Anale. Seria Ştiinţe Economice

Annals. Economic Science Series

Vol. XXVI / 2021 (Vol. XXVI / 2021)

I.S.S.N. 1582 - 2680
editura eurostampa
Timişoara 2021

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)

© 2021, Conţinutul fiecărui articol este responsabilitatea autorului.

Coperta: Mihaela Gruber

COLEGIUL DE REDACŢIE

EDITORIAL BOARD


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

Habilitated Professor Alic BIRCA, Ph.D - ASEM, Faculty of Economics and Law, Moldavia

Habilitated Professor Marian NĂSTASE, Ph.D, Bucharest University of Economic Studies, Faculty of Management, Bucharest

Habilitated Associate Professor Luiza CARAIVAN, Ph.D - "Tibiscus" University of Timişoara, Faculty of Law and Public Administration, Romania

Habilitated Associate Professor Agata PIERSCIENIAK, Ph.D - Gdańsk University of Technology, Poland

Professor Alic Lucian CERNUȘCA, Ph.D - “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Professor Radu RĂDUCAN, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Professor Carolina SMOCHINA, Ph.D - European University of Lefke, Faculty of Economics,Turkey

Professor Ionel BOSTAN, Ph.D - “Stefan cel Mare” University of Suceava, Romania

Associate Professor Denisa ABRUDAN, Ph.D – West University of Timisoara, Faculty of Economics and Business Administration, Romania

Associate Professor Roxana AVRAM, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Associate Professor Dana Codruţa DĂIANU, Ph.D - “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Associate Professor Daniela HARANGUȘ, Ph.D - “AUREL VLAICU” UNIVERSITY OF ARAD, Faculty of Economic Sciences, Romania

Associate Professor Lavinia Olivia IANCU, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Associate Professor Nicoleta ISAC, Ph.D - İstanbul Sabahattin Zaim University, Department of Business Administration and Management Science, Turkey

Associate Professor Ivana KOVAČEVIĆ, Ph.D- University of Belgrade, Serbia

Associate Professor Franca MLADIN, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Associate Professor Masood NAWAZ KALYAR, Ph.D - GC University Faisalabad, Lyallpur Business School, Pakistan

Associate Professor Luisa PINTO, Ph.D - University of Porto, Portugal

Associate Professor Marina Luminița SÂRBOVAN, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Associate Professor Florentina Anica PINTEA, Ph.D - "Tibiscus" University of Timişoara Faculty of Computer Science and Applied Informatics, Romania

Lecturer Irina Daniela COSTESCU, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Violeta Gianina DRAGOTĂ, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Mihaela Simona GALEA, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Elena Doina GHICA, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Raoul Sabin GORDEAN, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Silvia Laura MADINCEA PAȘCU, Ph.D -  "Tibiscus" University of Timişoara, Department of Cross Curricular Teaching, Romania

Lecturer Sorin BELEA, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Tania PETCOVICI, Ph.D -"Tibiscus" University of Timişoara, Department of Cross Curricular Teaching, Romania

Lecturer Daniela Marioara POPOVICI, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Florin POPOVICI, Ph.D - "Tibiscus" University of Timişoara, Faculty of Economics, Romania

Lecturer Mirela TĂRĂBÎC, Ph.D -"Tibiscus" University of Timişoara, Department of Cross Curricular Teaching, Romania

Researcher Arun SUKUMAR, Ph.D – Coventry University, U. K.

Mădălina MATICIUC, Ph.D – West University of Timisoara, Faculty of Economics and Business Administration, Romania

Drita KRUJA, Ph.D – European University of Tirana, Albania

COMITETUL DE RECENZIE

REVIEW COMMITTEE


Aura Emanuela Domil - West University of Timisoara, Romania

Aura Emanuela Domil - West University of Timisoara, Romania

Avram Marioara - University of Craiova, Faculty of Economics, Romania

Cristina Mihaela Nagy - "Tibiscus" University of Timişoara, Romania

Cristina Nicolaescu - “Aurel Vlaicu” University of Arad, Romania

Daniela Haranguș - ”Aurel Vlaicu” University of Arad, Romania

Elena Doina Ghica - National College „Traian Doda”, Caransebeș

Franca Mladin - "Tibiscus" University of Timişoara, Romania

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

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

Laura Raisa Milos - West University of Timisoara, Romania

Lucian Cernușca - ”Aurel Vlaicu” University of Arad, Romania

Marius Cristian Milos - West University of Timisoara, Romania

Mihaela Simona GALEA - "Tibiscus" University of Timişoara, Romania

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

Tania Petcovici - "Tibiscus" University of Timişoara, Romania

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

Facultatea de Ştiinţe Economice / "TIBISCUS" University of Timişoara Faculty of Economics

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TABLE OF CONTENTS

 

#Author & TitlePage
1 COSTEA SIMONA-CRISTINA
THE INFLUENCE OF THE PANDEMIC ON E-COMMERCE
7
2 COSTESCU IRINA DANIELA
BUREAUCRACY AFFECTING COMPANY PROFITABILITY
13
3 COSTESCU IRINA DANIELA
THE EXPENSES, DISTINCTIVE ELEMENTS BETWEEN THE FINANCIAL ACCOUNTING AND PUBLIC ACCOUNTING
18
4 DĂIANU DANA CODRUŢA, ABRUDAN DENISA
ASPECTS REGARDING THE CORRELATION BETWEEN THE LEVEL OF RESEARCH FUNDING AND THE INNOVATION INDEX IN THE EU
23
5 DRAGOTA VIOLETA - GIANINA, BUZILA NICOLETA
PUBLIC INTERNAL AUDIT DURING COVID-19 PANDEMIC
39
6 GALEA MIHAELA SIMONA
THE DIGITAL FUTURE OF EUROPE
45
7 GALEA MIHAELA SIMONA, BELEA SORIN
PRODUCTION FUNCTION. EXPLANATORY MODELS REGARDING THE HEALTH PRODUCTION SERVICE
50
8 GHICA ELENA DOINA
THE FORMAL SOURCES OF LAW
59
9 GHICA ELENA DOINA
THE FORMATION OF MODERN LAW
64
10 GORDEAN RAOUL SABIN
THE AVOCADO WAR, FROM "ALLIGATOR'S PEAR" TO "GREEN GOLD"
68
11 GORDEAN RAOUL SABIN
THE PEANUT PROBLEM
76
12 HARANGUŞ DANIELA
ANALYSIS OF THE EVOLUTION OF BANK INTEREST RATES FOR LOANS AND DEPOSITS
81
13 HARANGUŞ DANIELA
ASPECTS REGARDING THE RISKS IN BANKING ACTIVITY IN THE CONTEXT OF THE COVID-19 PANDEMIC
87
14 HARANGUŞ DANIELA
THE EVOLUTION OF CARD TRANSACTIONS MADE BY ROMANIAN BANKS
93
15 IANCU LAVINIA- OLIVIA
BANKRUPTCY RISK ANALYSIS. CASE STUDY
99
16 IANCU LAVINIA- OLIVIA
RELEASE OF RESIDUAL DEBTS
108
17 MADINCEA PAȘCU SILVIA LAURA, PETCOVICI TANIA
FACE-TO-FACE, BLENDED/HYBRID AND ONLINE TEACHING
113
18 MLADIN FRANCA
ACCURACY AND REALITY OF THE DATA REFLECTED IN FINANCIAL STATEMENTS
118
19 MLADIN FRANCA, NAGY CRISTINA MIHAELA
AUDIT ON PUBLIC PROCUREMENT PLANNING IN A PUBLIC ENTITY
124
20 NAGY CRISTINA MIHAELA, BELEA SORIN
ANALYSIS OF THE FINANCIAL BALANCE FOR A COMPANY AND ITS IMPORTANCE
129
21 NAGY CRISTINA MIHAELA, MLADIN FRANCA
BALANCE SHEET ANALYSIS BASED ON THE RATE METHOD FOR A COMPANY SALING CONSTRUCTION MATERIALS
136
22 NICOARĂ SAMUEL, HARANGUȘ DANIELA
THE EVOLUTION OF MONETARY INDICATORS DURING THE PANDEMIC IN ROMANIA
146
23 PETCOVICI TANIA, MADINCEA PAȘCU SILVIA LAURA
LANGUAGE LOCALIZATION, INTERNATIONALIZATION, TRANSCREATION
155
24 RĂDUCAN RADU
DIAGNOSTIC ANALYSIS OF HUMAN RESOURCES - BRILL OIL S.A. COMPANY
162
25 RĂDUCAN RADU
ETHIC AND INTERNATIONAL RELATIONS
174
26 RĂDUCAN RADU
ORGANIZATIONAL CHANGE AND EMPLOYEE REACTIONS
180
27 STOICA ADRIAN
SPECIFIC DETERMINANTS OF QUALITY AND ACCESS TO MEDICAL SERVICES
192
28 TĂRĂBÎC MIRELA
MILESTONES OF THE ROMANIAN ECONOMIC LIFE IN THE FEUDAL ERA
199