Annals - Economy Series

2009 - 2024

From Constantin Brancusi University, Faculty of Economics
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Volume 5, month October, 2017

LEADING FACTORS OF THE GLOBAL FINANCIAL CRISIS – THE US EVIDENCE pp. 4-13

Meri Boshkoska and Spiro Lazaroski

APPLICATION OF COMPETITIVE ANALYSIS METHODS IN THE MULTI-CRITERIAL HIERARCHY OF REGIONS. INFORMATION AND COMMUNICATION TECHNOLOGY: ROMANIA pp. 4-15

Steliac Nela

THE GLOBAL CRISIS AND RETAILERS:THE OBSTACLES pp. 4-10

Halil D. Kaya

DECISION SUPPORT SYSTEMS FOR NEW PROJECT DEVELOPMENT IN FAST MOVING CONSUMER GOODS INDUSTRIES pp. 4-14

Ninko Kostovski, Marjan Bojadjiev and Hari Lokvenec

IMPLEMENTATION OF AN ERP - ANALYSIS AND RECOMMENDATIONS IN THE IT UNIT TESTING PHASE. A CASE STUDY (I) pp. 4-11

Banta Viorel Costin

THE ROLE OF CORPORATE GOVERNANCE IN TRANSITION ECONOMIES: CONTRIBUTION AND DEVELOPMENT pp. 5-12

Olivera Gjorgieva-Trajkovska, Krume Nikoloski, Blagica Koleva and Vesna Georgieva Svrtinov

FINANCIAL MICROMANAGEMENT FOR BSE FIRMS pp. 5-9

Lupu Dan

THE SPECIFIC ACCOUNTING TREATMENTS REGARDING STOCKS pp. 5-9

Paliu–popa Lucia and Cosneanu Lavinia

IMPROVING THE MANAGEMENT OF THE COMPANY ESTABLISHING MECHANISMS INTERNAL CONTROL IN SERBIA pp. 5-9

Aleksandar Majstorovic, Slobodan Popović, Jelena Toskovic, Rajko Macura, Jugoslav Anicic and Dusan Anicic

THE IMPACT OF THE 2008 GLOBAL CRISIS ON THE DEPTH OF THE FINANCIAL SYSTEM pp. 5-18

Halil D. Kaya

DETERMINANTS OF STOCK PRICES OF BANKING SECTOR WITH REFERENCE TO PRIVATE SECTOR BANKS pp. 5-14

Neeraj Aswal and Sudhi Sharma

AI AND THE ENVIRONMENT: THE TRANSITION TO A BIOECONOMIC DIGITALIZED SOCIETY pp. 6-13

Raluca Iorgulescu and John Polimeni

THE FINANCIAL CRISIS: A NEVERENDING STORY pp. 10-15

Radulescu Magdalena, Jianu Elena and Zamfiroiu Tatiana

BRICS-JUST AN ACRONIM? pp. 10-17

Botis Sorina

OPPORTUNITIES TO INCREASE THE VALUE OF SLOVENIA’S TRADE IN GOODS WITH THE PACIFIC RIM COUNTRIES – THE CASE OF AUSTRALIA pp. 10-16

Dejan Romih, Masa Mikola and Klavdij Logozar

HAPPY PLANET INDEX IN EUROPE. A GINI ANALYSIS OF SUSTAINABLE DEVELOPMENT pp. 11-20

Marian Zaharia, Gogonea Rodica-Manuela and Vlasceanu Carmen Florentina

THE APPLICATION OF FISCAL FACILITIES REGARDING THE REMUNERATION IN THE ROMANIAN CONSTRUCTION SECTOR, STARTING IN 2019 pp. 12-20

Paliu – Popa Lucia, Nicolae Ecobici and Busan Gabriela

EVOLUTIONS IN POSTAL AND COURIER SERVICES IN ROMANIA pp. 13-19

Cecilia Rabontu

USE OF CLUSTER ANALYSIS IN STUDY OF EUROPEAN CEREALS MARKET pp. 14-27

Paliu-Popa Lucia, Chirtoc Irina-Elena and Busan Gabriela

DIGITAL TRANSFORMATION AND LABOR MARKET DYNAMICS: QUANTIFYING ITS IMPACT THROUGH BIBLIOMETRIC RESEARCH pp. 14-32

Pirvu Ramona, Pirvu Cerasela, Tarbujaru Tudor and Ciobanu Riana Maria

A REAL MAP OF EUROPEAN LIFE INSURANCE MARKET – A SPATIAL APPROACH pp. 15-22

Gabriel Armean and Gabriela-Mihaela Muresan

HOW WERE BANKS INVOLVED IN SUPPORTING ROMANIAN SMEs DURING THE COVID-19 PANDEMIC? pp. 15-19

Stefan Catana, Sorin-George Toma, Catalin Gradinaru and Zainea Loredana Nicoleta

WHAT WE KNOW ABOUT THE CONVERGENCE CRITERIA FOR ROMANIA’S ADHERING IN EURO ZONE pp. 16-23

Lucian-Ion Medar and Irina-Elena Chirtoc

THE IMPACT OF THE 2008-2009 GLOBAL CRISIS ON RETAILERS’ AND CORE INDUSTRY FIRMS’ BANKING RELATIONSHIPS pp. 16-23

Halil D. Kaya

AUSTRALIA’S TRADE IN GOODS WITH SLOVENIA AND THE WESTERN BALKAN pp. 17-19

Dejan Romih

CORRECTING ACCOUNTING ERRORS AND ACKNOWLEDGING THEM IN THE EARNINGS TO THE PERIOD pp. 18-23

BUSUIOCEANU STELIANA Author-Workplace-Name: Transilvania University of Brasov, Faculty of Economic Sciences and Business Administration

SUSTAINABILITY OF EXCHANGE RATES AND CRUDE OIL PRICES CONNECTION WITH COVID-19: AN INVESTIGATION FOR BRICS pp. 19-29

Parul Bhatia

THE INFLUENCE OF THE CORPORATE GOVERNANCE MECHANISMS AND AUDIT FEES ON THE FINANCIAL PERFORMANCE MEASURED WITH ROA pp. 20-31

Cioban (lucan) Alexandra Narcisa

CONTRAVENTION AND CRIMINAL LIABILITY FOR PRACTICE OF UNFAIR COMPETITION pp. 20-25

Rujan Ion Cristinel

STATISTICAL ANALYSIS OF THE TOURIST ACTIVITY THAT IS IN FREE FALL pp. 20-29

Constantin Anghelache, Madalina-Gabriela Anghel, Stefan Virgil Iacob and Dana Luiza Grigorescu

FUTURES STUDIES AND ECONOMIC DEVELOPMENT: AN INTERDISCIPLINARY APPROACH pp. 21-28

Oleh Chornyi

INTERNET RESOURCES FOR ACCOUNTANTS pp. 23-40

Sorin Teiusan

THE INFLUENCES OF ROMANIAN EDUCATIONAL SYSTEM TRANSFORMATIONS ON HUMAN RESOURCES MANAGEMENT IN SCHOOLS pp. 24-27

Muscalu Emanoil

ESTIMATED DATE OF COMPLETION OF THE PLANNED MOTORWAY SEGMENTS IN THE CENTRAL, NORTH-WESTERN AND WESTERN REGIONS OF ROMANIA Abstract: Romania’s highways are standing ahead of considerably high investments. In the last few decades the transport infrastructure has been pushed into the background due to lack of financial support. The 21st Century has brought important breakthroughs in the building of highways. In the report on global risks in 2013 published by WEF (World Economic Forum) the "The prolonged neglect of infrastructure" is being considered such a risk. Our study focuses on the construction works that have been carried out in the Central, North- Western and Western regions of Romania. The highways of the above mentioned regions will be analysed based on three main points of focus: highways that have already been built, highways currently under construction and highways that are planned to be built. The aim is to present and compare the 3 regions’ highway infrastructure, determination of an approximate end date for the highways that are currently under construction. It has been concluded, that until 2013 the construction work on segments funded by the EU progressed much faster, than the ones funded by the government. The results of the study refer to how soon could the construction works reach an end on segments currently in progress pp. 24-33

CSUTAK ISTVAN Author-Workplace-Name: BABES - BOLYAI UNIVERSITY, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION

NTELLECTUAL CAPITAL AS THE BASIS FOR ECONOMIC DEVELOPMENT AND COMPETITIVENESS pp. 24-29

Bozidar Milenkovski and Marina Blazekovic-Toshevski

INTERNATIONAL RESERVES, GUARANTEE THAT SUPPORTS ROMANIA'S ECONOMIC DEVELOPMENT pp. 26-32

Medar Lucian-Ion and Irina-Elena Chirtoc

MANAGEMENT AND SPORTING ACTIVITIES pp. 28-31

Monica Delia Bica and Dobre Grigore

THE IMPACT OF STRUCTURAL DEFICIENCIES OF THE NATIONAL ECONOMY ON GLOBAL COMPETITIVENESS pp. 28-34

Mihaela Tudose and Avasilcai Silvia

WHAT DOES IMPROVED SPECTRUM MANAGEMENT MEAN FOR THE PHILIPPINES? pp. 29-35

Jason Patalinghug and Epictetus Patalinghug

THE EVOLUTION OF THE ROMANIA'S INTERNATIONAL TRADE DURING THE HEALTH CRISIS pp. 30-35

Constantin Anghelache, Madalina-Gabriela Anghel and Stefan Virgil Iacob

TRENDS IN ENVIRONMENTAL TAXES IN THE EUROPEAN UNION AND ROMANIA pp. 30-37

Alina Ailincă

IRREGULARITIES ENCOUNTERED IN THE LABELLING OF FOOD PRODUCTS pp. 30-38

Toma Andrei

INFLUENCE OF DEMOGRAPHIC AND HOUSEHOLD FACTORS ON SURRENDER OF LIFE INSURANCE POLICIES IN INDIA pp. 31-32

Vidyavathi Kayarthakdka, Birau Ramona, Savita Sachin Rai, Rajeshwari Puttanna and Ninulescu Petre Valeriu

EMPIRICAL ANALYSIS OF THE ENTREPRENEURIAL ENVIRONMENT AT REGIONAL LEVEL IN ROMANIA. CASE STUDY: THE REGION OF SOUTH-WEST OLTENIA pp. 32-38

Balacescu Aniela and Author-Name: BALACESCU Aniela

GENERAL ASPECTS ON REGIONAL DEVELOPMENT pp. 32-36

Nitescu Alina

TOURIST DESTINATIONS AS PART OF THE TOURIST SYSTEM IN PROCEDURES OF MANAGEMENT OF TOURISM ECONOMY CONSIDERED AS DEVELOPMENT OF THE ECONOMY pp. 33-40

Birsena Duljevic

INDICATORS USED IN ANALYSING EMPLOYEES’ BEHAVIOUR IN A COMPANY pp. 33-38

Lapadusi Mihaela Loredana and Caruntu Constantin

ANALYSIS OF THE COMPETITIVENESS OF THE AGRICULTURAL SECTOR IN TERMS OF COMMERCIAL TRADE, PARALLEL ROMANIA - SERBIA pp. 33-48

Georgiana Raluca Ladaru and Ionut Laurentiu Petre

QUALITY - ABILITY, PROPERTY OR CAPACITY OF SATISFYING SOME NEEDS Abstract: For the notion of quality, they have made numerous definitions, with a degree of detail higher or lower, or interpretive statements that have evolved over time with increased environmental concerns in the field of quality and which have to concepts such as: degree, excellency, degree of excellence. A movement much more widely in a worldwide have theories which I appeal to properties, skills, or attributes of goods and services in respect of which they are distinguished in terms of quality pp. 34-38

Curelar Mirabela Rely Odette

BRANDING IN SPORT pp. 35-41

Barbu Mihai Constantin Razvan and Popescu Marius Catalin

ROMANIAN TRANSFER PRICING LEGISLATION – AN ANALYSIS FROM THE COUNTRY-BY-COUNTRY REPORTING PERSPECTIVE pp. 36-43

Ioana Ignat

TOURISM REVIVAL – NEW HORIZONS AFTER THE PANDEMIA pp. 36-41

Todor Dyankov

MODELLING STOCK MARKET VOLATILITY: THE CASE OF BIST-100 pp. 37-47

Filiz Eryilmaz

HEALTH PROTOCOLS – AN INSTRUMENT TO IMPROVE HOTELS' SUSTAINABLE PRODUCTS pp. 38-43

Codruta Baltescu

THE ORGANISATIONAL INTEGRATION OF ENERGY MANAGEMENT pp. 39-42

Stegaroiu Carina-Elena

CONTRIBUTION OF SPORTS ADAPT TO LABOUR MARKET INSERTION OF PEOPLE WITH DISABILITIES Abstract: People with different types of disabilities, still face significant barriers and prejudices that lead to the failure of their rights and in terms of labour market access is difficult due to the fact that these people do not receive enough support in their transition from education to employment form. The company must give greater importance to the role of sport in social policy and strategy on protection of the disabled person. This is because the sport a positive impact on people and especially on people with disabilities in many areas, including the labour market insertion. Keywords: labour market, people with disabilities, adapted sports, exercise Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series pp. 39-44

MARIAN Author-Workplace-Name: Constantin Brancusi University of Targu Jiu, Romania Durbacea-Bolovan

THE IMPACT OF RENEWABLE ENERGY SUBVENTION ON THE CAPTIVE CONSUMER pp. 39-44

Paliu Popa Lucia and Cosneanu Lavinia

THE EVOLUTION OF THE ECONOMY BETWEEN 2006 - 2021 MEASURED BY GDP, GDP PPP IN ACCORDANCE WITH THE AVERAGE WAGES - EURO AREA VS ROMANIA – pp. 39-46

Csosz Csongor

MONETARY POLICY INTEREST RATE AT THE CONFLUENCE WITH MACROECONOMIC INDICATORS pp. 41-49

Lucian-Ion Medar

EXPLORING THE PATTERNS OF REGIONAL CONVERGENCE IN THE EUROPEAN UNION pp. 41-48

Holobiuc Ana-Maria

ASPECTS OF THE IMPACT OF COVID-19 ON THE NUMBER OF EMPLOYEES IN ACCOMMODATION AND FOOD SERVICE ACTIVITIES. RETURN TRENDS pp. 42-48

Marian Zaharia, Balacescu Aniela and Gogonea Rodica-Manuela

ACCOUNTING AND FISCAL REPORTS IN THE CASE OF THE ANNULMENT OF THE VAT CODE pp. 42-49

Deaconu Sorin Constantin

THE STRATEGY OF INCREASING THE COMPETITIVENESS OF ROMANIAN AUTOMOBILE INDUSTRY BY TRANSITION TO ALTERNATIVE ENERGY IN INTERNATIONALIZATION CONDITIONS pp. 43-50

Alina Hagiu

INTEGRATING MIGRATION INTO THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT pp. 44-52

Mariana Balan, Carmen Uzlau and Brindusa Radu

CONSIDERATIONS ON STOCK OPTIMIZATION pp. 44-49

Maria-Andreia Iliescu (ristea), Marioara Avram and Nensi Xhani

USING MULTICRITERIAL RANKING MODELS IN CASE OF SOLUTIONS REGARDING THE SUPPLY OF THERMAL ENERGY FOR RESIDENTIAL GROUPS OF BUILDINGS Abstract: In this paper we analyze the way of choosing the technical solutions concerning the supply of thermal energy for residential groups of buildings, using the Multicriterial Ordinal Ranking Model, the Relative Distance Comparison model in relation with the maximum performance and the Relative Distance Comparison model in relation with the average performance. The paper ends with the presentation of the numerical results and a few conclusions. The models proposed may be used in practice in case of feasibility studies, for master degree theses as well as for Ph.D. theses pp. 45-52

Giurca Ioan, CALDARE IOAN Author-Workplace-Name: TECHNICAL UNIVERSITY OF Cluj-Napoca, Muntea Cornel and NASTAC DORIN CRISTIAN Author-Workplace-Name: TRANSILVANIA UNIVERSITY OF Brasov

TENDENCIES IN THE DEVELOPMENT OF BUDGET REVENUES UNDER THE IMPACT OF TAX POLICY OF ROMANIA pp. 45-50

Dobrota Gabriela

FINANCIAL DIAGNOSTIC ELEMENTS OF THE COMPANY CASE STUDY ON CONRAG S.A pp. 47-57

Sorin Adrian Ciupitu, Oana Camelia Iacob, Nicoleta Luminita Popescu (groaznicu) and Magdalena Anton (musat)

THE EFFECT OF UNEQUAL DISTRIBUTION OF THE STANDARD AND QUALITY OF LIFE IN THE COUNTRIES OF THE WESTERN BALKANS pp. 48-53

Jelena Toskovic, Slobodan Popovic, Sreten Jelic, Macura Rajko and Grubljesic Zeljko

HUMAN RESOURCES DEVELOPMENT IN THE LABOR MARKET: AN ANALYSIS OF THE COMMITMENT OF ORGANIZATIONS IN EU MEMBER STATES pp. 49-58

Birca Alic

THE DEPTH OF THE FINANCIAL SYSTEM: THE TRENDS FOR DEVELOPED AND DEVELOPING COUNTRIES pp. 49-63

Halil D. Kaya

THE DEVELOPMENT OF A SIMPLE AND ADAPTIVE DIGITAL TOOL TO RECORD STUDENTS' ATTENDANCE pp. 49-56

Balacescu Aniela and Boncea Adrian

HОW DОES LOOK LIKE ROMANIA IN 2017? pp. 50-55

Lоrеnа DUDUIАLA Рореscu and Genu Alexandru Caruntu

ANALYSIS OF THE IMPACT OF INSURANCE SECTOR ON TOTAL INVESTMENTS IN ROMANIA pp. 50-58

Costache Bianca

THE DAWN OF A NEW ECONOMIC CRISIS ROMANIA’S ECONOMY IN THE CONTEXT OF CURRENT INTEGRATION AND GLOBALIZATION EVENTS pp. 50-65

Ratiu (Scutelnicu) Mina Raluca

IMPROVEMENT OF YOUTH INSERTION ON THE LABOUR MARKET THROUGH SOCIAL PROGRAMS DEVELOPED BY UNIVERSITIES AND THE BUSINESS ENVIRONMENT pp. 51-56

Brinzea Victoria-Mihaela and Nicolescu Ramona-Camelia

RISK AND CONTAGION ON FINANCIAL MARKETS AFTER THE 2007 SUB-PRIME MORTGAGE CRISIS pp. 51-55

Lucian Belascu

DIRECT INVESTMENT ON REGIONAL MARKETS pp. 53-56

Liviu Neamtu and ADINA CLAUDIA NEAMTU Author-Workplace-Name: Constatin Brancusi University of Targu Jiu, Romania

LINKS AND SYNERGIES OF SUSTAINABLE DEVELOPMENT GOALS pp. 53-61

Simona Frone, Victor Platon and Andreea Constantinescu

ELECTRIC VEHICULE – A NEW DIRECTION FOR SOCIO-ECONOMIC DEVELOPMENT pp. 54-59

Stefan Cirstea

LABOR MARKET CHARACTERISTICS IN THE SOUTH-WEST OLTENIA REGION pp. 56-62

Irina-Elena Chirtoc

THE IMPORTANCE OF ESTABLISHING A LEGAL FRAMEWORK AND OTHER INTERNAL AUDIT WORK, ESPECIALLY IN THE WORK OF THE TRANSITION COUNTRIES LIKE THE REPUBLIC OF SERBIA pp. 56-60

Slobodan Popovic, Dragan Duranovic, Olja Munitlak Ivanovic, Ranko Mijic and Vrhovac Drazen

FROM THE ORIENTATION OF MARKETING TO BUSINESS MODEL–A MORE ENTREPRENEURIAL UNIVERSITY pp. 57-62

Mihaela Diaconu and Amalia Dutu

ANALYSIS OF EVOLUTION EDUCATIONAL SERVICES IN ROMANIA IN THE PERIOD 1992 - 2011 pp. 57-63

Cecilia Rabontu and Aniela Balacescu

PERSPECTIVES REGARDING THE IMAGE EVALUATION OF PUBLIC ORDER AND SAFETY ORGANIZATIONS USING EXTERNAL FEEDBACK pp. 57-63

Hulpus Ioana and Hulpus Alexandru

THE IMPACT THAT CLOUD COMPUTING HAS ON THE FINANCIAL ACCOUNTING PROCESSES OF COMPANIES. A CASE STUDY ON CHOOSING A CLOUD ACCOUNTING PROVIDER pp. 58-63

Turcan Cristian Dragos and Banta Viorel Costin

SUCCESSFUL COMPANIES AND INFLUENCING FACTORS pp. 59-68

Burja Camelia

THE ROLE OF SUSTAINABLE FINANCE AND INVESTMENTS IN THE GREEN RECOVERY pp. 59-67

Simona Frone, Victor Platon and Andreea Constantinescu

THE EVOLUTION OF ROMANIAN TRADE IN INFORMATION PRODUCTS AND SERVICES pp. 60-64

Cecilia Rabontu and Madalina Cristina Vasile

THE INFLUENCE OF SOCIAL GOALS AND GENDER ON NEGOTIATION pp. 61-66

Dacinia Crina Petrescu

STANDARD COST METHOD IN CONFECTIONERY PRODUCTION pp. 62-77

Ionescu Constantin Aurelian, Paschia Liliana, Nicoleta Gudanescu, Coman Mihaela Denisa, Mantaluta(tomus) Iulia and Zavincu Adriana

THE NECESSITY OF APPROACHING THE ENTERPRISE PERFORMANCE CONCEPT THROUGH A THEORETICAL FUNDAMENTAL SYSTEM pp. 63-69

Deac Veronica

THE IMPORTANCE OF THE ACCOUNTING INFORMATION IN HIGHER EDUCATION INSTITUTIONS MANAGEMENT pp. 63-66

Dragusin Cristina-Petrina and Criveanu Maria

PERFORMANCE TREND AND PERFORMANCE CURRENT RATINGS BY ECONOMIC VALUE ADDED (EVA) Abstract: The Economic Value Added (EVA) is an index of „durable development.” It was proposed by the Stern-Stewart Office and represents the true economic profit of companies. A company reports economic profit only if the reported accounting profit is higher than the opportunity cost of equity. The authors of the EVA model (Stern-Stewart) have also proposed the ways of restating the financial statements to get a “fair image” of the results, thus eliminating the “accounting distortions.” Based on the performance indexes calculated based on EVA and second-generation indexes relating to EVA, we calculated two types of rating: Rating Performance Current and Rating Performance Trend. The rating is calculated by means of the percentiles technique and the results are split into 22 rating classes. The used database is Russell 3000 pp. 64-84

BOGEANU Author-Workplace-Name: The Bucharest University of Economic Studies Alexandru, CLAUDIA SERBAN Author-Workplace-Name: The Bucharest University of Economic Studies Elena and ROBU Author-Workplace-Name: The Bucharest University of Economic Studies Vasile

IMPACT OF THE RUSSIAN - UKRAINIAN CONFLICT ON ROMANIAN INFLATION pp. 64-74

Nodis Ionut Catalin and Pitorac Ruxandra Ioana

THE RESOURCES OF THE PUBLIC HEALTH SYSTEM FOR ROMANIA TO BE A HEALTHY AND STABLE STATE pp. 64-72

Gilda Toma

ECONOMIC EFFECTS OF MIGRATION - REMITTANCES AND GDP pp. 64-73

Paul Ivan, Gabriela Prelipcean and Mariana Lupan

ORIENTATION TOWARD CUSTOMER FOR PUBLIC FOOD SERVICE COMPANIES pp. 65-73

Liviu Ilie Facaleata

THE MULTICRITERIAL PERSPECTIVE IN ASSESSING OF AN INVESTMENT PROJECT IN THE ENERGY MINING INDUSTRY pp. 66-74

Corici Marian-Catalin and Medar Lucian Ion

DEFICIENCIES IN THE FISCAL CONTROL OF THE NATURAL PERSON FROM ROMANIA pp. 67-70

Dumitrescu Serju

THE ROMANIAN CONSUMERS LIVING ABROAD – AMBASSADORS OF THE ROMANIAN BRANDS? pp. 67-71

Barbu Mihail Catalin

DEBT AND DEBT SUSTAINABILITY IN THE CONTEXT OF SUSTIANABLE DEVELOPMENT pp. 68-77

Alina Ailincă

USING THE RANGE METHOD BASED ON THE RELATIVE DISTANCE IN THE STUDY OF THE HUMAN MOBILITY PHENOMENON AT THE LEVEL OF THE EUROPEAN UNION pp. 69-76

Cirnu Doru, Chirtoc Irina-Elena and Busan Gabriela

THE USELESS OF THE TRANSFER PRICING FILE pp. 70-76

Deaconu Sorin-Constantin

THE DUAL CONTROL – A REQUIREMENT OF THE CURRENT BANK MANAGEMENT pp. 71-75

Alina Matis and Cosmin Matis

ISSUES THAT CONTRIBUTE TO MAINTAINING A LOW LEVEL OF EMPLOYMENT AND WORK IN ROMANIA COVERED BY THE OPERATIONAL PROGRAMME HUMAN CAPITA pp. 72-79

Busan Gabriela and Nicolae Ecobici

LOCAL TAXES AS AN INDICATOR OF SELF-GOVERNMENT AND DECENTRALISATION pp. 73-79

Cozma Ion, Tirau Adrian and Puscas Sorina Ancuta

THE IMPACT OF CORPORATE CULTURE ON THE EFFECTIVENESS OF COMPANIES pp. 74-78

Criveanu Maria Magdalena

THE ECONOMICS OF INNOVATION: BLOCKCHAIN TECHNOLOGY pp. 74-80

Csosz Csongor

CONSUMER PERCEPTION OF A SPORT BRAND. STUDY CASE AT THE SPORT CLUB MUNICIPAL CRAIOVA pp. 75-85

Barbu Mihai Constantin Razvan, Diaconescu Dragos Laurentiu, Alican Umut and Popescu Marius Catalin

CREATING A FUZZY LOGIC MULTICRITERIA ANALYSIS MODEL FOR PRIORITIZING PUBLIC INVESTMENTS USING TOTAL INVESTMENT COST, TIME SAVINGS AND ECONOMIC NET PRESENT VALUE pp. 75-83

Guler Ovidiu - Vasile

FINANCIAL ACCOUNTING APPROACHES OF THE REVOLVING LOANS WITH THE EXAMPLE OF THE FOREIGN TRADE COMPANIES pp. 76-80

Adriana Iota

THE ROLE AND IMPORTANCE OF CAPITALIZING ON TOURISM POTENTIAL AT LOCAL COMMUNITY LEVEL pp. 77-83

Nitescu Alina

THE TOURISTIC POTENTIAL OF CARAS-SEVERIN COUNTY pp. 77-87

Gherghina Liliana

GOVERNMENT INTERVENTION IN THE DEVELOPMENT OF THE CIRCULAR ECONOMY pp. 78-86

Gabriela Piciu

THE DEVELOPMENT OF THE PLANET IMPACTED BY CLIMATE CHANGE pp. 78-85

Dobrescu Mihaela Edith

COMMUNICATION AND BRANDING – ECONOMIC STANDPOINT pp. 79-82

Claudia Paicu

CORPORATE STRATEGY: AN OVERVIEW pp. 80-85

Andrisan Gabriela Nicoleta and Modreanu Andra

THE DIAGNOSIS ANALYSIS OF FINANCIAL BALANCE BY USING LIQUIDITY pp. 80-83

Caruntu Alexandru

INTERREGIONAL DISPARITIES OF THE COLLABORATIVE ECONOMY IN ROMANIA. THE CASE OF ACCOMMODATION SERVICES pp. 81-91

Steliac Nela

THE IMPACT OF ABUSIVE CLAUSES LITIGATIONS ON PROFITABILITY OF ROMANIAN BANKS pp. 81-87

Lupu Dan

THE IMPORTANCE OF EVALUATION OF RISK MANAGEMENT IN BUSINESS pp. 83-89

Slobodan Popovic, Jelena Toskovic, Rajko Macura, Jugoslav Anicic and Dusan Anicic

THE NECESSITY OF IMPLEMENTING A COMPUTERIZED SYSTEM OF INTEGRATED ADMINISTRATION IN AN INSTITUTION pp. 84-94

Carina-Elena Stegaroiu

ANALYSIS OF THE FACTORS AND SUBFACTORS AFFECTING PROFIT BEFORE TAXATION pp. 84-90

Ecobici Mihaela Loredana

EU WORK-LIFE INTEGRATION: LEGISLATIVE DEVELOPMENTS pp. 84-89

Dalina Andrei

CHANGES INSIDE THE ROMANIAN BANKING SYSTEM IN THE FRAME OF THE FINANCIAL AND BANKING CRISIS Abstract: After the year 1990, bashfully at first, but then more and more prominently, the countries of Central and Eastern Europe have become major loan recipients from foreign banks, either cross-border, or local through open subsidiaries in the emerging European countries. The Romanian banking system continues to be among the most dynamic economic areas in Romania. Further on characterized by a relatively low level of financial intermediation, the Romanian banking market is considered to have potential for the possible buyers, especially in the crisis period when many small banks looked for a merger with another small or medium bank for consolidation reasons. Although the Romanian banking system faced crisis pretty well comparative with the rest of the world countries, if we consider its equity, its profits kept on decreasing every year and the rate of the non-performing loans increased. Keywords: banking system consolidation, market share, profitability, Romania Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series pp. 85-90

MAGDALENA Author-Workplace-Name: University of Pitesti, Faculty of Economics Radulescu

THE IMPACT OF THE 2008 GLOBAL CRISIS ON THE EFFICIENCY OF THE FINANCIAL SYSTEM pp. 86-97

Halil D. Kaya

INTEROPERABILITY OF SUSTAINABLE MEASURES UNDER THE COMMON AGRICULTURAL POLICY pp. 86-94

Adela Sorinela Safta, Dumitru Nancu and Lavinia Popescu

PROFESSIONAL DEVELOPMENT OF ACCOUNTANTS pp. 86-99

Sorin Teiusan

SUSTAINABLE DEVELOPMENT VERSUS SUSTAINABLE ECONOMIC GROWTH –CONCEPTUAL DISTINCTIONS AND DEBATES pp. 87-94

Ocolisanu Andreea and Dobrota Gabriela

THEORETICAL APPROCHES REGARDING THE EVALUATION OF INVESTMENT PROJECTS FOR GREEN ENERGY BASED ON REAL OPTIONS ANALYSIS pp. 88-91

Maftei Daniel

ANAGRAMA JOBS-NEARBY – A CASE STUDY FOR A SMART CITY pp. 88-96

Dragos Smada, Carmen Rotuna, Carmen Cirnu and Ionut Petre

FACTORS THAT INFLUENCE THE INTENTION FOR VOLUNTARY TURNOVER AMONG TEACHERS pp. 90-95

Niculita Zenobia

AN EMPIRICAL ANALYSIS REGARDING THE BEHAVIOR OF THE ASIAN STOCK MARKETS UNDER THE IMPACT OF TURBULENT EVENTS: A CASE STUDY FOR JAPAN pp. 90-98

Birau Ramona, Filip Robert Dorin, Lupu (filip) Gabriela Ana Maria, Simion Mircea Laurentiu and Florescu Ion

STUDY REGARDING THE ATTITUDE OF CUSTOMERS ON THE BEHAVIOUR OF THE SALES STAFF IN THE SUPERMARKETS FROM RESITA pp. 91-97

Manciu Venera Cristina and Demyen Suzana

CONSIDERATIONS ON INTERNATIONAL COMMERCIAL USAGES Abstract: International commercial relations have their own dynamics which are individualised by the rapidity of operations. The permanent changes imposed by the requirements of the world market are not always accompanied by the elaboration of some corresponding regulations, a fact that determined the international practice to create certain unwritten rules which, accepted by free will and repeatedly applied, have become norms used in international trade, having an important place in the framework of international economical relations. This paper wants to accomplish a presentation of the international commercial usages and of their importance in international trade. Keywords: international commercial usages, international trade, international trade law, law source Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series pp. 91-94

MAGDALENA TROCAN Author-Workplace-Name: Constantin Brancusi University of Targu Jiu, Romania Laura

INNOVATION, LEARNING AND DEVELOPMENT EXPENSES IN THE DIGITAL ECONOMY. A STUDY OF THE BIG FOUR ACCOUNTING FIRMS pp. 92-105

Mita Veronica and Man Mariana

CONSIDERATIONS RELATED TO ECONOMIC EFFICIENCY INDICES IN CASE OF ENERGY AUDIT FOR BUILDINGS pp. 92-97

Naghiu George Sebastian and Giurca Ioan

THEORETICAL ANALYSIS OF THE FINANCIAL PERFORMANCE IN THE COVID CONTEXT 19 OF ECONOMIC ENTITIES IN THE HOTEL SECTOR AND OTHER ACCOMMODATION FACILITIES pp. 95-101

Vultur Petronela

FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD Abstract: Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofold reasons can be brought into attention for the above statement: fair value estimation and the specific of agriculture field. The purpose of this discussion paper is to underline potential creative accounting demarches that can appear in this context. The paper concludes based on the discussions approached in the literature. Further avenues of research are discussed. Keywords: IAS 41, creative accounting, fair value, accounting treatment Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series pp. 95-98

Vladu Alina Beattrice

A RADIOGRAPHY OF HIGHER EDUCATION IN ROMANIA AFTER 1989 pp. 95-105

Nela Steliac and Dumitru Steliac

SOCIETY OF KNOWLEDGE AND ENTREPRENEURIAL ECONOMY: SOME VIEWS OF DRUCKER pp. 95-100

Krume Nikoloski

ON THE UTILITY OF SORNETTE’S CRASH PREDICTION MODEL WITHIN THE ROMANIAN STOCK MARKET pp. 96-103

Ioan Roxana

THE ANALYSIS OF CAUSES AND EFFECTS OF A PHENOMENON BY MEANS OF THE FISHBONE DIAGRAM pp. 97-103

Ecobici Mihaela Loredana

IMPORTANCE OF THE EUROPEAN BANKING UNION NEW DIRECTIVES pp. 98-101

Medar Lucian-Ion and Irina-Elena Chirtoc

DECARBONISATION OF ECONOMY IN ROMANIA pp. 98-104

Gabriela Piciu

THE GLOBAL CRISIS AND CORRUPTION: RETAILERS, GOVERNMENT CONTRACTS AND LICENSING pp. 99-104

Halil D. Kaya

LICENCE, DESIGN AND MARKETING EXPERIENCE RELATING TO A PRODUCT OR PROCESS Abstract: Contracting a licence is buying or selling contract of technology, design and marketing experience relating to a product or process, and involves the contracting of knowledge and know-how. The granting of an international licence takes place when a company provides, in return for a fee or royalties, technology needed by another firm to run business operations on a foreign market. When in this form, the granting of the licence requires at least one of the following items: a brand name; operating experience; manufacturing technology; access to patents and trade secrets/industrial. Company that grants the licence get access on a foreign market with very low investment and, in many cases, the benefits of investment and market knowledge of a competent local firms. The company that received the licence get access to foreign technology, with a very small investment. There are several very obvious advantages of activity under the license on international markets. The granting of a licence can improve cash flow situation for the company that attaches. Because the license on technology allows companies to bring products to market faster, the company enjoys early advantage of a positive balance of cash flow. In addition, obtaining a license means lower development costs. The licensed activity may mean fewer profits in the long run. Immediate benefits of easy access to new technology, lower costs and the development of an early cash flow are attractive advantages of contracting a licence. Keywords: IAS 41, creative accounting, fair value, accounting treatment Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series pp. 99-102

Liviu Neamtu and Adina Neamtu

THE CASH ADVANCES: A DECAPITALISING OR AN ENRICHMENT OF THE ENTITY? pp. 100-105

Deaconu Sorin-Constantin

THE ANALYSIS OF RISK MANAGEMENT PROCESS WITHIN MANAGEMENT pp. 101-105

Romanescu Marcel Laurentiu

STUDENTS’ VIEWS ON ROMANIAN PROFESSION’S LEVEL OF ETHICS pp. 102-108

Manea Andreia, Rapan Claudia Mihaela and Banta Viorel Costin

INSURANCE FRAUD. It is required the emergence of a specialized entity at the level of the market in the fight against insurance fraud? pp. 102-106

Dumitru Badea

SPORTS TOURISM, LEISURE METHOD Abstract: The process of using free time in nature tourism as recreation or sport activity and is a socio-economic phenomenon of mass, including relationships and activity occurring within a country and the material and spiritual flow between countries. Sports tourism is a subset of an industry generating capital, jobs and creating the image of a country / region. This article is aimed primarily a statistical analysis of this form of tourism at national and European level with which we wish to note that although Romania has various forms of relief, and such an arrangement it is a big advantage, though no have been major investments in this type of tourism. The development of increasingly high global sports movement, the emergence of new destinations, the development of road and air transport modes and infrastructure and the development of the Internet, all contribute to the development of sports tourism. Keywords: tourism, leisure, sport tourism, regional development Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series pp. 103-109

MARIAN Author-Workplace-Name: Constantin Brancusi University of Targu Jiu, Romania Durbacea-Bolovan

FEATURES OF THE PUBLIC SPENDING BY FUNCTION IN CEE COUNTRIES - TRENDS AND SHIFTS DURING THE CRISIS PERIOD pp. 104-115

Radulescu Magdalena and Logica Bănică

ANALYSING THE RELATIONSHIP BETWEEN THE ORGANIZATIONAL CULTURE TYPE AND RISKS pp. 104-111

Silviu Carstina and Maria Magdalena Criveanu

LINKING CUSTOMER EXPERIENCE WITH THE EXTENDED MARKETING MIX pp. 105-109

Sorin-George Toma and Stefan Catana

EUROPEAN SUPREME AUDIT INSTITUTIONS: THE CONSTITUTIONAL AND LEGAL COORDINATES OF DIAGONAL PUBLIC ACCOUNTABILITY pp. 105-119

Sanda Mihai-Razvan and Militaru Elian-Gabriel

ESTIMATING AND ACCOUNTING FOR UNCERTAINTY pp. 106-118

Braga Filofteia Viorica, Naftanaila Alina Cristina, Soare Janina and Darie Casiana Maria

MIGRATION AND ITS IMPACT ON URBAN DEVELOPMENT IN THE 21ST CENTURY pp. 106-115

Balan Mariana and Uzlau Carmen

THE IMPORTANCE OF THE BANKING FINANCIAL EDUCATION COMPONENT IN ECONOMIC PERSPECTIVE pp. 106-110

Lucian-Ion Medar and Irina-Elena Chirtoc

STRUCTURE, ROLE AND IMPACT OF THE FDI ON ECONOMIC GROWTH IN ROMANIA pp. 106-114

Marius Daniel Stanescu

PREVENTION OF COMPANY RISKS pp. 107-111

Suciu Gheorghe and Trifan Adrian

THE TRANSFER PRICING METHOD: PRACTICAL APPROACH pp. 109-114

Tirau Adrian and Cozma Ion

THE OFFENSEN FACTORS Abstract: The study discusses the offense conduct external factors act on the subject, subjects, time and place of the offense. As the name indicates, pre-existing conditions are at the time of execution of the deed prior acts, which constitute the offense, fulfill the conditions required by the rules incriminating. Keywords: legal object, material object, active subject, passive subject, individual person, legal person, celebrating the place and time of the offense pp. 110-114

ELENA-GIORGIANA SIMIONESCU Author-Workplace-Name: Faculty Of International Relations, Law And Administration, Constantin Brancusi University Of Targu-Jiu, Romania

EVOLUTION OF E-COMMERCE IN ROMANIA, AT THE ENTERPRISES LEVEL, IN THE EU CONTEXT pp. 110-119

Nela Steliac

THE IMPORTANCE OF THE BANKING FINANCIAL EDUCATION COMPONENT IN ECONOMIC PERSPECTIVE pp. 111-115

Loredana Ciurlau

PARTICULARITIES OF CONSUMPTION REGARDING TOBACCO PRODUCTS IN THE CITY OF RESITA pp. 112-118

Manciu Venera Cristina and Demyen Suzana

EUROPEAN INVESTMENT BANK'S ROLE IN ECONOMIC DEVELOPMENT OF ROMANIA AND EUROPE pp. 112-121

Alina Hagiu

EARNINGS MANGEMENT OCCURENCE IN TIMES OF CRISIS: INSIGHTS FROM THE LITERATURE Abstract: This paper discusses the main findings in the literature and offers interesting insights in order to understanding the behavior of firms in times of financial distress. In this respect the occurrence and magnitude of earnings management activities are examined via global financial crisis, bringing into attention the contextual earnings management studies. The main discussions are related to the impact of economic environment on earnings management and further on value relevance of earnings in times of crisis. Since prior research is inconclusive in terms of earnings management occurrence and magnitude in times of financial crisis, future springs of research should be conducted in order to examine if there is a relationship between the financial crisis and earnings management practices. Keywords: Earnings management, Global financial crisis, contextual earnings management studies pp. 115-119

VLADU ALINA BEATTRICE Author-Workplace-Name: BABES-BOLYAI UNIVERSITY Cluj-Napoca

THE STATE OF ADOPTING CRM SOFTWARE-SOLUTIONS AS PART OF THE ENTERPRISES’ INTERNAL PROCESSES INTEGRATION – A CLUSTER ANALYSIS AT THE LEVEL OF THE EU-MEMBER STATES JUST PRIOR TO THE COVID-19 PANDEMIC pp. 115-125

Babucea Ana-Gabriela and Cecilia Rabontu

INNOVATIVE CLUSTERS AT EUROPEAN UNION LEVEL pp. 116-119

Nitescu Alina

ORIENTATION OF ENTERPRISES TOWARD OBTAINING COMPETITIVE ADVANTAGE ON EU INTERNAL MARKET pp. 116-120

Paul Bogdan Zamfir

OFFLINE NO-CODE PLATFORM: AN INNOVATIVE SOLUTION FOR DEVELOPING SIMPLE MATHEMATICAL APPLICATIONS WITH APPLICABILITY IN ECONOMICS pp. 116-122

Adrian Boncea, Aniela Balacescu and Carina-Elena Stegaroiu

THE IMPACT OF THE CORPORATE TAX ON THE ECONOMIC DEVELOPMENT. THE CASE OF ROMANIA pp. 119-126

Stanculescu Simona Marilena

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE EXECUTION OF LOCAL BUDGETS pp. 119-126

Chirculescu Maria Felicia

THE LINK BETWEEN FINANCIAL DEVELOPMENT AND ENVIRONMENTAL PERFORMANCE: AN EMPIRICAL ANALYSIS OF THE WORLD ECONOMY pp. 120-128

Neagu Olimpia and Porumbacean Teodora

MAKING VALID DECISIONS BY TOP MANAGEMENT AND MODERN TRENDS OF TOURISM OFFER IN SMALL ECONOMIES, AS AN EXAMPLE OF THE REPUBLIC OF SERBIA pp. 120-126

Birsena Duljevic

THE BONDHOLDERS AND THE NEW MARKET TRENDS EUROBONDS pp. 120-125

Lorena Popescu Duduiala

THE IMPORTANCE OF REGIONALIZATION IN IMPROVING THE PROCESS OF ABSORBING EUROPEAN FUNDS IN ROMANIA pp. 121-128

Batusaru Cristina Maria, Otetea Alexandra, Dobre Cristian Alexandru and Ungureanu Mihai Aristotel

REAL OPTIONS ANALYSIS – ASSESSMENT METHOD OF INVESTMENT PROJECTS IN GREEN ENERGY pp. 122-125

Maftei Daniel

EMPLOYEES PERCEPTION OF THE IMPORTANCE OF USING ARTIFICIAL INTELLIGENCE (AI) IN THE WORK PROCESS pp. 123-134

Otilia-Ana Lungu and Angela-Eliza Micu

BETTING INDUSTRY: IMPACT AND MOTIVATION pp. 126-135

Barbu Mihai Constantin Razvan, Turcu Ioan, Sandu Isabela Elena, Diaconescu Dragos Laurentiu, Malaescu Ana Maria and Popescu Marius Catalin

STUDY REGARDING THE MANAGEMENT OF LOCAL POLICEMAN CAREER WITHIN THE RESITA LOCAL POLICE DIVISION PUBLIC SERVICE pp. 126-140

Gherghina Liliana and Andres Solomia

LABOR MARKET DEVELOPMENT UNDER ROMANIA'S INTEGRATION IN THE EUROPEAN UNION pp. 126-131

Nastasie Mihaela – Andreea

THE IMPACT, RISKS AND DIFFICULTIES ENCOUNTERED IN AN ERP SAP ROLLOUT IN ROMANIA. A CASE STUDY INSIDE A GLOBAL AUTOMOTIVE COMPANY pp. 127-134

Banta Viorel-Costin

THЕ АNАLYSIS ОF THЕ ЕURОРЕАN АIR TRАNSРОRT MАRKЕT pp. 127-131

Duduiаla Рореscu Lоrеnа and Caruntu Genu Alexandru

WAYS TO ACCELERATE THE CIRCULAR ECONOMY pp. 129-134

Gabriela Piciu

BRAND ATTITUDE - BASE ELEMENT OF ORGANIZATIONS’ COMMUNICATION CAMPAIGNS pp. 129-133

Claudia Paicu

STUDY ON THE INCIDENCE OF NATIONAL FISCAL POLICIES ON THE GROWTH OF ECONOMY IN POLAND, CZECH REPUBLIC AND HUNGARY pp. 132-138

Costache Bianca

HUMAN CAPITAL: A DETERMINANT OF REGIONAL DEVELOPMENT? AN EMPIRICAL STUDY ON THE EUROPEAN UNION pp. 132-140

Olimpia Neagu

HUMAN RESOURCES MANAGEMENT IN PUBLIC ADMINISTRATION – LIMITS AND PARTICULARITIES IN ROMANIA pp. 134-136

Cenuser-Panczel Andreea and Muscalu Emanoil

EFFICIENT IMPLEMENTATION OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING: A PRACTICAL GUIDE FOR PROFESSIONALS pp. 135-142

Monica-Mihaela Dragan (radu), Elena-Simona Tache (buzatoiu) and Amalia-Magdalena Danaila (calafeteanu)

EFFECTS OF IMPLEMENTING A MARKETING MIX ON THE EFFICINECY OF SCHOOL ORGANISATION pp. 135-140

Bucaloiu Ionela and Tanasescu Irina

SHARING IN SPORT THROUGH TECHNOLOGY pp. 135-143

Barbu Mihai Constantin Razvan, Pasarin Leonardo Daniel, Dumitru Roxana, Costin Dan Eugen, Popa Marian Gabriel and Popescu Marius Catalin

WORK POLARISATION VERSUS WORKFORCE EDUCATION: ANALYSIS AT EUROPEAN UNION LEVEL pp. 136-144

Birca Alic

THE ROMANIAN ENERGY STRATEGY FOR 2014-2020 pp. 137-141

Lorena Popescu Duduiala

ECONOMIC AND SOCIAL DEVELOPMENT IN A SUSTAINABLE CONTEXT pp. 141-154

Doina Dragoi

SMEs AND INNOVATION – CASE OF MACEDONIA pp. 141-151

Aneta Risteska Jankuloska, Kosta Sotiroski, Miroslav Gveroski, Tatjana Spaseska and Fanka Risteska

LEADERSHIP IMPACT ON A RENOWNED FIRM IN CARAS-SEVERIN pp. 142-150

Andres Solomia

THE DEMOGRAPHY AND HIS IMPACT ON GLOBAL ECONOMY pp. 143-146

Dobrescu Mihaela Edith

ARTIFICIAL INTELLIGENCE AND COVID-19: AN ANALYSIS IN BUSINESS AND ECONOMICS pp. 144-156

Sorin Teiusan and Sorin-Constantin Deaconu

THE IMPORTANCE OF SUPPORTING INVESTMENT IN RENEWABLE ENERGY pp. 145-150

Irina-Elena Chirtoc, Gabriela Busan and Nicolae Ecobici

E-COMMERCE IN ROMANIA: OPPORTUNITIES AND CHALLENGES IN THE EUROPEAN UNION MARKET pp. 147-156

Chitoiu Loredana-Andreea

VALENTINE'S DAY - IMPLICATIONS FOR THE CONSUMER BEHAVIOUR pp. 151-157

Toma Andrei

SOCIAL RESPONSABILITY AND CORPORATE GOVERNANCE IN EVALUATING THE PERFORMANCE OF ECONOMIC ENTITIES pp. 151-159

Miron Vasile-Cristian-Ioachim

SCIENCE- RELIGION DIALOGUE. THE CASE OF ECONOMICS pp. 153-160

Sanda Dragos Constantin

CONSEQUENCES AND MOTIVATIONS OF ADOPTING IFRS: PERCEPTIONS REGARDING INSTITUTIONAL FACTORS pp. 155-161

Glavan Roxana Florina

STATISTICAL-ECONOMETRIC METHODS FOR RISK DIVERSIFICATION pp. 157-163

Constantin Anghelache, Madalina-Gabriela Anghel and Stefan Virgil Iacob

IDENTIFYING CONSUMER SATISFACTION WITH THE FOOD PRODUCTS OF A SUCCESSFUL BRAND pp. 157-165

Gherghina Liliana

THE IMPORTANCE OF THE RATING ANALYSIS OF TOURIST RECEPTION STRUCTURES, COMPONENTS OF THE TOURISTIC OFFER IN RESITA pp. 158-169

Gherghina Liliana

THE SEGMENTATION OF FACEBOOK USERS FROM ROMANIA BY WOM BEHAVIOR pp. 160-169

Ana Raluca Chiosa and Bogdan Anastasiei

THE ROLE OF ENTREPRENEURSHIP IN STIMULATING ECONOMIC GROWTH. A VIEW FROM THE TOP pp. 161-166

Manciu Venera Cristina and Demyen Suzana

THE AUDIT OF EU NON-REIMBURSABLE FUNDS pp. 162-170

Ocolisanu Andreea

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE ADJUSTMENT AND REIMBURSEMENT OF VALUE ADDED TAX pp. 164-171

Marin Ciumag and Ciumag Anca

NEW TAXATION AND ACCOUNTING COORDINATES ABOUT PROFIT TAX pp. 166-174

Marin Ciumag and Coconetu Vasilica Ramona

LIDER VERSUS MANAGER, MANAGEMENT VERSUS LEADERSHIP pp. 167-171

Angela-Olimpia LOBONEA Oltean

THE MARKET RISK ANALYSIS BY QUANTIFICATION METHOD pp. 170-180

Constantin Anghelache, Madalina-Gabriela Anghel and Stefan Virgil Iacob

An Effective Model for Efficiency Evaluation of Strategic Project Based on BSC Model pp. 170-184

Virgil Rotaru

ASPECTS REGARDING THE BEHAVIOR OF FOOTBALL SUPPORTERS pp. 171-180

Toma Andrei

ISSUES ON THE MAIN DEVELOPMENT CHALLENGES DURING THE PERIOD 2014-2020 pp. 172-177

Busan Gabriela and Nicolae Ecobici

COVID-19 PANDEMIC AND FINANCIAL CRISES IN THE WORLD pp. 172-180

Sanda Gheorghe Gabriel

MAINTAINING FAN ENGAGEMENT IN CASES OF LOW SPORTS PERFORMANCE pp. 175-183

Popescu Marius Catalin, Costin Dan Eugen, Pasarin Leonardo Daniel, Popa Marian Gabriel, Filip Dan, Sandu Vlad Antonius and Barbu Mihai Constantin Razvan

EVALUATION OF ECONOMIC CONVERGENCE IN ROMANIA pp. 178-183

Cucos Paula – Roxana

THE IMPACT OF FOREIGN DIRECT INVESTMENT ON EMPLOYMENT IN HOST COUNTRIES: THE CASE OF CENTRAL AND EASTERN EUROPE pp. 181-186

Nicolae Marinescu

HARMONIZATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING - TOOL FOR MANAGING ECONOMIC RECONFIGURATION pp. 181-200

Ana-Maria Comandaru (andrei) and Adriana Paduraru (horaicu)

THE IMPORTANCE OF ESTABLISHING A FINANCIAL ANALYSIS IN SERBIA pp. 184-188

Slobodan Popovic, Ljubica Ivic, Dragan Duranovic, Ranko Mijic and Mladen Ivic

GREEN ECONOMY AND HOLISTIC PLANNING BY ARTIFICIAL INTELLIGENCEAPPLICATION pp. 184-188

Stevovic Ivan, Hadrovic Sabahudin and Jovanovic Mihailo

SOME CONSIDERATIONES ABOUT TOURISM AND THE INFRASTRUCTURE IN THE FIELD pp. 187-193

Sanda Gheorghe Gabriel

GREEN ECONOMY. ACCOUNTING AND AUDITING FOR SUSTAINABILITY pp. 189-192

Petricica (vintila) Alis Elena, Buboi (danaila) Angelica, Hurducaci (gorea) Corina Catalina and Sorici (zlati) Monica Laura

AN EMPIRICAL APPROACH OF SOCIAL IMPACT OF DEBT ON ECONOMIC GROWTH. EVIDENCE FROM THE EUROPEAN UNION pp. 189-198

Smarandoiu (sanda) Luana Alexandra

THE MAKING OF A NEW WORLD ECONOMIC ORDER IN THE 21ST CENTURY pp. 193-199

Toma Sorin-George

ENTERPRISES POLICIES FOR SUSTAINABLE DEVELOPMENT IN THE CONTEXT OF COVID-19 pp. 194-199

Corina Ana Borcosi

METHODS OF ACCOMPLISHING THE INNOVATIONAL PROCESS pp. 199-204

Carina-Elena Stegaroiu

CRYPTOCURRENCIES BETWEEN UTOPIA AND REALITY pp. 200-207

Adela Socol

THE EVOLUTION OF MUNICIPAL WASTE GENERATION AT THE LEVEL OF IALOMITA COUNTY, ROMANIA pp. 200-211

Eliza Gheorghe, Raluca Mitulescu (avram), Nicoleta Ilie (marin) and Alecsandra Parnus (rusu)

THE GLOBAL FOOD SITUATION IN PANDEMIC CONTEXT 2021 pp. 201-205

Dobrescu Mihaela Edith

THE DIAGNOSIS OF COMPANY’S SOLVENCY pp. 205-208

Caruntu Alexandru

COMPENSATIONS BETWEEN TAXPAYER’S DUTIES AND VALUE ADDED TAX TO BE RECOVERED pp. 206-213

Sorin-Constantin Deaconu and Sorin Teiusan

THE ANALYSIS OF ROMANIAN MIGRANTS' REMITTANCES pp. 208-215

Brindusa Radu, Carmen Uzlau and Mariana Balan

CHANGE MANAGEMENT AND ITS EFFECTS ON ORGANIZATION pp. 209-212

Romanescu Marcel Laurentiu

THE ROLE OF THE ERASMUS+ PROGRAM IN SCHOOL MANAGEMENT pp. 212-224

Bolojan Georgeta, Bogheanu Corina Daniela and Nen Madlena

THE BUDGET DEFICIT, THE CRITICAL INDICATOR TO ECONOMIC SHIFT OF THE EURO ROMANIA pp. 213-219

Lorena Popescu Duduiala

FINANCIAL INSTRUMENTS IN BUSINESS: P&L AND BALANCE SHEET pp. 214-219

Tirau Adrian and Cozma Ion

OBJECTIVES OF THE CIRCULAR ECONOMY: ENVIRONMENTAL FISCAL POLICIES TO ENSURE SUSTAINABLE DEVELOPMENT pp. 216-220

Gabriela Piciu

THE ROLE OF THE PUBLIC INVESTMENT POLICY IN THE FUNDING OF SUSTAINABLE DEVELOPMENT pp. 220-227

Ocolisanu Andreea, Candale Virgil and Agarbiceanu Marcela Simona

THE NATIONAL ENTREPRENEURSHIP CONTEXT INDEX IN THE PERIOD 2018-2020: AN OVERVIEW pp. 222-227

Catalin Gradinaru, Sorin-George Toma, Stefan Catana and Zainea Loredana Nicoleta

ANALYSIS OF EVENT ACTIVITIES (CINEMATOGRAPHIC, VIDEO, AND TELEVISION PROGRAM PRODUCTION) pp. 225-233

Deaconu Sorin-Constantin

THE MAIN DIFFERENCES BETWEEN THE UPDATED BIOECONOMY STRATEGY AND THE EUROPEAN GREEN DEAL pp. 228-233

Iures Mugur Victor Constantin

ANALYSIS OF THE PERFORMANCE OF THE ENTERPRISE pp. 228-237

Dorel Constantin Codrean

THE ANALISYS OF LOCAL BUDGET PERFORMANCE IN TERMS OF REVENUE AND EXPEDITURE pp. 234-240

Cozma Ion, Japalau Svetlana, Tirau Adrian and Puscas Sorina Ancuta

DEVELOPMENT OF THE COLLABORATIVE ECONOMY IN ROMANIA pp. 234-239

Gherasim Elvira Alexandra and Bocaneala Ana Maria

LABOR MARKET AND SUSTAINABLE DEVELOPMENT IN THE CONTEXT OF THE ‘NEW NORMAL’ – THREATS AND OPPORTUNITIES pp. 238-246

Ardeljan Patricia

COMPARATIVE ANALYSIS OF EMPLOYED POPULATION AND THE GROSS DOMESTIC PRODUCT, IN ROMANIA AND THE ROMANIAN WESTERN REGION, BY SECTORS OF ACTIVITY pp. 240-248

Gherghina Liliana

SERVICE QUALITY MODELS AS CUSTOMERS SATISFACTION TOOLS pp. 241-245

Stefan-Alexandru Catana and Sorin-George Toma

THE PROFILE OF THE EUROPEAN E-BUYER– THE DYNAMICS AND THE ACQUISITION CRITERIA pp. 246-249

Panduru Andrei-Dorian

MEASURING ROMANIA’SBIOECONOMY IN THE CONTEXT OF EU DEVELOPMENT STRATEGY pp. 247-256

Andreea Cirstea

SUSTAINABILITY FROM THE PERSPECTIVE OF ELECTROMAGNETIC WAVES - GLOBAL SYSTEM FOR MOBILE COMMUNICATION pp. 249-258

Lavinia Popescu and Adela Sorinela Safta

DIGITAL TRANSFORMATION AND THE ROLE OF FINANCIAL STABILITY IN SUSTAINABLE DEVELOPMENT pp. 259-265

Nioata (chireac) Roxana-Mihaela

HOW THE MOST PROFITABLE AMERICAN CORPORATIONS EVOLVED IN THE PERIOD 2019-2022 pp. 266-272

Toma Sorin-George

TRENDS AND CHALLENGES IN THE ECONOMIC ENVIRONMENT – FOOD INDUSTRY. WHAT S NEXT? pp. 273-280

Alexandra Tarau, Emil Muntean and Beatrice Elena Gore

TALENT RETENTION: CURRENT PRACTICES IN THE INTERNATIONAL ENVIRONMENT pp. 281-293

Ana-Maria Sacuiu and Angela-Eliza Micu

POLICIES OF THE EUROPEAN UNION IN THE FIELD OF DIGITALIZATION pp. 294-298

Borcosi Corina Ana

COHESION POLICY AGENDA 2024-2029 pp. 299-306

Corina Cretu

CYBER RISK ASSESSMENT IN THE PHARMACEUTICAL INDUSTRY: VULNERABILITIES, THREATS, AND GLOBAL RESPONSE STRATEGIES pp. 307-319

Pircalaboiu Alexandra, Cazoni Camelia, Ceausescu Casandra Elena, Petre Bogdan and Dobrea Catalin Razvan

THE EVOLUTION OF THE ROMANIAN FRUIT-GROWING SECTOR IN A EUROPEAN CONTEXT pp. 320-326

Iulia-Alexandra Oprea, Nicoleta (ilie) Marin, Raluca Avram and Alexandra Nedelcu

VOLATILITY ANALYSIS ON ROMANIAN STOCK MARKET pp. 327-335

Gabriela Ana Maria Lupu (filip) and Roxana-Mihaela Nioata (chireac)

CIRCULAR ECONOMY AND SUSTAINABILITY SUPPORTED BY DIFFERENT INFORMATION TECHNOLOGY MODELS pp. 336-340

Stevovic Ivan, Hadrovic Sabahudin and Jovanovic Mihailo

POLITICAL MARKETING BEYOND ETHICS. 2024 ROMANIAN ELECTION FOR EUROPEAN PARLIAMENT: A CASE STUDY pp. 341-353

Ionela-Alina Alupoaei

SMART ELECTRONIC PAYMENT DEVICES: AN OPPORTUNITY OR A RISK FOR TRANSACTION SECURITY? pp. 354-360

Boncea Adrian and Stegaroiu Carina-Elena

CALCULATING RESULT-BASED AGRI-ENVIRONMENT PAYMENTS – LEARNING FROM THE FRONT-RUNNERS pp. 361-370

Stanimira Dudova

EXISTING LABOUR MARKET MEASURES – SUPPORT OR STIGMATISATION pp. 371-382

Jujea (vijulie) Corina Lavinia