Anale. Seria Stiinte Economice. Timisoara

2007 - 2025

From Faculty of Economic Sciences, Tibiscus University of Timisoara
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2014, volume XX

Credit Risk – A Major Risk of Credit Institutions in Romania pp. 5

Apetri Anișoara Niculina, Hlaciuc Ana Maria and Moroșan Gheorghe

Public Organizations – Main Stimulator of Digital Economy pp. 15

Artene Adela Suzana

The Role and Importance of Informational Technologies in Ensuring the Success of HRM Activities pp. 21

Artene Adela Suzana and Medinschi Silvia

Eliminating the Distorsions on The Renewable Energy Market pp. 27

Babonea Alina-Mihaela

The Indicators in Rural Tourism, Reference Points in Economic Analysis pp. 34

Boiţă Marius, Boby Costi, Anghelina Andrei and Remeş Eugen

Possibilities for Determining the Bankruptcy of Companies pp. 42

Cioca Ionela Cornelia and Hada Teodor

Insurance Market Dynamics in Emerging Countries pp. 50

Ciotină Ioan-Marius

The Romanian Insurance Market During 2008 – 2012 pp. 58

Ciotină Ioan-Marius

Regional Disparities and Economic Trends in Romania: A Spatial Econometric Analysis pp. 65

Copcea Gheorghe-Bogdan, Vîlceanu Dan and Sorin Trifu

Analysis on the Efficient Use of Labor Force pp. 73

Costea Simona Cristina

The Fiscality Influence Over The Evaluation System Design for Tangible Assets pp. 79

Csősz Csongor

Calculation of Enterprise Costs by Means of the Phase Calculation Method pp. 87

Dima Florin-Constantin

The Relationship Between Life Expectancy and GDP pp. 93

Dogan Mihaela

Economic Effects on Investment in Health pp. 98

Dogan Mihaela, Erdei Raul and Trifu Sorin

Material and Technical Base of Rural Tourism in Rural Valcea Area – Analysis of Specific Equipment pp. 104

Dorobanțu Roxana

The Impact of the Foreign Direct Investments pp. 110

Dragotă Violeta Gianina and Buzilă Nicoleta

Transnational Corporation ‘S Perception of the Global Investment Climate pp. 116

Dragotă Violeta Gianina and Buzilă Nicoleta

Evaluation of Activity of Small and Medium Enterprises in West Region in Crisis Conditions pp. 122

Dudă Dăianu Dana-Codruța

Comparison Study on Determinants of Economic Growth pp. 129

Erdei Raul, Son Liana and Noja Grațiela Georgiana

International Comparative Analysis on Greenfield Investments pp. 137

Geamănu Marinela

Mobbing – Form of Discrimination at Work pp. 143

Gheordunescu Maria Elena and Panoiu Laura Filofteia

Banking Risks in the Romanian Banking System pp. 150

Hărănguș Daniela

Analysis of the Development Strategy of the Central Cooperative Bank “Creditcoop” pp. 156

Harangus Daniela and Condea Bogdan-Virgil

The Approach of the European Monetary Union Through Theoretic Monetary Areas pp. 163

Hlaciuc Ana Maria, Apetri Anișoara Niculina and Grosu Veronica

Democracy and Quality of Life in EU Countries pp. 171

Iacobuța Andreea-Oana

Analysis of Article 138 (6) of Law No. 85/2006 on the Insolvency Procedure pp. 179

Iancu Lavinia

Brand Positioning –Tourism Strategy Support pp. 187

Iordache Carmen Maria, Ciochina Iuliana and Marin Camelia

Interference Information Type Activity Based Costing in the Management Conducted at an Entity pp. 195

Isac Letiția Maria

Employee’s Attidude Versus Entrepreneur’s Attitude pp. 202

Medinschi Silvia

The Impact of Increasing the Excise Duty on Fuel in Economy pp. 210

Mihailă Nicoleta and Isachi Silvia Elena

Dynamics of the Organic Farming Sector in Romania pp. 217

Milea Oana Maria, Nedea Petronela Sonia and Pascu Emilia

Assessment of the Internal Control System pp. 225

Mladin Franca

Importance in Planning An Audit of Financial Statements pp. 231

Mladin Franca and Șerban Corina

The Managerial Implications of Fuzzy Logic in the Triage Process of Children and Junior Players Within A Football Club pp. 236

Molcuţ Alin and Sîrb Lucian

Comparative Study Regarding Financial Statements of Small and Medium Enterprises in Romania and Germany pp. 244

Moraru Maria, Grosu Veronica and Bostan Ionel

Comparative Analysis of the Indicators Used in Insolvency Procedures at European Union Level pp. 253

Nagy Cristina Mihaela and Sabău Crăciun

Considerations on Monitoring the Financial System in Romania and in Eu/Non-Eu Member States pp. 259

Panoiu Laura, Gust Marius and Grigorescu Sorin

The Role of Albanian Minorities to the Romanian Economic Modernization pp. 265

Pociovalisteanu Diana and Dobrescu Emilian

Budget Growth in Romania- Present and Prospects pp. 273

Popa Ionela

Financing Education in Romania; Typology of Resources and Opportunities to Attract Additional pp. 278

Popa Ionela

Comparative Study on the Procedures and Costs of Setting Up a Limited Liability Company in the EU pp. 283

Sabău Crăciun and Nagy Cristina Mihaela

Creative Accounting – Between the True Picture and the Accounting Fraud pp. 290

Sălceanu Alexandru

Competition and Stability pp. 297

Sârbovan Marina Luminița

Economics – A Science For Social Issues pp. 303

Sârbovan Marina Luminița

Analysis of Trends in the Romanians’ Employment Option pp. 309

Secară Carmen

Comparison on the Corporate Tax Rates of Small and Medium-Sized Enterprises in Several European Countries pp. 316

Șerban -Boiceanu Corina and Mladin Franca

2021: How Do We Promote a Romanian Cultural Capital in Europe? pp. 322

Vasilescu Ramona Violeta

2013, volume XIX

Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya pp. 9-12

Abdelali Abdelkarim

Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects pp. 13-18

Abdelali Abdelkarim

Theoretical Fundamentals Concerning the Transmission Channels From the Perspective of the External Equilibrium pp. 19-27

Alina Ailincă, Floarea Iordache and Camelia Milea

From Traditional Recruiting To E-Recruiting in Public Organizations pp. 28-33

Adela Suzana Artene and Silvia Medinschi

Accounting Purpose in Auditing Environmental Aspects in SME pp. 34-37

Alin Emanuel Artene, Aura Emanuela Domil and Crăciun Sabău

Some Considerations Regarding the Key Issues of the Stiglitz-Sen-Fitoussi Report pp. 38-43

Camelia Baltaretu

Professional Development of Employees and Performance of SMEs in Romania pp. 44-52

Ana-Maria Bercu

Duties and Powers of Local Public Authorities in the Management of Decentralized Public Services pp. 53-57

Irina Adriana Bilouseac

Management Methods of Decentralized Public Services pp. 58-63

Irina Adriana Bilouseac

The Differences Between Revaluation and Assets Impairment pp. 64-72

Nicolae Bobițan, Diana Dumitrescu and Carmen Costuleanu

The Advertising Language Sophism pp. 70

Maria Moraru, Veronica Grosu and Franca Dumitru

The Role of Managerial Accounting in the Management Process pp. 73-76

Ioana-Diana Bufan

VAT Cash Accounting Scheme in Romania pp. 77-83

Cristina Bunea-Bontas

The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders pp. 84-94

Ovidiu Constantin Bunget, Alin-Constantin Dumitrescu and Delia Carmen Deliu

The European Construction and Its Challenges pp. 97-101

Mihaela Bursugiu

Private Brand Consumer Behavior in Romania pp. 102-107

Nicoleta Buzilă, Violeta Gianina Dragotă and Raoul Sabin Gordean

The Market Developments of Wind Energy - Accessibility, Availability and Acceptability pp. 108-113

Georgiana Chitiga

Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk pp. 114-121

Daniela Ciotina and Ioan Marius Ciotina

Contemporary Tendencies in Radio Station Management pp. 122-125

Daniel-Liviu Ciurel

The Long Tail Principle in Online Marketing pp. 126-128

Daniel-Liviu Ciurel

The Influence of Environmental Factors On the Romanian Banking Management in Current Conditions pp. 129-133

Loredana Ciurlău and Genu Alexandru Căruntu

Considerations Concerning Guarantee Schemes pp. 134-141

Emilia Clipici and Florin Frant

Cost Benefit Analysis - Tool For Allocation of Financial Resources For Major Projects pp. 142-146

Emilia Clipici and Florin Frant

The Evolution of Information Systems in the Context of Information Society pp. 147-151

Diana Elena Codreanu and Carmen Radut

The Connection Between Economic Information and the Informational System in Credit Institutions pp. 152-155

Andra Nicoleta Cornean

Analysis of the Economic Crisis Effects On Labor Resources pp. 156-159

Simona Cristina Costea and Faculty of Economics Tibiscus University Timişoara

Reducing Tax Burden by Outsourcing pp. 160-166

Irina Costescu, Alin Artene and Vasile Duran

The Conflict Relation Between the Sovereign Debt of the Euro Area Countries and the Common Monetary Policy As a Potential Source For Geopolitical Changes pp. 167-173

Adina Criste and Iulia Lupu

Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I pp. 174-181

Csongor Csősz

A Critical Analysis of the Main European Human Resource Management Models pp. 182-186

Suzana Demyen

Considerations and Comparisons Regarding the Importance of Public and Private Expenditures in Educational Field, As Premise For An Efficient Human Resource Management pp. 187-192

Suzana Demyen and POPA Ioan Lala

Accounting Practices Under the Influence of Creativity pp. 193-199

Florin-Constantin Dima

The Users of Accounting Information and Their Needs pp. 200-204

Florin-Constantin Dima

The Evolution of Bank Branches in the Near Future pp. 205-208

Elena Silvia Dinculescu and Mihaela Bursugiu

Health Systems and Their Importance in the Europe 2020 Strategy pp. 209-212

Mihaela Simona Dogan, Nicoleta Buzila and Raoul Gordean

Corporate and Social Responsibility - a Fundamental Pillar of a Sustainable Corporate Governance pp. 213-219

Octavian-Florin Dondera

Importance of Investments in Romania by European Funds pp. 220-224

Violeta Gianina Dragotă, Nicoleta Buzilă and Mihaela Simona Dogan

Analysis of “Environment Stamp” - First Registration Tax For Cars In Romania pp. 225-230

Cătălin Drăgoi

Tools of Active and Passive Management of Financial-Accounting Risks pp. 231-235

Corina-Maria Ducu

Manifestation and Identification of Fraud Risk in Accounting pp. 236-241

Corina-Maria Ducu and Dănuț Chilarez

Finding and Reporting Irregularities in Internal Audit pp. 242-247

Franca Dumitru

Collecting and Processing Information in Internal Audit pp. 248-251

Franca Dumitru and Violeta Sacui

Planning the Internal Audit Activity pp. 252-256

Franca Dumitru, Corina Șerban and Maria Moraru

Metro - a Marketing Analysis pp. 257-263

Elena Enache and Cristian Morozan

Intangible Capital: the Relationship Between Profitability and Disclosure. An Empirical Analysis On the Romanian Companies pp. 264

Cristina-Ionela Fadur

The Intellectual Property – Strategic Asset in the Company Management. Case Study: France pp. 270

Raul Sorin Fântână and Simona Gabor

Impact of Agriculture On Protected Areas pp. 276

Alina Maria Fodor, Andra Cristina Gagea and Elena Maria Pica

Intellectual Property Management: An Important Tool For Small and Medium Enterprises pp. 282

Simona Gabor

Self –Financing of the Enterprise – Information Analysis and Evaluation pp. 287

Mihaela Gadoiu

Study On the Importance of Organizational Culture in a Company pp. 292

Maria Gheordunescu and Parpandel Denisa Elena

Main Independent Participants in the Romanian Rural Trade pp. 300

Raoul Sabin Gordean, Gianina Violeta Dragotă and Mihaela Simona Dogan

From Acknoledgement of Possession To the Possession of Knowledge pp. 306

Zeno Gozo

Study On the Identification of Responsible Corporate Company Profile pp. 315

Maria Grosu

Restructuring At the Administration Level of Romanian Banks pp. 323

Marius Gust

The Financial Audit For the Division of Economic Entities pp. 329

Camelia Hațegan and Carmen Imbrescu

Banking Strategies in the Context of the International Financial Crisis pp. 335

Daniela Hărănguș

Money Laundering in Offshore Financial Centers pp. 339

Daniela Hărănguș

Considerations On the Relationship Between Institutional Quality and Human Development Across Nations pp. 343

Andreea-Oana Iacobuța

Levels of Analyzing Productivity. Theoretical Settings pp. 351

Alexandru Jivan

E-Commerce Terms in Everyday Usage pp. 359

Andrea Kriston

Motherhood and Society pp. 364

Andrea Kriston

A Few Considerations About the Relationship Between Human Resources Management and Marketing Activity in Service Business pp. 369

Daniel Kysilka

Qualitative Marketing in Service Business. A Strategic Approach pp. 374

Daniel Kysilka

Employee Turnover in the Hospitality Industry pp. 377

Daniel Kysilka and Csaba Nagy

Rigidities of Interference Between Tax Authorities And Taxpayers pp. 385

Leonida Ionel

Disturbing Factors in the Audit of Projects With European Funds pp. 389

LESCONI-Frumusanu Natalita-Mihaela, Adela Breuer and Lighezan Breuer

Effects of Enterprise Accounting Policies Regarding Adjustments of An Outcome and Revenue Tax pp. 397

Dorina Luta and Sorin Grigorescu

Business Communication (Brief Analysis of Italian Commercial Letters) pp. 403

Pascu Silvia Madincea

Economic Terms in Italian Proverbs (Some Considerations) pp. 407

Pascu Silvia Madincea and Mirela Boncea

Research Methods Used in Analysing Organisational Culture pp. 413

Mihaela Simona Maracine and Silvia Dugan

Budgetary Policy And Its Directions. From Global To Particular For The Emerging Economies Inside The European Union pp. 420

Mardiros Daniela-Neonila

The Budget – A Particular Approach For The Public Sector Inside The Emerging Economy Of Romania pp. 428

Mardiros Daniela-Neonila

Business Development Through E-Accessibility’s Growth To Digital Economy pp. 436

Florin Martin, Eduard Stoica and Marian Cristescu

The Abandon of Going Concern Principle Faced With the Imminent Insolvency Status pp. 441

Ana-Maria Mărculescu

How To Keep Older Adults To Continue Managing Their Occupation pp. 447

Silvia Medinschi and Adela Suzana Artene

China’s Environmental Concern. Carbon Dioxide Emissions – An Acute Problem pp. 455

Ioana Iulica Mihai

Social Contributions – Implications in the Economic Activity of the Enterprise pp. 461

Nicoleta Mihăilă

Theoretical Aspects Concerning the Influence of Macroeconomic Shocks On the External Equilibrium pp. 468

Camelia Milea, Adina Criste and Alina Ailincă

Telecommunications Services in the Knowledge Economy pp. 478

Oana Milea, Emilia Pascu and Petronela Nedea

European Regional Policy and the Romanian Context of Regionalization European Regional Policy and the Romanian Context of Regionalization pp. 484

Mirela Minică and Vasile Mircea Zaberca

Local Sustainability and Renewable Energy: Opportunities and Challenges For Urban Regions pp. 489

Ramona Miron

The Advertising Language Sophism pp. 496

MOLDOVEANU-Barbu Christina

The Connection Financial-Accounting Information – Supply Chain Management pp. 513

Petrica Munteanu

Particularities Regarding the Establishment of Insurance Companies pp. 520

Cristina Mihaela Nagy

The Influence of Insurance Companies’ Supervision Over Their Financial Stability pp. 526

Cristina Mihaela Nagy

Managing a Culturally Diverse Workforce in the Hospitality Industry pp. 530

Csaba Nagy

What Makes a Successful Cluster? pp. 538

Csaba Nagy

Trends and Priorities in Sustainable Development of the Romanian Rural Areas pp. 546

Petronela-Sonia Nedea, Emilia Pascu and Oana Maria Milea

Local Finance Management Under Crisis Circumstances in Romania pp. 551

Florin Oprea and Elena Cigu

The Influence of Investments On the Romanian Economy pp. 560

Oana Mihaela Orheian and Andreea Monica Predonu

The Clusters Competitiveness pp. 565

Liana Rodica Pater and Horia Liviu Popa

The Assessment of Natural Resources – Point of View of the Iasb pp. 574

Leontina Pavaloaia

Terminology Associated With Translation Industry pp. 582

Tania Petcovici

Social Enterprises. Best Practices in Romanian Social Economy pp. 586

Dalia Petcu, Vasile Gherhes and Ciprian Obrad

Legal Framework For Advertising Communication pp. 594

Dalia Petcu and Sorin Suciu

Some Considerations On the Opportunity and Value of the Personal Swot Analysis As Psychological Technique pp. 604

Goanta Hermina Petrea

Importance of Environmental Taxes in European Fiscal Policy pp. 610

Gabriela Piciu

Study On the Economic Performance of Small and Medium Enterprises in Romania pp. 615

Ionela Carmen Pirnea and Mădălina Salomia

Analysis of Foreign Direct Investments in Romania pp. 620

Laura Răducan and Simona Cristina Costea

New Paradigm – Business Virtualization pp. 624

Carmen Răduț and Diana Elena Codreanu

Identity and Role of Managerial Accounting For the Entities in Romania pp. 628

Letitia Maria Rof

Creative Accounting – the Result of Pressures From Users pp. 636

Lucian Ioan Sabău

Information Needs of Financial Statements Users – Between Harmony and Conflict pp. 642

Lucian Ioan Sabău

Particularities Regarding the Audit of Profit and Loss Account Within Economic Entities From Romania pp. 649

Maria Madalina Salomia and Carmen Turlea

The Effects of the Crisis On the Sales of Toyota Cars in Romania pp. 655

Mihaela Savu, Eugenia Antonescu and Georgiana Mîndreci

Credit Risk pp. 659

Valentin Scarlat

Pilot Campaign of Generating a High Awareness Brand, Through Event Marketing pp. 665

Carmen Secara

Study of the Communication Process Features Within S.C. Bricostore S.A. – Working Point: Piteşti pp. 672

Carmen Secara

The Exercise of Internal Audit of Compliance Regarding the Management of Human Resources in An Entity in Terms of Fuzzy Logic pp. 680

Lucian Sîrb and Ioana Călean

Tax On Incomes of Micro-Enterprises pp. 688

Corina Șerban, Franca Dumitru and Manuela Florentina Gordean

Romanian Economic Realities – the Economic Repression of 11th June 1948 pp. 691

Mirela Tărăbîc

The Collectivisation of the Romanian Agriculture and the Economic Consequences of This Process pp. 695

Mirela Tărăbîc

State Capitalism and Economic Growth: the Case of South Korea pp. 699

Dalia Petcu and Sorin Suciu

Organizational Culture and Values For Corporate Sustainability pp. 700

Maria Tătărușanu and Onea Angelica

Accounting Policies Recognizing Tangible Fixed Assets Within Public Institutions pp. 708

Cristina Otilia Tenovici

Accounting Policies and Options on the Recognition, Measurement and Derecognition of Inventories in Public Sector Entities pp. 720

Cristina Otilia Tenovici

The Considerations Regarding Materiality Calculation and Audit Risk in the Context of the Guide For a Quality Audit pp. 728

Nicolae Todea, Udrea Ana Maria Joldos and Ionela Cornelia Cioca

An Accounting Perspective For Assessing Corporate Social Responsibility pp. 742

Mihaela Ungureanu

Romanian Accounting Development in the Forty-Eighters Period – Ion Ionescu From Brad pp. 749

Mihaela Ungureanu

Discontinuities and Inconsistencies in the Romanian Mountain Tourism pp. 756

Ramona Violeta Vasilescu

The Forms of Credits Insurance At Export Encountered in the International Practice pp. 760

Maria Văduva and Cecilia Elena Văduva

The Use of the Dashboard in the Tourism and Public Food Service Units pp. 763

Marian Ţaicu, Gabriela Nicoleta Diaconescu and Elena Ţaicu

The Producer’s Offer and Behavior pp. 766

Maria Văduva and Cecilia Elena Văduva

The Stress of Managing Wellbeing pp. 773

Mona Vintilă and Sorin Daniel Vintilă

Critical Issues in Networking and Technological Change pp. 779

CLAPAN Carmen Voinescu, Laura Dinca and Apostolou Apostolos