.S.S.N. 1582 - 2680
editura eurostampa
Timişoara 2020

Clasificată de către CNCSIS în categoria B+ cod CNCSIS 108

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)

COMITETUL DE ORGANIZARE

ORGANIZING COMMITTEE

Associate Professor Cristina Mihaela NAGY - "Tibiscus" University of Timişoara, Faculty of Economics

Professor Radu RĂDUCAN - "Tibiscus" University of Timişoara, Faculty of Economics

Tenure Teacher Elena Doina GHICA - National College „Traian Doda”, Caransebeș

Associate Professor Franca MLADIN - "Tibiscus" University of Timişoara, Faculty of Economics

Associate Professor Marina Luminița SÂRBOVAN - "Tibiscus" University of Timişoara, Faculty of Economics

Lecturer Lavinia- Olivia IANCU "Tibiscus" University of Timişoara, Faculty of Economics

Lecturer Florentina Anica PINTEA - "Tibiscus" University of Timişoara Faculty of Computer Science and Applied Informatics

Assistant Lecturer Mihaela Simona GALEA - "Tibiscus" University of Timişoara, Faculty of Economics

Assistant Lecturer Raoul Sabin GORDEAN - "Tibiscus" University of Timişoara, Faculty of Economics

PhD Economist Florin POPOVICI - The Romanian Court of Accounts. The Chamber of Accounts of Timis County

Lecturer Silvia Laura MADINCEA PAȘCU - "Tibiscus" University of Timişoara, Department of Cross Curricular Theaching

Lecturer Tania PETCOVICI -"Tibiscus" University of Timişoara, Department of Cross Curricular Theaching

COLEGIUL DE REDACŢIE

EDITORIAL BOARD

Editor – Associate Professor Cristina Mihaela NAGY - "Tibiscus" University of Timişoara, Faculty of Economics

Academician Professor Păun Ion OTIMAN - Romanian Academy

Professor Radu RĂDUCAN - "Tibiscus" University of Timişoara, Faculty of Economics

Professor Dumitru POPOVICI - "Tibiscus" University of Timişoara, Faculty of Economics

Professor Tibor KISS - University of Novi Sad, Faculty of Economics, Subotica, Serbia

Professor Marija CILEG - University of Novi Sad, Faculty of Economics, Subotica, Serbia Tenure Teacher Elena Doina GHICA - National CollegeTraian Doda, Caransebeș

Associate Professor Franca MLADIN - "Tibiscus" University of Timişoara, Faculty of Economics

Associate Professor Marina Luminița SÂRBOVAN - "Tibiscus" University of Timişoara, Faculty of Economics

Lecturer Lavinia- Olivia IANCU "Tibiscus" University of Timişoara, Faculty of Economics

Lecturer Florentina Anica PINTEA - "Tibiscus" University of Timişoara Faculty of Computer Science and Applied Informatics

Assistant Lecturer Mihaela Simona GALEA - "Tibiscus" University of Timişoara, Faculty of Economics

Assistant Lecturer Raoul Sabin GORDEAN - "Tibiscus" University of Timişoara, Faculty of Economics

PhD Economist Florin POPOVICI - The Romanian Court of Accounts. The Chamber of Accounts of Timis County

COMITETUL DE RECENZIE

REVIEW COMMITTEE

Ionel Bostan “Stefan cel Mare” University of Suceava, Romania

Lucian Cernușca ”Aurel Vlaicu” University of Arad, Romania

Aura Emanuela Domil West University of Timisoara, Romania

Veronica Grosu “Stefan cel Mare” University of Suceava, Romania

Daniela Haranguș ”Aurel Vlaicu” University of Arad, Romania

Ioan Hurjui “Stefan cel Mare” University of Suceava, Romania

Laura Raisa Milos West University of Timisoara, Romania

Marius Cristian Milos West University of Timisoara, Romania

Violeta - Gianina Dragotă "Tibiscus" University of Timişoara, Romania

Cristina Mihaela Nagy "Tibiscus" University of Timişoara, Romania

Silvia Laura Madincea Pașcu "Tibiscus" University of Timişoara, Romania

Tania Petcovici "Tibiscus" University of Timişoara, Romania

Franca Mladin "Tibiscus" University of Timişoara, Romania

Elena Doina Ghica National College „Traian Doda”, Caransebeș

Cristina Nicolaescu “Aurel Vlaicu” University Of Arad, Romania

Universitatea "TIBISCUS" din Timişoara

Facultatea de Ştiinţe Economice

"TIBISCUS" University of Timişoara

Faculty of Economics

tibiscus

#Author & TitlePage
1 AVRAM ROXANA-LOREDANA, AVRAM COSTIN DANIEL - ECONOMIC RECOVERY MEASURES TAKEN IN US IN THE CONTEXT OF THE COVID 19 PANDEMIC 5
2 BAN CLAUDIU-FLORIN - MARKETS AND MORALS 13
3 COSTESCU IRINA DANIELA - TRADITIONAL OUTSOURCING MODELS TRANFORMED BY THE PANDEMIC COVID-19 19
4 DUDĂ-DĂIANU DANA CODRUŢA, ABRUDAN DENISA - CORPORATIONS AND ENVIRONMENTAL ISSUES 25
5 DRAGOTA VIOLETA - GIANINA, BUZILA NICOLETA, GORDEAN RAOUL SABIN - INTERNAL AUDIT IN THE ERA OF CONTINUOUS TRANSFORMATION 34
6 GALEA MIHAELA SIMONA - THE ROLE OF INFORMATION SYSTEMS IN ECONOMY 38
7 GHICA ELENA DOINA, BAN FLORIN - REFLECTING THE PANDEMIC STATE IN LEGAL REGULATIONS WITH A DIRECT IMPACT ON SOCIAL AND ECONOMIC LIFE 42
8 GHICA ELENA DOINA, SMOCHINA CAROLINA - THE SOURCES OF BUSINESS LAW 55
9 GOMOI BOGDAN COSMIN, PANTELIMON NATALIA IOANA - DISRUPTIONS OF THE COMPANIES’ PERFORMANCE-GENERATING FACTORS IN THE CONTEXT OF THE COVID-19 PANDEMIC 60
10 GOMOI BOGDAN COSMIN, PANTELIMON NATALIA IOANA - STUDY ON THE TURNOVER AND PROFITABILITY INDICATORS WITHIN THE COMPANIES LISTED ON THE STOCK EXCHANGE 66
11 GORDEAN RAOUL SABIN, DRAGOTA VIOLETA - GIANINA, BUZILA NICOLETA - MAKE THE CHOICE EASIER 74
12 HARANGUŞ DANIELA, FEHER ANDREA - BANKS AND SYSTEMIC RISKS IN THE CONTEXT OF THE COVID-19 PANDEMIC 78
13 HARANGUŞ DANIELA - RISK MANAGEMENT STRATEGIES IN THE CENTRAL COOPERATIVE BANK “CREDITCOOP” 83
14 IANCU LAVINIA- OLIVIA - ROMANIAN COMPANIES DURING PANDEMIC TIMES 89
15 MADINCEA PAȘCU SILVIA LAURA, PETCOVICI TANIA - SWITCHING TO ONLINE TEACHING DURING THE PANDEMIC 96
16 MLADIN FRANCA, NAGY CRISTINA MIHAELA - CASE STUDY ON THE ORGANIZATION, IMPLEMENTATION AND MAINTENANCE OF INTERNAL CONTROL, INTERNAL AUDIT, AND MANAGEMENT SYSTEMS WITHIN A PUBLIC INSTITUTION 102
17 NAGY CRISTINA MIHAELA, MLADIN FRANCA - CONTROL AND SUPERVISION OF INSURANCE COMPANIES 109
18 NICOLAESCU CRISTINA, BÎJA MONICA SUZANA - LEGAL, ACCOUNTING AND TAX ASPECTS REGARDING FIDUCIARY CONTRACTS 115
19 PETCOVICI TANIA, MADINCEA PAȘCU SILVIA LAURA - BENEFITS OF ONLINE TEACHING 127
20 POPOVICI DANIELA MARIOARA, POPOVICI FLORIN, POPOVICI DUMITRU - ACCOUNTING AND TAXATION OF JOINT VENTURES 132
21 POPOVICI FLORIN, POPOVICI DANIELA MARIOARA - SOME ASPECTS REGARDING THE PERFORMING OF THE AUDIT OF THE ELECTRICITY DISTRIBUTION NETWORKS IN ROMANIA 139
22 SANDA CRISTINA MARIA - CONSIDERATIONS REGARDING THE MOTIVATION OF EMPLOYEES IN AN AUTOMOTIVE COMPANY 144
23 TĂRĂBÎC MIRELA - THE POLITICAL AND ECONOMIC CONSEQUENCES OF THE SECOND WORLD WAR AND THE TRANSFORMATION OF THE ROMANIAN ECONOMY INTO A SOCIALIST ECONOMY (1945-1965) 151

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