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Lucrări Acceptate

1.
Autor: Associate Professor Hagos Tewolde Melles, PTE IGYFK, Busines Administration and Tourism
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2.
Autor: jnpZtgreSFzAczJbSz cwIyytGUXTsO edeIMXlMRKaFHx, MYaSSSkoSLEG
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3. A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM. CASE STUDY ROMANIA
Autor: Associate Professor PhD Lucia Sucala, University Babes Bolyai Cluj Napoca
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4. A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM. CASE STUDY ROMANIA
Autor: Lecturer PhD Cristina Nistor, University Babes Bolyai Cluj Napoca
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5. ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING
Autor: PhD Student Ionela Cornelia Stanciu, University Valahia Targoviste
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6. ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING
Autor: Professor PhD Nicolae Todea, University "1 DECEMBRIE 1918" Alba Iulia
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7. ACCOUNTING OF THE BUILDING SITE ORGANISATION
Autor: Teaching Assistant PhD Student ADELA BREUER, EFTIMIE MURGU/FACULTATEA DE STIINTE ECONOMICE SI ADMINISTRATIE
Rezumat: One of the basic components in the management process of an enterprise is the accounting service, which, if not properly performed, may lead to a financial collapse. The accounting process supposes not only to theoretically pursue its problems, but also to put them into practice in order to ensure the creation of its specific objective: the supply of information necessary to all users of accounting information. In the construction units the problem of the accounting of the building site organisation is a delicate one, because, although a separate cost calculation is predicted, and implicitly, a separate organisation accounting, in the accounting practice this doesn’t happen, maybe due to commodity or to the calculation and registration methods.

8. ACCOUNTING OF THE BUILDING SITE ORGANISATION
Autor: Teaching Assistant PhD Student BEATRIX LIGHEZAN BREUER, EFTIMIE MURGU/FACULTATEA DE STIINTE ECONOMICE SI ADMINISTRATIE
Rezumat: One of the basic components in the management process of an enterprise is the accounting service, which, if not properly performed, may lead to a financial collapse. The accounting process supposes not only to theoretically pursue its problems, but also to put them into practice in order to ensure the creation of its specific objective: the supply of information necessary to all users of accounting information. In the construction units the problem of the accounting of the building site organisation is a delicate one, because, although a separate cost calculation is predicted, and implicitly, a separate organisation accounting, in the accounting practice this doesn’t happen, maybe due to commodity or to the calculation and registration methods.

9. ACCOUNTING POLICIES AND ESTIMATES RELATED TO TANGIBLE ASSETS
Autor: PhD Student DINESCU ION, UNIVERSITATEA VALAHIA - TARGOVISTE
Rezumat: The US loan crisis that rapidly spread to all financial markets raised a lot of questions related to the accounting calculation and reporting of assets with listed companies. The “fair value” used for asset evaluation seems to have lost consistency. The International Accounting Standards Board (IASB), an institution that issues accounting standards, took in discussion the measuring of the fair value of financial instruments. The discrepancies between the figures as reported by the companies listed on the stock market and the value of their shares have called for the necessity to clarify the IFRSs addressing the new market developments. The Board has closely monitored US evolutions to avoid accounting inconsistencies under the IFRSs or under the American standards (US Generally Accepted Accounting Principles - GAAP).

10. ACCOUNTING POLICIES AND ESTIMATES RELATED TO TANGIBLE ASSETS
Autor: PhD Student Ion Dinescu, University Valahia Targoviste
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11. Accounting Policies Regarding Business Combinations and Their Role in This Globalized World
Autor: Teaching Assistant PhD Student Cristian Rapcencu, Academia de Studii Economice Bucuresti / Facultatea de Contabilitate si Informat
Rezumat: In this paper we intend to present the connections between the globalization process and the continuous rising number of transactions on the mergers and acquisitions market, focusing on Romania. Business combinations are playing a very important role in acquiring and maintaining the leader position on the market. The majority of group entities have a significant financial power which allows them to invest more, knowing that we are entering in a knowledge economy. Focusing on business combinations, this material also wants to present the way a cost of a business combination is determined and the allocation process which may give arise to a goodwill that must be recognised, by reference to the new accounting treatments included in the revised IFRS 3 Business Combinations.

12. Accounting Policies Regarding Business Combinations and Their Role in This Globalized World
Autor: Teaching Assistant PhD Student Cristina Lidia Manea, Academia de Studii Economice Bucuresti / Facultatea de Contabilitate si Informat
Rezumat: In this paper we intend to present the connections between the globalization process and the continuous rising number of transactions on the mergers and acquisitions market, focusing on Romania. Business combinations are playing a very important role in acquiring and maintaining the leader position on the market. The majority of group entities have a significant financial power which allows them to invest more, knowing that we are entering in a knowledge economy. Focusing on business combinations, this material also wants to present the way a cost of a business combination is determined and the allocation process which may give arise to a goodwill that must be recognised, by reference to the new accounting treatments included in the revised IFRS 3 Business Combinations.

13. ACCOUNTING, THE ACCOUNTANT AND ORGANIZATION MANAGERS
Autor: Lecturer PhD Ciprian Sorin Teiusan, Universitatea "1 Decembrie 1918" Alba Iulia
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14. ACTUARIAL ACCOUNTING BASED ON DISCOUNTED OR ON UTILITY VALUES, A CONTEMPORARY MODEL FOR THE ASSESSMENT OF THE ELEMENTS OF THE FINANCIAL SITUATIONS
Autor: Associate Professor PhD Victoria Firescu, Universitatea din Pitesti
Rezumat: Actuarial accounting as a new evaluation basis and its associated present values or utility values are mentioned in relation to the normalization accounting of asset depreciation. For example, the American Financial Accounting Standards Board (FASB) published, in 1995, FAS 121, a standard concerning the accounting treatment of the depreciation of long-term assets, while the International Accounting Standards Board (IASB) approved IAS 36 standard "Asset Depreciation" concerning the measurement and recognition of an asset impairment, when the recoverable value of the asset is lower than its book value. The standard concerns the depreciation of tangible and intangible assets

15. ADAPTATIVE DIRECTIONS OF ACCOUNTING COMMITMENTS’ SYSTEM IN PUBLIC INSTITUTIONS
Autor: Professor PhD Nicolae Todea, University "1 DECEMBRIE 1918" Alba Iulia
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16. ADAPTATIVE DIRECTIONS OF ACCOUNTING COMMITMENTS’ SYSTEM IN PUBLIC INSTITUTIONS
Autor: PhD Student Anca Calin, University Valahia Targoviste
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17. ADJUSTEMENT OF THE CENTRAL AND EASTERN EUROPEAN MEMBER STATES’ FISCAL - BUDGETARY POLICIES TO THE REQUIREMENTS OF THE EUROPEAN MONETARY INTEGR
Autor: Teaching Assistant PhD. Irina Bilan, Universitatea "Al. I. Cuza" Iasi
Rezumat: This paper intends to analyze the constrictions to which the fiscal-budgetary policy of the member states of the European Union is subject in the process preparing the implementation of euro, highlighting particular aspects for the Central and Eastern European countries. The first part focuses on the presentation of the European fiscal framework and the extent to which the fiscal-budgetary policy of the new member states have adapted to its requests. The second part of the paper focuses on the role of the budgetary policy in the achievement of the real convergence process, highlighting the challenges generated by the fact that sustained efforts will be necessary in the future, especially in the Central European states.

18. ANALYSIS OF THE RELATIONSHIP BETWEEN PUBLIC DEBT, GDP, EXPORTS AND INFLATION IN THE ROMANIAN ECONOMY
Autor: Economist PhD Daniela Ghenescu, Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj
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19. ANALYSIS OF THE RELATIONSHIP BETWEEN PUBLIC DEBT, GDP, EXPORTS AND INFLATION IN THE ROMANIAN ECONOMY
Autor: Associate Professor PhD Claudia Radu, University of Alba- Iulia, Faculty of Sciences
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20. ANALYSIS ON THE ROMANIAN BANKING LEGISLATION AND THE BANKS PROBABILITY OF DEFAULT
Autor: Associate Professor PhD. Iulia Iuga, 1 decembrie 1918
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21. ANALYZING POST EARNINGS ANNOUNCEMENT DRIFT (PEAD)
Autor: Vassiliki Basdekidou, ATEI Thessaloniki
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22. APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS
Autor: Lecturer PhD Leontina Betianu, Univ. "Al.I.Cuza" Iasi, FEAA
Rezumat: Accountants and auditors have traditionally not been associated with the conservation or environmental movement. However, as providers of information, reports, and assurance on which business and government decision are frequently based, they have increasingly been drawn into the environmental arena. The influence of accountants and auditors comes from their access to financial and performance information. They analyze report and communicate information on which decisions are based and performance is evaluated. They can encourage greater transparency and informed decision about the application of resources and the impact of activities on environmental outcomes without distorting existing accounting standard. Thus, in order to ensure the provision of accurate information by annual reports, it is necessary to involve the environmental audit. In this article, we approached the carrying out of environmental audit, mainly underlining its necessity and importance.

23. APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS
Autor: Professor PhD Iuliana Georgescu, Univ. "Al.I.Cuza" Iasi, FEAA
Rezumat: Accountants and auditors have traditionally not been associated with the conservation or environmental movement. However, as providers of information, reports, and assurance on which business and government decision are frequently based, they have increasingly been drawn into the environmental arena. The influence of accountants and auditors comes from their access to financial and performance information. They analyze report and communicate information on which decisions are based and performance is evaluated. They can encourage greater transparency and informed decision about the application of resources and the impact of activities on environmental outcomes without distorting existing accounting standard. Thus, in order to ensure the provision of accurate information by annual reports, it is necessary to involve the environmental audit. In this article, we approached the carrying out of environmental audit, mainly underlining its necessity and importance.

24. Aspecte ale aplicarii contabilitatii de gestiune in institutiile publice
Autor: PhD Student Lacramioara Stingaciu(Alexandru), Universitatea "Valahia" Tirgoviste
Rezumat: Contabilitatea de gestiune poate fi aplicata cu siguranta si in sectorul bugetar, chiar daca pana in prezent nu s-au emis norme in acest sens. Legatura dintre contabilitatea publica si contabilitatea de gestiune se poate realiza prin intermediul programelor/proiectelor care pot fi analizate din punct de vedere al eficientei si eficacitatii utilizarii fondurilor publice. Astfel, pornind de la prezentarea unor elemente caracteristice contabilitatii de gestiune am incercat sa directionam discutia catre calculatia costurilor in sectorul public.

25. Aspects of the Elaboration and Approval of Local Buget Projects
Autor: SIMONA ELEONORA DAN, UNIVERSITATEA " VALAHIA " TARGOVISTE
Rezumat: The elaboration of budget projects is achieved to the level of each land administrative unit (city, town, municipality, county) by the help of specialised financial agencies. Budget projects are elaborated starting from the proposals of the local administrations and of the public institutions financed by the local budgets. The procedure of local budget elaboration, approval and achievement has or a base the principle of local autonomy that is included in the Law of the Local Public Finances, as well as in the Law of the Local Public Administration.

26. ASPECTS REGARDING KNOWLEDGE MANAGEMENT AND KNOWLEDGE SHARING IN UNIVERSITIES
Autor: Prep. Drd. Ciprian Cucu, 1 Decembrie 1918
Rezumat: Applying corporate Knowledge Management principles in universities has already proven to be one of the best ways to increase the administrative efficiency of the institutions as well as support researchers and faculty. However, implementing such a system has its barriers, mostly due to the poor understanding of the concept (and its long-term benefits) and due to the unstructured, closed sharing policies. This paper tries to provide some insight into how universities position themselves in relationship with knowledge management and knowledge sharing.

27. ASPECTS REGARDING THE FINANCING OF HIGHER EDUCATION
Autor: Economist PhD Student Adrian Macris, University of Petrosani
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28. ASPECTS REGARDING THE FINANCING OF HIGHER EDUCATION
Autor: Lectureur PhD Maria Macris, University of Petrosani
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29. ASPECTS REGARDING THE INTERDEPENDENCE BETWEEN AGGREGATED DEMAND AND OFFER
Autor: Lectureur PhD Student Maria Macris, University of Petrosani
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30. AUDITING THE FINANCIAL STATEMENTS AT A TOWNHALL LEVEL
Autor: post-graduate MARIANA TABAN, COURT OF ACCOUNTS OF ROMANIA
Rezumat: The general objective of the audit is obtaining the resonable assurance that the examined financial statements are complete and accurately done, the financial operations were done according to the normatives laws in force and that the way in which the state's and public domain's financial resources were formed, managed and used effectively according to the law. The auditing included the execution of the local budget and the value of the patrimonial elements, respectively the „Local budget's execution account” drawn up on 31.12.2007 and „The balance sheet” from the same date.

31. Building a Knowledge-Creating Company
Autor: Asistent Ileana Hauer, Univ.de Vest, Facultatea de Economie si de Administarea a Afacerilor
Rezumat: Lasting competitive advantage today can only come from innovative use and management of organizational knowledge by knowledge-creating companies and learning organizations. Internet technologies are widely used in knowledge management systems to support the creation and dissemination of business knowledge and its integration into new products, services, and business processes

32. Building a Knowledge-Creating Company
Autor: lector Antoaneta Butuza, UVT, Facultatea de Economie si de Administrare a Afacerilor
Rezumat: Lasting competitive advantage today can only come from innovative use and management of organizational knowledge by knowledge-creating companies and learning organizations. Internet technologies are widely used in knowledge management systems to support the creation and dissemination of business knowledge and its integration into new products, services, and business processes

33. CALCULUL SI ANALIZA PRINCIPALILOR INDICATORI ECONOMICO-FINANCIARI CONFORM DIRECTIVEI A IV A COMUNITATII ECONOMICE EUROPENE
Autor: PhD student Gheorghe Marginean,
Rezumat: -

34. CALCULUL SI ANALIZA PRINCIPALILOR INDICATORI ECONOMICO-FINANCIARI CONFORM DIRECTIVEI A IV A COMUNITATII ECONOMICE EUROPENE
Autor: PhD student Maria Pusa Ponoran (Biro),
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35. CAPITAL ADEQUACY IN THE ROMANIAN BANKING SYSTEM
Autor: Associate Professor PhD Adela Socol, "1 Decembrie 1918" University of Alba Iulia
Rezumat: The purpose of this paper is to studying the existing national and international criteria and methodologies related to the banking capitals measurement. We examine the minimum requirements for banking capital and the actual status of Romanian banks in terms of solvency ratio. The paper analyzes the risk-based capital ratios through a case study at the level of a banking society from Romania. We quantify the capital charges by reference to the regulatory capital expressed as a percentage of total risk-weighted assets and by reference to the Tier 1 capital expressed as a percentage of risk-weighted assets. Our research reveals that the level of capitalization is relevant for the ability of banks to absorb the losses generated by either exogenous shocks induced by the domestic and international macroeconomic environment, or by the inappropriate management of the endogenous risks associated with banking activity.

36. CARD FRAUD TYPOLOGY - MEASURES TO PREVENT CARD FRAUD LOSSES
Autor: Lecturer Daniela Bojan, Bogdan – Voda University, Cluj-Napoca
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37. CASH FLOW STATEMENTS, A TOOL OF DECISION FOR INTERNAL AND EXTERNAL USERS OF FINANCIAL INFORMATION
Autor: Teaching Assistant PhD Student Floarea Georgescu, Universitatea Spiru Haret, Facultatea de Management Financiar Contabil
Rezumat: SUMMARY: The information regarding the cash flows are useful in determining the ability of an entity to generate cash and cash equivalents and enable users to develop models to evaluate and compare the updated value of future cash flows of various entities. Also, this information enhance the degree of comparability of reporting the exploitation results between different entities, because it eliminates the use of different accounting treatments for the same transactions and events (IAS 7.4).

38. CASH FLOW STATEMENTS, A TOOL OF DECISION FOR INTERNAL AND EXTERNAL USERS OF FINANCIAL INFORMATION
Autor: Associate Professor PhD Diana Balaciu, Universitatea din Oradea, Facultatea de Stiinte
Rezumat: SUMMARY: The information regarding the cash flows are useful in determining the ability of an entity to generate cash and cash equivalents and enable users to develop models to evaluate and compare the updated value of future cash flows of various entities. Also, this information enhance the degree of comparability of reporting the exploitation results between different entities, because it eliminates the use of different accounting treatments for the same transactions and events (IAS 7.4).

39. CHANGES AND ENTAILS ON ROMANIAN RETAIL MARKET
Autor: Conferentiar Sorin Prada, Universitatea de Vest din Timisoara
Rezumat: Romania represent in last years for en detail retail a stage with big transformations.New retail formates has imbued on romanian retail.Such as,from a market on launching level,Romania has changed faster into a market with a special dynamic for modern retail. The market growing,the operatores members and the shops member went,also,to a important growing of the competition and new starathegichal approaches. The retail operatores,that compete on this market are compelleds to resist at the pressure of the environment. The main objective of the work is the achievement analys which keps the grade of the market covering by the modern retail formates and the anticipation of the new market evolution.

40. Cluster initiatives in EU policy
Autor: PhD PACHURA PIOTR, University of Technology
Rezumat: According to the results of literary research it is possible to univocally state that the geographical proximity between enterprises of a similar profile of activity facilitates the achievement of a higher level of productivity and innovativenesss. The clusters covering the spatial sphere of its location: producers, suppliers, service providers, research units, educational institutions and other units supporting a given sector became an important factor in the economic development of regions. The trend towards interaction and basing on the resources of business partners operating in a given location results from the new trends of management, among others, the school of resources in strategic management at the top with key competences and the open innovation paradigm.

41. COLLABORATION GROUP IN BUSINESS AND IT OUTSOURCING PROCESS
Autor: lect. dr. Mares Valerica, ACADEMIA DE STUDII ECONOMICE
Rezumat: Businesses use workgroup information systems to encourage group collaboration because collaborating with others is an essential part of business. When analyzing and assessing the commercial partners of an enterprise, an important aspect is grouping them in function of their common features. The outsourcing is a strategic decision which modifies the company’s structure, being one the main engines behind the development of a new organizational framework. From this point of view, many researchers’ studies the selection attributes of the outsourced company and the IT services supplied. IT outsourcing is the practice of contracting out the running of a part of an organization computer department. Due to the fact that IT outsourcing has no obviously and quantifiable benefits, most of the business entities choose not to do outsource their IT. The paper is based on the idea of incapability of exact determination of IT services costs.

42. COLLABORATION GROUP IN BUSINESS AND IT OUTSOURCING PROCESS
Autor: Prof. univ. dr. Mares Marius Daniel, UNIVERSITATEA SPIRU HARET BUCURESTI
Rezumat: Businesses use workgroup information systems to encourage group collaboration because collaborating with others is an essential part of business. When analyzing and assessing the commercial partners of an enterprise, an important aspect is grouping them in function of their common features. The outsourcing is a strategic decision which modifies the company’s structure, being one the main engines behind the development of a new organizational framework. From this point of view, many researchers’ studies the selection attributes of the outsourced company and the IT services supplied. IT outsourcing is the practice of contracting out the running of a part of an organization computer department. Due to the fact that IT outsourcing has no obviously and quantifiable benefits, most of the business entities choose not to do outsource their IT. The paper is based on the idea of incapability of exact determination of IT services costs.

43. COLLABORATION GROUP IN BUSINESS AND IT OUTSOURCING PROCESS
Autor: Lect. dr. MARES VALERICA, ACADEMIA DE STUDII ECONOMICE BUCURESTI
Rezumat: Businesses use workgroup information systems to encourage group collaboration because collaborating with others is an essential part of business. When analyzing and assessing the commercial partners of an enterprise, an important aspect is grouping them in function of their common features. The outsourcing is a strategic decision which modifies the company’s structure, being one the main engines behind the development of a new organizational framework. From this point of view, many researchers’ studies the selection attributes of the outsourced company and the IT services supplied. IT outsourcing is the practice of contracting out the running of a part of an organization computer department. Due to the fact that IT outsourcing has no obviously and quantifiable benefits, most of the business entities choose not to do outsource their IT. The paper is based on the idea of incapability of exact determination of IT services costs.

44. Communication and Organizational Change
Autor: Asistent drd. Diana Zelter, Univeristatea "Babes-Bolyai", Facultatea de Stiinte Economice si Gesti
Rezumat: Abstract: The purpose of this paper is to outline a theoretical framework for the study of the importance of communication during organizational change. Based on specialized literature in the field, the paper presents the connection between effective change and effective communication and it identifies a few sources preventing the implementation of change. We emphasize the goals of organizational communication in relation with uncertainty and job insecurity and suggests a few ways for coping with change by using communication as a way of controlling the implementation process.

45. Communication and Organizational Change
Autor: Asist.drd. Diana Zelter, Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afaceri
Rezumat: Abstract: The purpose of this paper is to outline a theoretical framework for the study of the importance of communication during organizational change. Based on specialized literature in the field, the paper presents the connection between effective change and effective communication and it identifies a few sources preventing the implementation of change. We emphasize the goals of organizational communication in relation with uncertainty and job insecurity and suggests a few ways for coping with change by using communication as a way of controlling the implementation process.

46. CONCEPTUAL DELIMITATION ON INTERNAL CONTROL
Autor: Associate Professor PhD Danut Rada, “Dragan” European University
Rezumat: The ability of management in economic entities is influenced by the context of action converging components of the free market to organize and the quality and operational system of internal control existing in each of them. Given the different interpretations for the concept of internal control, standardization is required, built on the objectives and modalities for the exercise starting from the objectives and ways of exercising it.

47. CONNECTIONS BETWEEN MONETARY POLICIES AND GLOBALIZATION
Autor: Professor PhD. Alexandru Olteanu, Universitatea Nicolae Titulescu Bucuresti
Rezumat: The last decades have been marked by an acceleration of historical and political processes, which brought essential changes in the sphere of geopolitics with ongoing consequences on economics, financial markets and international relationships, and effects on the arising of new worldwide power balance. The economic relationships were set before the foundation of the first states. Commercial relationships have had a long history and at the beginning were independent of the social and state organizations existing at the time. That is why bilateralism – as applied with reference to the relationship between two economic agents - is the oldest notion since life necessities have always implied the exchange of products. Despite these tendencies autarchy dominated economic life ever since this came into being until the great geographic discoveries and industrial revolution. Economic “coagulations” have continued in the course of time and become more prominent reaching unimaginably impenetrable levels recently, thus constituting a balance factor at regional and international level. Present evolutions confirm the old provisions concerning the indissoluble relationship between the economic and the financial monetary factor and international stability.

48. CONNECTIONS BETWEEN MONETARY POLICIES AND GLOBALIZATION
Autor: Ph D Madalina Antoaneta Radoi (Olteanu), Universitatea Nicolae Titulescu Bucuresti
Rezumat: The last decades have been marked by an acceleration of historical and political processes, which brought essential changes in the sphere of geopolitics with ongoing consequences on economics, financial markets and international relationships, and effects on the arising of new worldwide power balance. The economic relationships were set before the foundation of the first states. Commercial relationships have had a long history and at the beginning were independent of the social and state organizations existing at the time. That is why bilateralism – as applied with reference to the relationship between two economic agents - is the oldest notion since life necessities have always implied the exchange of products. Despite these tendencies autarchy dominated economic life ever since this came into being until the great geographic discoveries and industrial revolution. Economic “coagulations” have continued in the course of time and become more prominent reaching unimaginably impenetrable levels recently, thus constituting a balance factor at regional and international level. Present evolutions confirm the old provisions concerning the indissoluble relationship between the economic and the financial monetary factor and international stability.

49. CONSIDERATII PRIVIND MANAGEMENTUL CALITATII TOTALE (TQM) IN SECTORUL PUBLIC IN CONTEXTUL EXPERIENTEI EUROPENE IN MANAGEMENTUL CALITATII IN PROIECTE (M
Autor: Profesor universitar Arcadie Hinescu, Universitatea "1Decembrie 1918" Alba Iulia
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50. CONSIDERATII PRIVIND MANAGEMENTUL CALITATII TOTALE (TQM) IN SECTORUL PUBLIC IN CONTEXTUL EXPERIENTEI EUROPENE IN MANAGEMENTUL CALITATII IN PROIECTE (M
Autor: Asistent Larisa-Loredana Dragolea, Universitatea "1Decembrie 1918" Alba Iulia
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51. CONSIDERATII PRIVIND MANAGEMENTUL CALITATII TOTALE (TQM) IN SECTORUL PUBLIC IN CONTEXTUL EXPERIENTEI EUROPENE IN MANAGEMENTUL CALITATII IN PROIECTE (M
Autor: Asistent MIHAELA MARIA ENYEDI, Universitatea "Spiru Haret" Bucuresti
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52. CONSIDERATIONS REGARDING THE INTERNAL AUDIT AND STATUTORY AUDIT OF TANGIBLE ASSETS
Autor: Teaching Assistant PhD Student Vinatoru Sorin-Sandu, Universitatea din Craiova
Rezumat: With this work we propose to introduce shortly and concretely some aspects with regard the internal and statutory (financial) audit of tangible assets. After the theoretical approaching of the two functions, we made a parallel between them presenting, by means of an example, the way of use in practice of the techniques and tools specific for these functions. Considering the role held by the financial leasing for now, in stimulation of investments, the case study refers to method of assessment of assets, purchased based on a financial leasing, in the moment of their entering within the patrimony.

53. CONSIDERATIONS REGARDING THE INTERNAL AUDIT AND STATUTORY AUDIT OF TANGIBLE ASSETS
Autor: PhD Student Calota George, Ministerul Finantelor si Economiei, UCAAPI
Rezumat: With this work we propose to introduce shortly and concretely some aspects with regard the internal and statutory (financial) audit of tangible assets. After the theoretical approaching of the two functions, we made a parallel between them presenting, by means of an example, the way of use in practice of the techniques and tools specific for these functions. Considering the role held by the financial leasing for now, in stimulation of investments, the case study refers to method of assessment of assets, purchased based on a financial leasing, in the moment of their entering within the patrimony.

54. CONSIDERATIONS REGARDING TOTAL QUALITY MANAGEMENT (TQM) IN THE PUBLIC SECTOR IN THE EUROPEAN EXPERIENCE CONTEXT FOR PROJECT QUALITY MANAGEMENT (PQM)
Autor: prof.univ.dr. Arcadie Hinescu, Universitatea "1 Decembrie" 1918 Alba Iulia
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55. CONSIDERATIONS REGARDING TOTAL QUALITY MANAGEMENT (TQM) IN THE PUBLIC SECTOR IN THE EUROPEAN EXPERIENCE CONTEXT FOR PROJECT QUALITY MANAGEMENT (PQM)
Autor: Asist.univ. Larisa Dragolea, Universitatea "1 Decembrie" 1918 Alba Iulia
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56. CONSIDERATIONS REGARDING TOTAL QUALITY MANAGEMENT (TQM) IN THE PUBLIC SECTOR IN THE EUROPEAN EXPERIENCE CONTEXT FOR PROJECT QUALITY MANAGEMENT (PQM)
Autor: Asistent MIHAELA MARIA ENYEDI, Universitatea "Spiru Haret" Bucuresti
Rezumat:

57. Consolidation of Decisional Environment on an International Scale
Autor: Conf. Dr. Ioan Cucu, Universitatea Petrosani
Rezumat: This paper presents a comparative analysis of the decisional problems against managerial and economic phenomena globalization, between European countries with an “European management model”, the USA management and the Japanese one. In this respect, management specialists are trying to take the notions regarding decision theory beyond a country’s cultural and geographic frontiers and to point out the importance of an efficient evaluation of the problems and opportunities deriving from social, economic, cultural and even political diversity.

58. Consolidation of Decisional Environment on an International Scale
Autor: Conf. Dr. Codruta Dura, Universitatea Petrosani
Rezumat: This paper presents a comparative analysis of the decisional problems against managerial and economic phenomena globalization, between European countries with an “European management model”, the USA management and the Japanese one. In this respect, management specialists are trying to take the notions regarding decision theory beyond a country’s cultural and geographic frontiers and to point out the importance of an efficient evaluation of the problems and opportunities deriving from social, economic, cultural and even political diversity.

59. CONSUMER IDENTITY AND IMPLICATIONS FOR THE BRAND
Autor: PROFESOR IACOB CATOIU, ACADEMIA DE STUDII ECONOMICE BUCURESTI
Rezumat: ABSTRACT: In a consumer culture people no longer consume for merely functional satisfaction, but consumption becomes meaning-based, and brands are often used as symbolic resources for the construction and maintenance of identity. All human behavior is a symbolic action. People are not just choosing the best, the fanciest, or the cheapest brands. They’re choosing brands that have the right meaning. Brands are now creating value not just by the products or services they represent, but by the meanings they generate. This meaning is being adopted by consumers to express who they are and what they stand for. Meaning, in fact, may be the most important product a brand creates today.

60. CONSUMER IDENTITY AND IMPLICATIONS FOR THE BRAND
Autor: PhD STUDENT RALUCA MIHALCEA, ACADEMIA DE STUDII ECONOMICE BUCURESTI
Rezumat: ABSTRACT: In a consumer culture people no longer consume for merely functional satisfaction, but consumption becomes meaning-based, and brands are often used as symbolic resources for the construction and maintenance of identity. All human behavior is a symbolic action. People are not just choosing the best, the fanciest, or the cheapest brands. They’re choosing brands that have the right meaning. Brands are now creating value not just by the products or services they represent, but by the meanings they generate. This meaning is being adopted by consumers to express who they are and what they stand for. Meaning, in fact, may be the most important product a brand creates today.

61. CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION
Autor: Professor PhD. Alexandru Olteanu, Universitatea Nicolae Titulescu Bucuresti
Rezumat: The financial regulation structures are linked to traditions and differ from one country to another. The financial revolution, and in Europe, the creation of unique market of the financial services launched again debates over the suitability of the regulation structures. 5-10 years ago, the debates were quartered over the virtues, especially on the disadvantages that the self-regulation system shows vs. the regulation practiced by the public organisms within the law provisions. The debate is based now on types of problems: the role of the central bank and the problem of the specialization. Regarding the role of the central bank, there are arguments if the central bank is the proper authority to supervise banking and act in accordance with it, as a councilor, after all. Regarding the specialization, there are arguments if a super or hiper authority, authorized to regulate all the types of services and financial institutions is more adequate than the regulation by specialized agencies. At the level of the European Union, there is an extra problem if the national authorities must keep the prerogative of financial services supervision, however in accordance with the basic principle of the economic and monetary integration, or if, on the contrary, it is better to form a European supervision authority for the financial services.

62. CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION
Autor: Ph D Madalina Antoaneta Radoi (Olteanu), Universitatea Nicolae Titulescu Bucuresti
Rezumat: The financial regulation structures are linked to traditions and differ from one country to another. The financial revolution, and in Europe, the creation of unique market of the financial services launched again debates over the suitability of the regulation structures. 5-10 years ago, the debates were quartered over the virtues, especially on the disadvantages that the self-regulation system shows vs. the regulation practiced by the public organisms within the law provisions. The debate is based now on types of problems: the role of the central bank and the problem of the specialization. Regarding the role of the central bank, there are arguments if the central bank is the proper authority to supervise banking and act in accordance with it, as a councilor, after all. Regarding the specialization, there are arguments if a super or hiper authority, authorized to regulate all the types of services and financial institutions is more adequate than the regulation by specialized agencies. At the level of the European Union, there is an extra problem if the national authorities must keep the prerogative of financial services supervision, however in accordance with the basic principle of the economic and monetary integration, or if, on the contrary, it is better to form a European supervision authority for the financial services.

63. CONVERGENCE ACCOUNTANCY STOCKS, THEORETICAL AND PRACTICAL ASPECTS
Autor: Ph. D. Student Florentina Sas, Universitatea 1 Decembrie 1918, Alba Iulia
Rezumat: It tries to highlight the evolution of accountancy stocks. The existence of diverging data aspects of the specific legislation for specific sectors of activity, various funding schemes.

64. CONVERGENCE ACCOUNTANCY STOCKS, THEORETICAL AND PRACTICAL ASPECTS
Autor: Ph. D. Student Cristina Maria Gheorghian, Universitatea Valahia Targoviste
Rezumat: It tries to highlight the evolution of accountancy stocks. The existence of diverging data aspects of the specific legislation for specific sectors of activity, various funding schemes.

65. CURRENT STAGE OF THE APPLICATION OF THE COSTS OF QUALITY IN TQM SYSTEM
Autor: Ph.D.student CARMEN NECULA, A.S.E. Bucuresti
Rezumat: Nowadays, quality is an important strategic dimension and a key weapon of the competition which cannot be ignored by any corporation. Improvement of quality is nowadays considered by most people to be the best way to increase trhe customers’ satisfaction, to reduce production costs and to increase productivity. The present direction of quality management is unanimously towards total quality management (TQM – Total Quality Management). The elements of the costs related to quality may be analysed at a certain moment also in their dynamics, taking into consideration the absolute value of costs or based of established indicators. Any serious attempt to improve the quality has to take into account the associated costs of obtaining quality, because nowadays satisfying customers’ requirements is not sufficient, one has to offer also at the lowest price. This is possible by reducing costs and maintaining quality. The costs of quality may be reduced only if they are identified and measured. This identification of the costs is not simple, because it is not a generally approved approach regarding the costs of quality. In 1062, Juran proposes a quality analysis model. In his model, the conformance costs (prevention and appraisal costs) increase, and the nonconformance costs (internal and external failure costs) decrease. The total quality cost is determined through the sum of conformance and nonconformance costs. The quality of a product is acceptable nowadays, but it may result unacceptable in six months’ time. The continuous improvement of quality must take into account also the permanent evolution of customers’ expectations. It does not make any difference which concept of costs of quality it is being used, the main idea in COQ analyses is to connect the improvement activities with the associated costs and customers’ expectations in order to allow actions to reduce the costs of quality considering the increase in quality and increase of the benefits of the firm. Measuring and reporting such costs of quality have to be deemed an important source to any manager who wishes to obtain nowadays competitivity. The P-A-F traditional method (Prevention- Appraisal- Failure) suggested by Juran (1951) and Feigenbaum (1956) divides the costs of quality into prevention, appraisal and failure. Research and professionals in the management of quality have for a long a time been focusing on financial benefits of improving quality, but the broad economic relationships lacked. This may be understood the best through the preoccupation for the study of the costs of quality. Costs are an important part of economic assessment, but they have a limited value within the company in establishing the optimal level of quality. And this is because profit maximization, and not cost minimization is the primary goal of businesses.

66. DECISION SUPPORT AT THE LOGISTIC MANAGEMENT STRATEGY
Autor: mgr Marta Starostka-Patyk, Czestochowa University of Technology
Rezumat: Nowadays logistics more and more often becomes the strategic issue from the point of view the organization aiming at reaching success in lead of its activity. The standard process of strategic logistics planning and management is usually periodical and the chance of cooperation with changes in the environment of the company is missing. The paper presents the process of logistics planning and its integration with the decision support system based on the hierarchic analytic process - AHP (Analytic Hierarchy Process).

67. DECISION SUPPORT AT THE LOGISTIC MANAGEMENT STRATEGY
Autor: Msc Iwona Grabara, Czestochowa University of Technology
Rezumat: Nowadays logistics more and more often becomes the strategic issue from the point of view the organization aiming at reaching success in lead of its activity. The standard process of strategic logistics planning and management is usually periodical and the chance of cooperation with changes in the environment of the company is missing. The paper presents the process of logistics planning and its integration with the decision support system based on the hierarchic analytic process - AHP (Analytic Hierarchy Process).

68. Digital Tehnologies.An overview of current evolutions and impact
Autor: PhD Ionescu Claudia, A.S.E. Bucarest
Rezumat: Various observers describe today's global economy as one in transition to a knowledge economy, as an extension of an information society. The transition requires that the rules and practices that determined success in the industrial economy need rewriting in an interconnected, globalized economy where knowledge resources such as know-how and expertise are as critical as other economic resources. According to analysts of the knowledge economy, these rules need to be rewritten at the levels of firms and industries in terms of knowledge management and at the level of public policy as knowledge policy or knowledge-related policy. The digital and ICT revolutions are twin revolutions. Information and communications technology (ICT) refers to a broad field encompassing computers, communications equipment and the services associated with them. It includes the telephone, cellular networks, satellite communication, broadcasting media and other forms of communication.

69. Digital Tehnologies.An overview of current evolutions and impact
Autor: DIGITAL TEHNOLOGIES.AN OVERVIE DUMITRAS vASILE, VALAHIA,Targoviste
Rezumat: Various observers describe today's global economy as one in transition to a knowledge economy, as an extension of an information society. The transition requires that the rules and practices that determined success in the industrial economy need rewriting in an interconnected, globalized economy where knowledge resources such as know-how and expertise are as critical as other economic resources. According to analysts of the knowledge economy, these rules need to be rewritten at the levels of firms and industries in terms of knowledge management and at the level of public policy as knowledge policy or knowledge-related policy. The digital and ICT revolutions are twin revolutions. Information and communications technology (ICT) refers to a broad field encompassing computers, communications equipment and the services associated with them. It includes the telephone, cellular networks, satellite communication, broadcasting media and other forms of communication.

70. DIRECTII DE ADAPTARE A SISTEMULUI CONTABILITATII DE ANGAJAMENTE IN INSTITUTIILE PUBLICE
Autor: Professor PhD NICOLAE TODEA, Univ. "1 Decembrie 1918" Alba Iulia
Rezumat: ADAPTATIVE DIRECTIONS OF ACCOUNTING COMMITMENTS’ SYSTEM IN PUBLIC INSTITUTIONS (Summary) Commitment represents the stage in which all public institutions create legal obligations to third persons and reserves the necessary budgetary credits for covering these obligations through , clearance, authorization and expenditures’ payment. Clearing expenditures means checking the existence of the commitments: the reality of the due amount is determined or checked and the contingent liabilities of the legal commitment are checked based on justifiable documents attesting the respective operations. Authorizing expenditures confirms that that the delivery of goods existed or that other accounts receivable were checked and payment can be carried out. Expenditures’ payment is the final phase of the budgetary execution by means of which the public institution is free of its obligations to third parties-creditors.

71. DIRECTII DE ADAPTARE A SISTEMULUI CONTABILITATII DE ANGAJAMENTE IN INSTITUTIILE PUBLICE
Autor: Economist ANCA CALIN, Universitatea "Valahia" Targoviste
Rezumat: ADAPTATIVE DIRECTIONS OF ACCOUNTING COMMITMENTS’ SYSTEM IN PUBLIC INSTITUTIONS (Summary) Commitment represents the stage in which all public institutions create legal obligations to third persons and reserves the necessary budgetary credits for covering these obligations through , clearance, authorization and expenditures’ payment. Clearing expenditures means checking the existence of the commitments: the reality of the due amount is determined or checked and the contingent liabilities of the legal commitment are checked based on justifiable documents attesting the respective operations. Authorizing expenditures confirms that that the delivery of goods existed or that other accounts receivable were checked and payment can be carried out. Expenditures’ payment is the final phase of the budgetary execution by means of which the public institution is free of its obligations to third parties-creditors.

72. Drawing up the financial budget for a company of public transportation
Autor: PhD Student MIRELA PINTEA, UNIVERSITATEA BABES-BOLYAI CLUJ-NAPOCA, FSEGA
Rezumat: This paper presents a part of the budgetary process at the level of a public transportation company - the drawing up of the financial budgets. The purpose of operational budgets is to predict acquisitions, investments and cash-flow and this paper presents methodology of their drawing up in the case of a public transportation company.

73. Drawing up the financial budget for a company of public transportation
Autor: PhD Student ALIN IONEL IENCIU, UNIVERSITATEA BABES-BOLYAI CLUJ-NAPOCA, FSEGA
Rezumat: This paper presents a part of the budgetary process at the level of a public transportation company - the drawing up of the financial budgets. The purpose of operational budgets is to predict acquisitions, investments and cash-flow and this paper presents methodology of their drawing up in the case of a public transportation company.

74. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY
Autor: Lecturer PhD Sorin Adrian Achim, University Babes Bolyai Cluj Napoca
Rezumat:

75. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY
Autor: Lecturer PhD Monica Violeta Achim, University Babes Bolyai Cluj Napoca
Rezumat:

76. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY
Autor: PhD Student Mirela-Oana Pintea, University Babes Bolyai Cluj Napoca
Rezumat:

77. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY
Autor: PhD Student Alin- Ionel Ienciu, University Babes Bolyai Cluj Napoca
Rezumat:

78. Drawing up the operational budget for a company of public transportation
Autor: PhD Student MIRELA PINTEA, UNIVERSITATEA BABES-BOLYAI CLUJ-NAPOCA, FSEGA
Rezumat: This paper presents a part of the budgetary process at the level of a public transportation company - the drawing up of the operational budgets. The purpose of operational budgets is to predict incomes, expenses and results and this papaer presents methodology of their drawing up in the case of a public transportation company.

79. Drawing up the operational budget for a company of public transportation
Autor: PhD Student ALIN IONEL IENCIU, UNIVERSITATEA BABES-BOLYAI CLUJ-NAPOCA, FSEGA
Rezumat: This paper presents a part of the budgetary process at the level of a public transportation company - the drawing up of the operational budgets. The purpose of operational budgets is to predict incomes, expenses and results and this papaer presents methodology of their drawing up in the case of a public transportation company.

80. DRAWING UP THE OPERATIONAL BUDGET FOR A COMPANY OF PUBLIC TRANSPORTATION
Autor: Lecturer PhD Sorin Achim, University Babes Bolyai Cluj Napoca
Rezumat:

81. DRAWING UP THE OPERATIONAL BUDGET FOR A COMPANY OF PUBLIC TRANSPORTATION
Autor: Lecturer PhD Monica Violeta Achim, University Babes Bolyai Cluj Napoca
Rezumat:

82. DRAWING UP THE OPERATIONAL BUDGET FOR A COMPANY OF PUBLIC TRANSPORTATION
Autor: PhD Student Mirela-Oana Pintea, University Babes Bolyai Cluj Napoca
Rezumat:

83. DRAWING UP THE OPERATIONAL BUDGET FOR A COMPANY OF PUBLIC TRANSPORTATION
Autor: PhD Student Alin Ionel Ienciu, University Babes Bolyai Cluj Napoca
Rezumat:

84. DURABLE DEVELOPMENT AND COMPETITION IN EUROPEAN UNION
Autor: Lectureur PhD Cecilia Elena Vaduva, Universitatea "Constantin Brancusi" Facultatea de Stiinte Economice
Rezumat: Summary: The European Union Strategy for Durable Development is based on the model of development inn accordance with which the economic growth on long term has to be accompanied by social including and environmental protection. On economic outline, this is synonimous with the complete exploitation of the potential of technological innovation of industry and promoting the eco-efficiency which should allow the de-materialization and cut out the economic growth from utilization of naturale resources and engender wastes. EU adopted higher standards than all the rest of the world which brings about a minus of competition regarding the environment besides the impact on long term. A series of theoretical and practical progresses have been registered in integrating environment aspects within economic objectives besides the appearances of incompatibility among the three dimensions of the durable development

85. E-Commerce Auditing. Conceptual framework. Objectives. Models
Autor: Associate Professor PhD Iuliana IONESCU, Academy of Economic Studies Bucharest
Rezumat: E-commerce highlights the vast area of electronic interchange connected to the commercial activities that involve both the relations between enterprises as well as the relations between enterprises and consumers, referring especially to information interchange, product transactions, equipments, current merchandises and informational, financial and law services. As the studies clearly show, e-commerce is considered by all the consumers, to be one of the best selling systems due to certain factors as: price, shopping time and the supplementary information, regarding most of all the specific characteristics of products and services, characteristics put to public disposal. Despite the concepts mentioned above, the system still deals with a number of disadvantages as: the amount of time that passes between placing the order and receiving the merchandise, the safety of the payments, the ability to test the product quality but most of all the lack of the public trust as for as personal data is concerned during the e-transactions. As a consequence, the enterprises have become more and more aware of these aspects, trying to acknowledge and reduce all these risks and therefore the consumers’ lack of trust assuring higher security standard transactions. The paper will highlight these specific characteristics of data security, the risks and vulnerability of information system as a problem area for e-commerce target, strongly connected to consumer protection. Taking into account that we all are in full informational revolution, the possibilities offered by the information and communication technology, could be efficiently turned to good account by every organization, so that, thus contributing to the success of the activity carried on by these. Moreover, it were analyzed the modalities by which the impact of the new technologies on the economic activities must be estimated to determine all the required measures as concerns the ensuring of data and communication security. The global survey of business-to-business (B2B) e-commerce auditors examined a model of e-commerce audit effectiveness using the methods drawn from the information technology auditing and information systems research domain. The findings support the positive and significant relationship of information technology audit expertise and information and communication technology expertise on e-commerce audit judgment while the system change management impact was indirect via information technology audit expertise. The results of this empirical study furthers our understanding of the role of an accountant in e-commerce audit engagement and the importance of auditor expertise in systems and network change management which has been an under researched area in e-commerce auditing.

86. E-Commerce Auditing. Conceptual framework. Objectives. Models
Autor: Professor PhD Bogdan IONESCU, Academy of Economic Studies Bucharest
Rezumat: E-commerce highlights the vast area of electronic interchange connected to the commercial activities that involve both the relations between enterprises as well as the relations between enterprises and consumers, referring especially to information interchange, product transactions, equipments, current merchandises and informational, financial and law services. As the studies clearly show, e-commerce is considered by all the consumers, to be one of the best selling systems due to certain factors as: price, shopping time and the supplementary information, regarding most of all the specific characteristics of products and services, characteristics put to public disposal. Despite the concepts mentioned above, the system still deals with a number of disadvantages as: the amount of time that passes between placing the order and receiving the merchandise, the safety of the payments, the ability to test the product quality but most of all the lack of the public trust as for as personal data is concerned during the e-transactions. As a consequence, the enterprises have become more and more aware of these aspects, trying to acknowledge and reduce all these risks and therefore the consumers’ lack of trust assuring higher security standard transactions. The paper will highlight these specific characteristics of data security, the risks and vulnerability of information system as a problem area for e-commerce target, strongly connected to consumer protection. Taking into account that we all are in full informational revolution, the possibilities offered by the information and communication technology, could be efficiently turned to good account by every organization, so that, thus contributing to the success of the activity carried on by these. Moreover, it were analyzed the modalities by which the impact of the new technologies on the economic activities must be estimated to determine all the required measures as concerns the ensuring of data and communication security. The global survey of business-to-business (B2B) e-commerce auditors examined a model of e-commerce audit effectiveness using the methods drawn from the information technology auditing and information systems research domain. The findings support the positive and significant relationship of information technology audit expertise and information and communication technology expertise on e-commerce audit judgment while the system change management impact was indirect via information technology audit expertise. The results of this empirical study furthers our understanding of the role of an accountant in e-commerce audit engagement and the importance of auditor expertise in systems and network change management which has been an under researched area in e-commerce auditing.

87. E-Commerce Auditing. Conceptual framework. Objectives. Models
Autor: Associate Professor PhD Florin MIHAI, Academy of Economic Studies Bucharest
Rezumat: E-commerce highlights the vast area of electronic interchange connected to the commercial activities that involve both the relations between enterprises as well as the relations between enterprises and consumers, referring especially to information interchange, product transactions, equipments, current merchandises and informational, financial and law services. As the studies clearly show, e-commerce is considered by all the consumers, to be one of the best selling systems due to certain factors as: price, shopping time and the supplementary information, regarding most of all the specific characteristics of products and services, characteristics put to public disposal. Despite the concepts mentioned above, the system still deals with a number of disadvantages as: the amount of time that passes between placing the order and receiving the merchandise, the safety of the payments, the ability to test the product quality but most of all the lack of the public trust as for as personal data is concerned during the e-transactions. As a consequence, the enterprises have become more and more aware of these aspects, trying to acknowledge and reduce all these risks and therefore the consumers’ lack of trust assuring higher security standard transactions. The paper will highlight these specific characteristics of data security, the risks and vulnerability of information system as a problem area for e-commerce target, strongly connected to consumer protection. Taking into account that we all are in full informational revolution, the possibilities offered by the information and communication technology, could be efficiently turned to good account by every organization, so that, thus contributing to the success of the activity carried on by these. Moreover, it were analyzed the modalities by which the impact of the new technologies on the economic activities must be estimated to determine all the required measures as concerns the ensuring of data and communication security. The global survey of business-to-business (B2B) e-commerce auditors examined a model of e-commerce audit effectiveness using the methods drawn from the information technology auditing and information systems research domain. The findings support the positive and significant relationship of information technology audit expertise and information and communication technology expertise on e-commerce audit judgment while the system change management impact was indirect via information technology audit expertise. The results of this empirical study furthers our understanding of the role of an accountant in e-commerce audit engagement and the importance of auditor expertise in systems and network change management which has been an under researched area in e-commerce auditing.

88. E-MONEY DEVELOPMENT WITHIN CONTEMPORARY ECONOMIES
Autor: Professor PhD Maria BOLDEA, Universitatea de Vest din Timisoara
Rezumat: Development is the upward directional movement of society from lesser to greater levels of energy, efficiency, quality, productivity, complexity, comprehension, creativity, enjoyment and accomplishment. These attributes are both the means for achieving development as well as its most characteristic expressions or results. Money has played a parallel role at the social level as a medium for urbanization, multiplying economic activities by several orders of magnitude. The forms money has taken on over centuries have always been closely connected with the technological developments in the economy. As simple economies evolved into more complicated economies, money has always adapted to the different economic circumstances. With respect to the latest innovations in the computer industry a new form of money has evolved: e-money.

89. E-MONEY DEVELOPMENT WITHIN CONTEMPORARY ECONOMIES
Autor: Lectureur PhD Bogdan Ion BOLDEA, Universitatea de Vest din Timisoara
Rezumat: Development is the upward directional movement of society from lesser to greater levels of energy, efficiency, quality, productivity, complexity, comprehension, creativity, enjoyment and accomplishment. These attributes are both the means for achieving development as well as its most characteristic expressions or results. Money has played a parallel role at the social level as a medium for urbanization, multiplying economic activities by several orders of magnitude. The forms money has taken on over centuries have always been closely connected with the technological developments in the economy. As simple economies evolved into more complicated economies, money has always adapted to the different economic circumstances. With respect to the latest innovations in the computer industry a new form of money has evolved: e-money.

90. EFFICIENCY OF APPLICATION OF RFID IN SUPPLY CHAIN MANAGEMENT
Autor: Msc Aleksandra Nowakowska, Czestochowa University of Technology
Rezumat: Development of contemporary logistics has seen tendencies to attach great importance to processes of flow of information in supply chain. It is necessary to look for new ways of efficient management of this flow, which is possible through development of new technologies, including RFID (Radio Frequency Identification).

91. Empirical analysis over the evolution of the innovational fixed costs and its recognition in the human resources orientated environment
Autor: Professor PhD Ana Morariu, Academy of Economic Studies Bucharest
Rezumat: Through this research, we wish to demonstrate the bond between the flow of know-how and the growth of the economical potential, translated through the lowering of the fixed costs for the innovation process, this being one of the few solutions which offer continuous profits to the share holders as the pressure to attract new customers and to face the competition forced them to lower their prices. To achieve the innovative process, a company should counteract the effects of the growing fixed costs and only if the revenues overcome the costs, the next step will be setting up production and selling. We will show in our research how this simple theoretical model will drive us towards a specific regression model, which shall be called the model of stochastic limit. The regression model will correspond to the econometrical model, proving that the resulted restrictions are sufficient to determine the limit, supposed to be specific for each company. We will be able to state that the variable which affects the fixed costs does not have a direct influence over the sales; sufficiently to identify the parameters of the limit model. Though we cannot evaluate directly the fixed costs, we can still identify the determinants of the limit and the sales point associated to the innovative products.

92. Empirical analysis over the evolution of the innovational fixed costs and its recognition in the human resources orientated environment
Autor: Teaching Assistant PhD Student Flavia Stoian, Academy of Economic Studies Bucharest
Rezumat: Through this research, we wish to demonstrate the bond between the flow of know-how and the growth of the economical potential, translated through the lowering of the fixed costs for the innovation process, this being one of the few solutions which offer continuous profits to the share holders as the pressure to attract new customers and to face the competition forced them to lower their prices. To achieve the innovative process, a company should counteract the effects of the growing fixed costs and only if the revenues overcome the costs, the next step will be setting up production and selling. We will show in our research how this simple theoretical model will drive us towards a specific regression model, which shall be called the model of stochastic limit. The regression model will correspond to the econometrical model, proving that the resulted restrictions are sufficient to determine the limit, supposed to be specific for each company. We will be able to state that the variable which affects the fixed costs does not have a direct influence over the sales; sufficiently to identify the parameters of the limit model. Though we cannot evaluate directly the fixed costs, we can still identify the determinants of the limit and the sales point associated to the innovative products.

93. Empirical analysis over the evolution of the innovational fixed costs and its recognition in the human resources orientated environment
Autor: PhD Ana Maria Marinoiu, Academy of Economic Studies Bucharest
Rezumat: Through this research, we wish to demonstrate the bond between the flow of know-how and the growth of the economical potential, translated through the lowering of the fixed costs for the innovation process, this being one of the few solutions which offer continuous profits to the share holders as the pressure to attract new customers and to face the competition forced them to lower their prices. To achieve the innovative process, a company should counteract the effects of the growing fixed costs and only if the revenues overcome the costs, the next step will be setting up production and selling. We will show in our research how this simple theoretical model will drive us towards a specific regression model, which shall be called the model of stochastic limit. The regression model will correspond to the econometrical model, proving that the resulted restrictions are sufficient to determine the limit, supposed to be specific for each company. We will be able to state that the variable which affects the fixed costs does not have a direct influence over the sales; sufficiently to identify the parameters of the limit model. Though we cannot evaluate directly the fixed costs, we can still identify the determinants of the limit and the sales point associated to the innovative products.

94. Empirical analysis over the evolution of the innovational fixed costs and its recognition in the human resources orientated environment
Autor: PhD Doina Crisan Hăbean, Academy of Economic Studies Bucharest
Rezumat: Through this research, we wish to demonstrate the bond between the flow of know-how and the growth of the economical potential, translated through the lowering of the fixed costs for the innovation process, this being one of the few solutions which offer continuous profits to the share holders as the pressure to attract new customers and to face the competition forced them to lower their prices. To achieve the innovative process, a company should counteract the effects of the growing fixed costs and only if the revenues overcome the costs, the next step will be setting up production and selling. We will show in our research how this simple theoretical model will drive us towards a specific regression model, which shall be called the model of stochastic limit. The regression model will correspond to the econometrical model, proving that the resulted restrictions are sufficient to determine the limit, supposed to be specific for each company. We will be able to state that the variable which affects the fixed costs does not have a direct influence over the sales; sufficiently to identify the parameters of the limit model. Though we cannot evaluate directly the fixed costs, we can still identify the determinants of the limit and the sales point associated to the innovative products.

95. ENLARGING ON THE USE OF FINANCIAL-ACCOUNTING INFORMATION IN THE ECONOMIC DECISION MAKING PROCESS
Autor: Lecturer PhD Alice Tinta, Universitatea Romano-Americana Bucuresti
Rezumat: The financial statement of a company is affected by its economic resources, by the financial structure, cash, solvency and its ability to adjust to changes within the environment in which it operates. The accounting information on the economic resources, which the company controls and its ability to modify the resources, is useful in order to predict the capacity of the company to generate liquid assets and their equivalents in the future. The accounting information regarding the financial structure is useful in order to predict the costs of the future loans and to predict the way the profit and the treasury flows will be split between interested parties inside the company. The information is useful to predict the company success in obtaining new financing.

96. Ensuring Quality to the Romanian Banking Services - A Necessity
Autor: PhD Dan Cechin-Crista, UniCredit Tiriac Bank
Rezumat: Credit institutions in Romania will increasingly be confronted with the exigencies of the EU integration process and their competitiveness on the single European market will greatly depend on the manner in which they will succeed in implementing an efficient quality management. The main tendencies existing in the banking system of various countries are focusing and offering certain integrated products and services, special interest being paid to permanent improvement in their service quality. It is unanimously accepted that banking services represent a special category of services, through their nature and characteristics; nevertheless banks in Romania begin to be interested in the implementation of a quality management system, according to the international acknowledged models.

97. ENTREPRENEURIAL UNIVERSITY – A NEW VISION ON THE ACADEMIC COMPETITIVENESS IN A WORLD IN MOTION
Autor: Drd. Andreea Strambu-Dima, Academia de Studii Economice
Rezumat: Development of higher education is in this period under the changes proposed by the Bologna Process (in the area of education) and the Lisbon strategy (in the area of research), changes already applied to a large extent and Romania. This paper presents a viewpoint drawing attention to a concept proposed since 1993 of whose implementation creates the preconditions necessary to implement the changes proposed strategic plan for higher education internationally.

98. ENTREPRENEURIAL UNIVERSITY – A NEW VISION ON THE ACADEMIC COMPETITIVENESS IN A WORLD IN MOTION
Autor: Conf. univ. dr. Calin Veghes, Academia de Studii Economice
Rezumat: Development of higher education is in this period under the changes proposed by the Bologna Process (in the area of education) and the Lisbon strategy (in the area of research), changes already applied to a large extent and Romania. This paper presents a viewpoint drawing attention to a concept proposed since 1993 of whose implementation creates the preconditions necessary to implement the changes proposed strategic plan for higher education internationally.

99. ESTIMATING PRODUCTIVITY EFFICIENCY:stochastic frontier analysis
Autor: Economist aikaterini kokkinou, University of Glasgow
Rezumat: ABSTRACT: A major part of economic literature regarding estimation of efficiency is based on the concept of a ‘frontier’. This paper attempts to focus on defining the term of efficient production performance. The paper investigates the attainment of technical or allocative efficiency and central topics related to productivity and efficiency growth, under the analysis of Stochastic Frontiers, providing estimations for selected economic sectors in the Greek economy.

100. EUROPEAN STANDARDIZATION OF AUDIT
Autor: PhD Oana - Raluca Iosivan,
Rezumat:

101. EUROPEAN STANDARDIZATION OF AUDIT
Autor: PhD Student Florentina Sas, Universitea Valahia Targoviste
Rezumat:

102. EUROPEAN UNION EXIGENCIES REGARDING ENVIRONMENT PROTECTION AND THEIR EFFECTS OVER COSTS
Autor: PhD Student ELENA LILIANA MARIN, Universitatea Valahia Targoviste
Rezumat: Exigentele Uniunii Europene in domeniul protectiei mediului si incidenta acestora asupra costurilor Ec.drd.Moiceanu (Marin) Elena Liliana Doctorand anul II la Universitatea Valahia Targoviste Director economic la SC Electroaparataj Low Cost Technology SA e-mail :elena.marin@e-lct.ro; maiomi1@yahoo.it In prezent, Uniunea Europeana(UE)parcurge o etapa de redefinire a identitatii si a coeziunii sale interne, in contextul de a se afirma ca actor competitiv si dinamic intr-o lume in continua globalizare, dar si pe fundalul „digerarii” celui de-al cincilea val al extinderii , inceput in 2004 cu zece state si finalizat prin aderarea Romaniei si a Bulgariei la 1 ianuarie 2007. Uniunea Europeana este o constructie in miscare intr-un context international caracterizat, la randul sau, de o dinamica accentuata.Aceasta face ca profilul Romaniei sa tina cont de oportunitatile existente, in scopul minimizarii vulnerabilitatilor tipice unui stat nou membru UE,al promovarii unor politici coerente,avand ca obiectiv cresterea eficientei economice. Integrarea Romaniei in UE este vazuta ca un raspuns la necesitatile economiei reale si ca un factor de crestere economica cu consecintele sale pozitive.Intreprinderea romaneasca ar putea beneficia de aceste atuuri, numai ca problema trebuie abordata mai de aproape pentru a observa”detaliile”cu caracter esential. Resorturile cresterii economice sunt in permanenta modificare, iar integrarea Romaniei in UE trebuie sa accelereze dezvoltarea economiei bazata pe cunoastere. In actualul context al competitiei economice, stiinta economica, in ansamblul ei, trebuie regandita prin prisma factorului natural, in toate categoriile sale economice:costuri, pret, crestere economica, echilibru economic.

103. EXPORT QUALITY MANAGEMENT IN A WORLD GLOBAL ECONOMY
Autor: Professor PhD Octavian-Liviu Olaru, Universitatea Crestina "Dimitrie Cantemir"Bucuresti
Rezumat: Quality became the management imperative of the last two decades and will continue to be the key to success in the future. We often see the words “quality first”, and demands for quality invade every sphere of activity, from the motor vehicles we drive, to the domestic appliances we use, the food we eat, the restaurants we dine in, the doctors we visit, and the products we import and export, reminding us that quality is the goal of every business, and that its focus is the “customer”. Satisfying the requirements of the customer is a dynamic activity: both customers and their needs change and the supplier has to recognize this. When it comes to trade, no exporting country can afford to compromise on quality. The current economic climate calls for export marketing and promotion efforts with assurances of superior and consistent quality in products and services, associated with lower prices and delivery of the right product at the right time.

104. EXPORT QUALITY MANAGEMENT IN A WORLD GLOBAL ECONOMY
Autor: Associate professor PhD Constanta Chitiba, Universitatea "Dimitrie Cantemir" Bucuresti
Rezumat: Quality became the management imperative of the last two decades and will continue to be the key to success in the future. We often see the words “quality first”, and demands for quality invade every sphere of activity, from the motor vehicles we drive, to the domestic appliances we use, the food we eat, the restaurants we dine in, the doctors we visit, and the products we import and export, reminding us that quality is the goal of every business, and that its focus is the “customer”. Satisfying the requirements of the customer is a dynamic activity: both customers and their needs change and the supplier has to recognize this. When it comes to trade, no exporting country can afford to compromise on quality. The current economic climate calls for export marketing and promotion efforts with assurances of superior and consistent quality in products and services, associated with lower prices and delivery of the right product at the right time.

105. External Audit in NHS Trusts
Autor: Teaching Assistant PhD. studen Iulian Bogdan DOBRA, Universitatea "1 Decembrie 1918" Alba Iulia
Rezumat: External auditors for NHS trusts give an independent opinion on the trust's financial statements. They also review aspects of the arrangements that trusts have put in place to ensure the proper conduct of their financial affairs, and to manage their performance and use of resources. Special accountabilities attach to the use of public money and the conduct of public business. Auditors must carry out their work in accordance with the Audit Commission's Code of Audit Practice that is approved by the UK Parliament.

106. FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES
Autor: Lecturer PhD Szilveszter FEKETE, Faculty of Economics and Business Administration, Babes-Bolyai University of Clu
Rezumat: Since 2005 European listed companies report their financial figures based on IFRSs. This paper investigates whether Hungarian listed companies comply with IFRS disclosure requirements, identifying some factors associated with the level of compliance. Although the issue of consolidation is not a new topic for Hungarian specialists, the analysis focuses on the disclosure aspects of consolidation because publishing consolidated accounts is considered still a problematic field (Fekete, 2008). Findings suggest that corporate size and industry type (more specifically being in the IT&C sector) are statistically associated with the extent of compliance with IFRS disclosure requirements. This suggest that big, high tech companies comply best to IRFS rules, possibly because they can benefit the most from them.

107. FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES
Autor: Pofessor PhD Dumitru MATIS, Faculty of Economics and Business Administration, Babeş-Bolyai University
Rezumat: Since 2005 European listed companies report their financial figures based on IFRSs. This paper investigates whether Hungarian listed companies comply with IFRS disclosure requirements, identifying some factors associated with the level of compliance. Although the issue of consolidation is not a new topic for Hungarian specialists, the analysis focuses on the disclosure aspects of consolidation because publishing consolidated accounts is considered still a problematic field (Fekete, 2008). Findings suggest that corporate size and industry type (more specifically being in the IT&C sector) are statistically associated with the extent of compliance with IFRS disclosure requirements. This suggest that big, high tech companies comply best to IRFS rules, possibly because they can benefit the most from them.

108. FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES
Autor: Professor PhD János LUKÁCS, Faculty of Business Administration, Budapest Corvinus University
Rezumat: Since 2005 European listed companies report their financial figures based on IFRSs. This paper investigates whether Hungarian listed companies comply with IFRS disclosure requirements, identifying some factors associated with the level of compliance. Although the issue of consolidation is not a new topic for Hungarian specialists, the analysis focuses on the disclosure aspects of consolidation because publishing consolidated accounts is considered still a problematic field (Fekete, 2008). Findings suggest that corporate size and industry type (more specifically being in the IT&C sector) are statistically associated with the extent of compliance with IFRS disclosure requirements. This suggest that big, high tech companies comply best to IRFS rules, possibly because they can benefit the most from them.

109. Financial auditing and accounting
Autor: Professor PhD Domnisoru Sorinel, University of Craiova
Rezumat: Accounting is an important factor in recent transformations in the management of economic life. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of 'efficiency', 'value for money', 'competitiveness' and 'accountability'. Accounting increasingly shapes the language of policy and has become as much an indisputable benchmark of rational economic conduct as a substantive practice. However, to suggest that accountants have been integral to the new financial performance culture in which we now seem to live is also to reveal an irony. Two of the professional tasks which are closely associated with the image of these champions of performance are currently undergoing a crisis of 'performativity' themselves. Financial accounting and audit, practices through which the wider dissemination of a 'financial rationality' has occurred, are being questioned as never before.

110. Financial auditing and accounting
Autor: Teaching Assistant PhD Student Vinatoru Sorin-Sandu, University of Craiova
Rezumat: Accounting is an important factor in recent transformations in the management of economic life. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of 'efficiency', 'value for money', 'competitiveness' and 'accountability'. Accounting increasingly shapes the language of policy and has become as much an indisputable benchmark of rational economic conduct as a substantive practice. However, to suggest that accountants have been integral to the new financial performance culture in which we now seem to live is also to reveal an irony. Two of the professional tasks which are closely associated with the image of these champions of performance are currently undergoing a crisis of 'performativity' themselves. Financial accounting and audit, practices through which the wider dissemination of a 'financial rationality' has occurred, are being questioned as never before.

111. Financial communication through the financial statements according to the international accounting settlements
Autor: Lecturer PhD Camelia Mihalciuc, Universitatea Stefan cel Mare Suceava, Facultatea de Stiinte Economice si Admini
Rezumat: The major financial statements are designed to provide a picture of the overall financial position and performance of the business. In order to provide this overall picture, the accounting system will normally produce five major financial reports on a regular recurring basis. These financial statements, taken together, provide on overall picture of the financial health of the business. It says that who has the information has the power, and the way that it gets from the receiver is communication. From an accounting point of view, the communication is represented by financial statements, witch are regulated by IASB through IAS 1. Its objective is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities.

112. Financial communication through the financial statements according to the international accounting settlements
Autor: Lecturer PhD Student Anisoara Apetri, Universitatea Stefan cel Mare Suceava, Facultatea de Stiinte Economice si Admini
Rezumat: The major financial statements are designed to provide a picture of the overall financial position and performance of the business. In order to provide this overall picture, the accounting system will normally produce five major financial reports on a regular recurring basis. These financial statements, taken together, provide on overall picture of the financial health of the business. It says that who has the information has the power, and the way that it gets from the receiver is communication. From an accounting point of view, the communication is represented by financial statements, witch are regulated by IASB through IAS 1. Its objective is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities.

113. Financial control exercised by the State Treasury over the expenditures incurred from public financial resources
Autor: Associate Professor PhD Danut Rada, “Dragan” European University
Rezumat: Financial control exercised by the The Ministry of Economy and Finance on public financial resources and assumes a control of the Treasury carried out in order to secure the public purse. This requires specific actions in the creation phase of financial resources and the phase of their use. That is why the State Treasury financial institution is the most credible in achieving the mission of collection and distribution of budgetary resources.

114. Financial Reporting in the Lodging Industry from the Segment Reporting Aspect
Autor: Andor Pajrok, University of Pecs
Rezumat:

115. FINANCIAL STRUCTURE OF THE COMPANY AND ITS INFLUENCE
Autor: Lecturer PhD Caruntu Genu Alexandru, Universitatea Constantin Brancusi Tg-Jiu
Rezumat: Through the financial structure of an enterprise means the existing ratio of funding between short-term and long term. Almost all cases, companies do not fund at the rate of 100% of own funds, but calls simultaneously also the external finance. Selecting the means of external finance and share in relation to the financing of domestic aspect is a major issue of financial policy of the company. This will decide on the share of treasury loans by the permanent capital, but also the permanent capital structure.

116. FISCAL POLICY IN ENDOGENOUS ECONOMIC GROWTH MODELS WITH TWO R&D SECTORS
Autor: Lecturer PhD Student Cosmin Enache, West University of Timisoara Faculty of Economics and Business Administration
Rezumat:

117. FISCAL POLICY SUSTAINABILITY IN ROMANIA
Autor: Professor PhD Ioan Talpos, West University of Timisoara Faculty of Economics and Business Administration
Rezumat:

118. FISCAL POLICY SUSTAINABILITY IN ROMANIA
Autor: Lecturer PhD Student Cosmin Enache, West University of Timisoara Faculty of Economics and Business Administration
Rezumat:

119. FORMS OF INSURING THE EXPORT CREDITS IN INTERNATIONAL TERMS
Autor: Associate professor PhD MARIA Vaduva, Universitatea "Constantin Brancusi" Facultatea de Stiinte Economice
Rezumat: Summaryt: Insuring the credits refers to offering protection to economic agents against the risk specific to export. An export contract may have as an object delivery of goods or performing of services including cessions of licences or patents to the benefits of some purchasrers or beneficiaries residents abroad.

120. FROM THE PRIMACY OF PRODUCTION TO THAT OF THE MARKET-A TENDENCY IN THE THEORY AND PRACTICE OF THE DEVELOPMENT OF MARKETING AT THE LEVEL OF ORGANIZATIO
Autor: Junior teaching assistant Adriana Ionescu, Universitatea Crestina "Dimitrie Cantemir"
Rezumat: Marketing offers each organization means of action which have already been tested in practice in the view of taking decisions regarding the market and the client. Marketing is a branch of the science of the organization and running an enterprise, which is based on knowledge of organization and running an enterprise, of macroeconomics, of psychology and of sociology. Marketing functions in an organization, independent of the existence of a department of marketing, and it is a way of thinking that generates various orientations. Nowadays, in most companies, marketing fulfills a leading function, being perceived as a management market/oriented which is in a functional rapport with the management of the organization.

121. FUNDING ROMANIAN HIGHER EDUCATION IN THE EUROPEAN CONTEXT
Autor: PhD Student MARIANA IATAGAN, Academy of Economic Studies
Rezumat: As a signatory to the Declaration of Bologna, Romania participates, in building the higher education European area, being obliged to make available the necessary conditions in order to harmonise the Romanian higher education with the European one.A deeper perception of the way the higher education is financed in the most important European states is required.It is obvious that in the majority of the countries belonging to the European Union, the state continues to be the most important financing element, in spite of the fact that a great part of earnings come now to the private companies and to the individuals.

122. GENERAL BUDGET OF THE MANUFACTURING COSTS
Autor: PhD Student Mariana Bobocea, Universitatea Petrol-Gaze Ploiesti
Rezumat: Management is based on budgetary activities, as well as on budgets, as coordination and control instruments.The need to elaborate budgets derives from the necessity of permanent control over costs dimensioning and intermediate profit. The deviations calculated during the financial year provide an actual view over the weak points within fields of activity and allows prompt intervention upon manufacturing factors. The budgetary system allows the passing from long term business plans to short and average term management accounting.

123. GENERAL BUDGET OF THE MANUFACTURING COSTS
Autor: Lecturer PhD Daniela Rodica Iov, Universitatea Petrol-Gaze Ploiesti
Rezumat: Management is based on budgetary activities, as well as on budgets, as coordination and control instruments.The need to elaborate budgets derives from the necessity of permanent control over costs dimensioning and intermediate profit. The deviations calculated during the financial year provide an actual view over the weak points within fields of activity and allows prompt intervention upon manufacturing factors. The budgetary system allows the passing from long term business plans to short and average term management accounting.

124. GENERAL CONSIDERATIONS ON RISK AND CAPACITY OF MANAGEMENT TO COUNTERACT
Autor: Lect. Ph.D Romanescu Marcel Laurentiu, University Constantin Brancusi Tg-jiu
Rezumat: Once it shows the need to implement the management in uncertain or risky environment, people show a series of bottlenecks, worrying psychological barriers that make it more difficult the process of managing those situations and generate questionable decisions. The gap between experts and economic operators, whether they are entrepreneurs or not, is generated by language conflicts that jeopardize the understanding of language information, the differences of opinion among experts, the lack of desire for economic education, the preservation of traditions approach often exceeded and damage.

125. HALLMARKS OF EVOLUTIONS OF HEALTH STATE INDICATORS IN E.U.
Autor: Prof. PhD Carmen Comaniciu, "Lucian Blaga" University of Sibiu
Rezumat: For every human community, the health became a main problem, on the social level values, which define the living standards and the life quality. The health is a fundamental value for each person and for the society, so this became the principal premise to accomplish the social function, a very important resource for the development of the whole society. In this paper we try to analyze the evolution of the main health state indicator, for the E.U. members states, to identifying the strong and week points in this domain.

126. HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS
Autor: PhD Elzbieta Wyslocka, Czestochowa University of Technology
Rezumat: The process of harmonization and standardization of the accounting, which has been observed hitherto, is described in this paper. Particular attention has been given to changes that have been done in the Polish balance law and conditions which accompanied them. Special attention has been also paid to the implications which may be caused by the drawing up the financial statements according to International Financial Reporting Standards. Changes in the accounting have resulted in the fact that its main function which it fulfils is the information function. Detailed functions that arise from the main one have been also described in this paper.

127. IFRS- QUALITY ACCOUNTING NORMS
Autor: Teaching Assistant PhD Student Flavia Stoian, Academy of Economic Studies Bucharest
Rezumat: The present article is the result of the observation, analyses and personal conclusions over the development of the IFRS at global level, their impact over the national and international companies all over the world and, nevertheless, the informational inputs from the Financial Statements which must be defined by the level of their transparency, relevance and comparability. The authors’ intention through this article was to define the transparency of the Financial Statements imposed by the General Framework, IFRS, IAS, IFRIC, SIC, guides of interpretation, case studies and conclusions. In which way the Financial Statements could be transparent and relevant when 4 of the 5 components of the Financial Statements are flooded by numbers that have no meaning for those with no specific skills and knowledge? The answer is given by IFAC through the Accounting Policies and Explaining Notes. It’s a matter of economic general knowledge and know-how concerning the IFRS area of interest and also the skills of the accounting professionals to turn the numbers into simple, comprehensive and relevant explanations, in such matter that, after the lecture of the financial statements, any user may make the best economic decisions.

128. IFRS- QUALITY ACCOUNTING NORMS
Autor: Professor PhD Ana Morariu, Academy of Economic Studies Bucharest
Rezumat: The present article is the result of the observation, analyses and personal conclusions over the development of the IFRS at global level, their impact over the national and international companies all over the world and, nevertheless, the informational inputs from the Financial Statements which must be defined by the level of their transparency, relevance and comparability. The authors’ intention through this article was to define the transparency of the Financial Statements imposed by the General Framework, IFRS, IAS, IFRIC, SIC, guides of interpretation, case studies and conclusions. In which way the Financial Statements could be transparent and relevant when 4 of the 5 components of the Financial Statements are flooded by numbers that have no meaning for those with no specific skills and knowledge? The answer is given by IFAC through the Accounting Policies and Explaining Notes. It’s a matter of economic general knowledge and know-how concerning the IFRS area of interest and also the skills of the accounting professionals to turn the numbers into simple, comprehensive and relevant explanations, in such matter that, after the lecture of the financial statements, any user may make the best economic decisions.

129. IFRS- QUALITY ACCOUNTING NORMS
Autor: PhD Doina Crisan Hăbean, Academy of Economic Studies Bucharest
Rezumat: The present article is the result of the observation, analyses and personal conclusions over the development of the IFRS at global level, their impact over the national and international companies all over the world and, nevertheless, the informational inputs from the Financial Statements which must be defined by the level of their transparency, relevance and comparability. The authors’ intention through this article was to define the transparency of the Financial Statements imposed by the General Framework, IFRS, IAS, IFRIC, SIC, guides of interpretation, case studies and conclusions. In which way the Financial Statements could be transparent and relevant when 4 of the 5 components of the Financial Statements are flooded by numbers that have no meaning for those with no specific skills and knowledge? The answer is given by IFAC through the Accounting Policies and Explaining Notes. It’s a matter of economic general knowledge and know-how concerning the IFRS area of interest and also the skills of the accounting professionals to turn the numbers into simple, comprehensive and relevant explanations, in such matter that, after the lecture of the financial statements, any user may make the best economic decisions.

130. IFRS- QUALITY ACCOUNTING NORMS
Autor: PhD Iulia Stroe, Academy of Economic Studies Bucharest
Rezumat: The present article is the result of the observation, analyses and personal conclusions over the development of the IFRS at global level, their impact over the national and international companies all over the world and, nevertheless, the informational inputs from the Financial Statements which must be defined by the level of their transparency, relevance and comparability. The authors’ intention through this article was to define the transparency of the Financial Statements imposed by the General Framework, IFRS, IAS, IFRIC, SIC, guides of interpretation, case studies and conclusions. In which way the Financial Statements could be transparent and relevant when 4 of the 5 components of the Financial Statements are flooded by numbers that have no meaning for those with no specific skills and knowledge? The answer is given by IFAC through the Accounting Policies and Explaining Notes. It’s a matter of economic general knowledge and know-how concerning the IFRS area of interest and also the skills of the accounting professionals to turn the numbers into simple, comprehensive and relevant explanations, in such matter that, after the lecture of the financial statements, any user may make the best economic decisions.

131. INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING
Autor: Assoc. prof. Ph.D Iuliana Cenar, University "1 DECEMBRIE 1918" Alba Iulia
Rezumat: The process of reforming accounting has been transposed to the level of public institutions for nearly 3 years. It was an audacious attempt by Cutting out the heavy legacy of the past, limited to income earned and expenses paid. The next stage of reform is sedimentation, decanting, and the formulation of strategies accounting for supreme desideratum achievement of accounting - the image faithful. In this process should be involved both theory and practice of accounting. It is why we considered appropriate treatment, through these works, some issues relating to the public budget, conceptual and logical approach to revenue and public expenditure, and budget, their role in delimiting the scope of accounting and public institutions the budget, reported in their public accounts.

132. INFLATION INFLUENCE ABOUT INVESTMENT DECISION
Autor: Associate Professor PhD. Dorel Berceanu, Faculty of Economics and Business Administration
Rezumat:

133. INFLATION INFLUENCE ABOUT INVESTMENT DECISION
Autor: Associate Professor PhD. Anca Bandoi, University of Craiova
Rezumat:

134. Instrumente moderne utilizate in managementul calitatii
Autor: Asistent Larisa-Loredana Dragolea, Universitatea "1Decembrie 1918" Alba Iulia
Rezumat:

135. INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES – ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES
Autor: Professor PhD Tatiana DANESCU, Petru Maior University Tirgu Mures
Rezumat: In the risk assessment process, financial auditors often rely on internal auditors when establishing the control risk level. Therefore, adequate internal audit function, as part of a solid corporate governance is a factor of lowering control risk, when assessing audit risks for Financial Investment Companies. The paper intends to approach issues related to internal audit as a relevant source of added value for listed companies and the main objectives related to internal audit engagements for Financial Investment Companies. The authors are trying to answer how internal audit contributes in an effective manner in the process of supervising corporate governance principles that Financial Investment Companies as listed companies, must comply with.

136. INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES – ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES
Autor: Lecturer Ph.D. Student Ovidiu SPATACEAN, Petru Maior University Tirgu Mures
Rezumat: In the risk assessment process, financial auditors often rely on internal auditors when establishing the control risk level. Therefore, adequate internal audit function, as part of a solid corporate governance is a factor of lowering control risk, when assessing audit risks for Financial Investment Companies. The paper intends to approach issues related to internal audit as a relevant source of added value for listed companies and the main objectives related to internal audit engagements for Financial Investment Companies. The authors are trying to answer how internal audit contributes in an effective manner in the process of supervising corporate governance principles that Financial Investment Companies as listed companies, must comply with.

137. INVESTMENT AND INNOVATION IN SUPPORT OF RURAL DEVELOPMENT IN ROMANIA
Autor: Associate professor PhD Carmen NASTASE, University “Stefan cel Mare “, Suceava
Rezumat: Globalization, migration trends, information’s, changes in rural policies and the emergence of important non-farm niche markets put rural regions in direct competition confronting them with threats and opportunities that require new policy approaches at the national and sub-national level. Against this fast changing scenario, policy makers need to re-think their priorities for rural investments. These research’s paper try to answer to key questions: 1) What sectors hold potential for rural development? 2) What kind of investments and policies can help release such potential? Evidence from across the OECD shows that the capacity of regions, whether urban or rural, to support processes of learning and innovation is a key source of competitive advantage. Innovation in rural areas can be about ‘doing traditional activities in a new way’, about starting up new businesses or about changing the way government interacts with citizens. In all these cases innovation is strongly linked with social processes such as the creation of networks, the strengthening of local identities, and the creation and dissemination of knowledge.

138. INVESTMENT AND INNOVATION IN SUPPORT OF RURAL DEVELOPMENT IN ROMANIA
Autor: Associate professor PhD Carmen CHASOVSCHI, University “Stefan cel Mare “, Suceava
Rezumat: Globalization, migration trends, information’s, changes in rural policies and the emergence of important non-farm niche markets put rural regions in direct competition confronting them with threats and opportunities that require new policy approaches at the national and sub-national level. Against this fast changing scenario, policy makers need to re-think their priorities for rural investments. These research’s paper try to answer to key questions: 1) What sectors hold potential for rural development? 2) What kind of investments and policies can help release such potential? Evidence from across the OECD shows that the capacity of regions, whether urban or rural, to support processes of learning and innovation is a key source of competitive advantage. Innovation in rural areas can be about ‘doing traditional activities in a new way’, about starting up new businesses or about changing the way government interacts with citizens. In all these cases innovation is strongly linked with social processes such as the creation of networks, the strengthening of local identities, and the creation and dissemination of knowledge.

139. INVESTMENT AND INNOVATION IN SUPPORT OF RURAL DEVELOPMENT IN ROMANIA
Autor: Lecturer PhD Mariana LUPAN, University “Stefan cel Mare “, Suceava
Rezumat: Globalization, migration trends, information’s, changes in rural policies and the emergence of important non-farm niche markets put rural regions in direct competition confronting them with threats and opportunities that require new policy approaches at the national and sub-national level. Against this fast changing scenario, policy makers need to re-think their priorities for rural investments. These research’s paper try to answer to key questions: 1) What sectors hold potential for rural development? 2) What kind of investments and policies can help release such potential? Evidence from across the OECD shows that the capacity of regions, whether urban or rural, to support processes of learning and innovation is a key source of competitive advantage. Innovation in rural areas can be about ‘doing traditional activities in a new way’, about starting up new businesses or about changing the way government interacts with citizens. In all these cases innovation is strongly linked with social processes such as the creation of networks, the strengthening of local identities, and the creation and dissemination of knowledge.

140. INVESTMENT AND INNOVATION IN SUPPORT OF RURAL DEVELOPMENT IN ROMANIA
Autor: Associate professor PhD Carmen Nastase, Universitatea Stefan cel Mare din Suceava
Rezumat: Globalization, migration trends, information’s, changes in rural policies and the emergence of important non-farm niche markets put rural regions in direct competition confronting them with threats and opportunities that require new policy approaches at the national and sub-national level. Against this fast changing scenario, policy makers need to re-think their priorities for rural investments. These research’s paper try to answer to some key questions: 1) What sectors hold potential for rural development? 2) What kind of investments and policies can help release such potential? Evidence from across the OECD shows that the capacity of regions, whether urban or rural, to support processes of learning and innovation is a key source of competitive advantage. Innovation in rural areas can be about ‘doing traditional activities in a new way’, about starting up new businesses or about changing the way government interacts with citizens. In all these cases innovation is strongly linked with social processes such as the creation of networks, the strengthening of local identities, and the creation and dissemination of knowledge.

141. INVESTMENT DECISION IN A FIRM AS THE PART OF FINANCIAL DECISION SYSTEM
Autor: Associate Professor PhD Melles Hagos Tewolde, PTE IGYFK, Busines Administration and Tourism
Rezumat:

142. INVESTMENTS IN IRON AND STELL INDUSTRY SECTION IN POLAND UNDER GLOBALIZATION CONDITIONS
Autor: Assistant Professor Beata Slusarczyk, Czestochowa University of Technology
Rezumat:

143. IS BRANDING AND REBRANDING A “MUST” TO SURVIVE FOR COMPANIES?
Autor: Asistent universitar Monica Bija, Universitatea Aurel Vlaicu, Facultatea de Stiinte Economice
Rezumat: This paper tries to explain some reasons why big corporations assign increasingly funds, in order to conquer new markets or to resist on the existing ones. This topic will be sustained by a detailed presentation of a rebranding process of a Romanian hotels chain.

144. Keeping and encouraging new business
Autor: Conferentiar Iulia Iuga, 1 Decembrie 1918 Alba Iulia
Rezumat: The key for keeping and encouraging new businesses consists in giving a various number of facilities. the paper tries to explain the way the firms choose their business locations, the use of new technology in the production process and the methods of gaining and keeping customers

145. Keeping and encouraging new business
Autor: Preparator Ruxandra Radoviciu, 1 Decembrie 1918 Alba Iulia
Rezumat: The key for keeping and encouraging new businesses consists in giving a various number of facilities. the paper tries to explain the way the firms choose their business locations, the use of new technology in the production process and the methods of gaining and keeping customers

146. KNOWLEDGE BASED ECONOMY IN ROMANIA
Autor: Lectureur PhD madalina cristina tocan, universitatea ecologica din bucuresti
Rezumat: It is well-known that in the present the competitive advantage of an economy it is not based only on products or services, natural resources or geographic particularities. The competitive advantage it is obtained today through innovation and the extensive utilization of knowledges. For this reason the present paper presents the results of an evaluation of the Romanian economy from the perspective of the knowledge based economy. The conclusion of the evalutation is that the Romanian economy it is still under the effect of the industrial and agricultural era which promotes products and services which are not very competitive on the international and even on the national market and because of this it is necessary the stimulation of the development of the knowledge based industries and the elimination of the gaps between Romania and the other European countries.

147. Knowledge Sharing in Logistic Networks
Autor: Professor PhD Stefan Nedelea, Academia de Studii Economice Bucuresti
Rezumat: The pressure of surviving in the new economy forces organizations to interact on multiple levels, making supply chains evolve into logistic networks. In order to achieve the high performance desired, each member of the partnership must give up the opportunistic behaviour and share the critical knowledge it posesses for the benefit of the entire network. This implies a certain amount of trust and equity between partner organizations that requires a significant change in the managerial approach of sharing efforts, information and benefits.

148. Knowledge Sharing in Logistic Networks
Autor: Teaching Assistant PhD Student Laura Adriana Paun, Academia de Studii Economice Bucuresti
Rezumat: The pressure of surviving in the new economy forces organizations to interact on multiple levels, making supply chains evolve into logistic networks. In order to achieve the high performance desired, each member of the partnership must give up the opportunistic behaviour and share the critical knowledge it posesses for the benefit of the entire network. This implies a certain amount of trust and equity between partner organizations that requires a significant change in the managerial approach of sharing efforts, information and benefits.

149. LOAN SIZE AND MICROFINANCE
Autor: PhD Brandusa Covaci, Spiru Haret Bucuresti
Rezumat:

150. LOAN SIZE AND MICROFINANCE
Autor: M. Sc. Student Alina Rotaru, Spiru Haret Bucuresti
Rezumat:

151. LOAN SIZE AND MICROFINANCE
Autor: M. Sc Student Alina Picu, Spiru Haret Bucuresti
Rezumat:

152. MACROECONOMIC DETERMINANTS OF RADICAL INNOVATIONS AND INTERNET BANKING IN EUROPE
Autor: Associate professor PhD Erhan Atay, TRAKYA UNIVERSITY
Rezumat: Abstract Current technological development has various implications for the banking sector.Especially,the banks prefer internet banking to keep up their customers,reduce transaction costs,enhance their customers’ portfolio,and accelerate financial transactions.In this regard,this study aims at finding out the use of intensity of internet banking. Extensive technological innovation boosts internet banking. Banks use internet services as an aggressive business strategy to gain market share rather than for making profits.The importance of the innovation for the banking sector is that the competition forces banks to be innovative in order to survive in the market. In the macroeconomic level, R&D expenditures ,education expenditures,skilled human capital,level of the information and communication infrastructure and the accessing the internet by the individuals, ,patent protection laws,the level of the competition in national and international markets,the cost of inputs such as energy or wages can affect the innovation.

153. MACROECONOMIC DETERMINANTS OF RADICAL INNOVATIONS AND INTERNET BANKING IN EUROPE
Autor: Associate professor PhD Erhan Atay, TRAKYA UNIVERSITY
Rezumat: Current technological development has various implications for the banking sector.Especially,the banks prefer internet banking to keep up their customers,reduce transaction costs,enhance their customers’ portfolio,and accelerate financial transactions.In this regard,this study aims at finding out the use of intensity of internet banking. Extensive technological innovation boosts internet banking. Banks use internet services as an aggressive business strategy to gain market share rather than for making profits.The importance of the innovation for the banking sector is that the competition forces banks to be innovative in order to survive in the market. In the macroeconomic level, R&D expenditures ,education expenditures,skilled human capital,level of the information and communication infrastructure and the accessing the internet by the individuals, ,patent protection laws,the level of the competition in national and international markets,the cost of inputs such as energy or wages can affect the innovation.

154. MANAGEMENT IN PRIVATIZED ENTERPRISES IN POLAND
Autor: PhD EWA BITNER, JAN DLUGOSZ UNIVERSITY IN CZESTOCHOWA
Rezumat: In the article it was pointed out the need to form management school in Poland. Briefly the history of creating shareholding in Poland and legislation connected with it were quoted. For streamlining running a company in 1991 fixed-term management contracts were enforced. On example of opencast mining sector enterprises an effectiveness and efficiency of managers employed according to this form were demonstrated.

155. MANAGEMENT OF CONSUMERS’ ATTENTION – WHAT CAN THE ADVERTISER DO TO SURVIVE THE MEDIA REVOLUTION
Autor: Assistant, Master's Degre Kwiatkowska Joanna, Czestochowa University of Technology
Rezumat: “I know half the money I spend on advertising is wasted, I just don’t know which half” joked John Wanamaker, who created the first department store in 1876 [15]. In spite of the passage of time Wanamaker’s saying is still in force. However, it may change soon thanks to coming into being of new discipline – neuromarketing, which is combination of advertisements’ artistry and sciences (inter alia neuropsychology, cognitive psychology, neuroimaging, cognitive science, psycholinguistics). Neuromarketing postulates using fMRI, EEG, EMG or eye tracking techniques for the purpose of recognising consumers’ preferences toward specific goods and brands as well as mechanisms concerning decision-making process related to purchases. The goal of neuromarketing is to obtain the information - the human brain’s responses, which marketing stimuli (advertisement) is effective.

156. Managing Knowledge in Insurance Companies
Autor: Drd Melinda Plescan, Universitatea Babes-Bolyai
Rezumat: Both public and private sector organizations are struggling with knowledge loss resulting from employee turnover. Moreover, costs of recruiting, of lost productivity and training to replace employees can reach huge values. Capturing knowledge inside an organization seems to be one of the main purposes of a knowledge management professional. In the insurance industry, trade secrets, confidential information and valuable ideas are part of the workforce knowledge. Recruiting, selecting, training and managing insurance agents constitute a real challenge for insurance companies all over the world, and a sensitive ethics-related issue is the case of insurance agents leaving their employer, in order to transfer to a competitor insurance company, while trying to take along as many clients as possible from the old employer.

157. Managing Knowledge in Insurance Companies
Autor: Lector, Dr. Marius Gavriletea, Universitatea Babes-Bolyai
Rezumat: Both public and private sector organizations are struggling with knowledge loss resulting from employee turnover. Moreover, costs of recruiting, of lost productivity and training to replace employees can reach huge values. Capturing knowledge inside an organization seems to be one of the main purposes of a knowledge management professional. In the insurance industry, trade secrets, confidential information and valuable ideas are part of the workforce knowledge. Recruiting, selecting, training and managing insurance agents constitute a real challenge for insurance companies all over the world, and a sensitive ethics-related issue is the case of insurance agents leaving their employer, in order to transfer to a competitor insurance company, while trying to take along as many clients as possible from the old employer.

158. MATERIAL TRANSPORTN SCHEDULING IN MNUFACTURING SYSTEMS
Autor: Lecturer PhD Mihaela Elisabeta Ciortea, Universitatea "1 Decembrie 1918"
Rezumat: Material transport activities assume special importance in the content of automated manufacturing environments such as Flexible Manufacturing Systems. The performance of the total system in terms of throughout and timeliness of order completions, and utilization of material transport and handling equipment depends on scheduling of material transport and handling activities. Material transport, in the context of the paper, refers to inter-workstation movement, while material handling refers to handling activities within a workstation. The material transport scheduling developed must be at a level detail that interactions with processing stations can be evaluated. The paper intends to highlight the decrease of transportation time within production processes as a result of transportation optimization. The objectives of current industry are: product quality and productivity increase, decreasing delivery time, the need to improve working conditions, the use of specifications for each product. They are analyzed by tracing the transportation time of a production company form Alba Iulia.

159. MATERIAL TRANSPORTN SCHEDULING IN MNUFACTURING SYSTEMS
Autor: Lecturer PhD Ionela Gavrila Paven, Universitatea "1 Decembrie 1918"
Rezumat: Material transport activities assume special importance in the content of automated manufacturing environments such as Flexible Manufacturing Systems. The performance of the total system in terms of throughout and timeliness of order completions, and utilization of material transport and handling equipment depends on scheduling of material transport and handling activities. Material transport, in the context of the paper, refers to inter-workstation movement, while material handling refers to handling activities within a workstation. The material transport scheduling developed must be at a level detail that interactions with processing stations can be evaluated. The paper intends to highlight the decrease of transportation time within production processes as a result of transportation optimization. The objectives of current industry are: product quality and productivity increase, decreasing delivery time, the need to improve working conditions, the use of specifications for each product. They are analyzed by tracing the transportation time of a production company form Alba Iulia.

160. MEASURING QUALITYOF THE SERVICES PROVIDED BY COMMERCIAL WEB SITES
Autor: profesor filimon stremtan, univeristatea 1 decembrie 1918 alba iulia
Rezumat:

161. MEASURING QUALITYOF THE SERVICES PROVIDED BY COMMERCIAL WEB SITES
Autor: lector andreea muntean, univeristatea 1 decembrie 1918
Rezumat:

162. Modelling in innovation process
Autor: Modelling in innovation ANETA PACHURA, Czestochowa University of Technology
Rezumat: SME competitive advantage is the resultant of actions aimed at full adaptation to the changing demands of external and internal environments. It may be assumed that the process of shaping the basic SME success factors is determined by corporate activity in the fields of research and development, production, distribution and customer service. Integration of these actions demands constant market analyses as well as flexibility and organisational efficiency. Theorising and modelling of innovation activity is one of the most important factor of SME development.

163. MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS
Autor: Associate Professor PhD. Camelia Burja, University ‘1 Decembrie 1918” Alba Iulia
Rezumat:

164. MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS
Autor: Professor PhD. Nicolae todea, University ‘1 Decembrie 1918” Alba Iulia
Rezumat:

165. MOTIVATION OF THE HUMAN RESOURCE IN ORGANISATIONS
Autor: prof.univ.dr. Man Mariana, Universitatea Petrosani
Rezumat:

166. MOTIVATION OF THE HUMAN RESOURCE IN ORGANISATIONS
Autor: Conf.univ.dr. Constantin Dima, Universitatea Valahia Targoviste
Rezumat:

167. Nation Brands and Tourist Destinations - An Exploratory Analysis...
Autor: Conf. univ. dr. Calin Veghes, Academia de Studii Economice
Rezumat: Creation, development and employment of brands have recently become activities that tend to expand beyond the sphere of marketing communication of the organization and generating significant effects over the results of marketing activities and overall performances of the organizations. Paper intends to approach in an exploratory manner the way brands contribute to the image development of the tourist destinations based on a comparative analysis of the performances generated by the nation brands used to promote different national tourist destinations in Romania and other Central and Eastern Europe countries.

168. Nation Brands and Tourist Destinations - An Exploratory Analysis...
Autor: Prof. univ. dr. Virgil Balaure, Universitatea Romano-Americana
Rezumat: Creation, development and employment of brands have recently become activities that tend to expand beyond the sphere of marketing communication of the organization and generating significant effects over the results of marketing activities and overall performances of the organizations. Paper intends to approach in an exploratory manner the way brands contribute to the image development of the tourist destinations based on a comparative analysis of the performances generated by the nation brands used to promote different national tourist destinations in Romania and other Central and Eastern Europe countries.

169. NETWORKING in knowledge economy (PART I)
Autor: PhD PACHURA PIOTR, University of Technology
Rezumat: Networking and network process are one of the most inspiring theory in socio-economic science during last years – when knowledge and information are most important. An economy based on knowledge is one directly based on production, distribution and the use of knowledge and information . The notion of a knowledge-based economy should be understood first and foremost, as the definition of a modern stage of economic development, where knowledge is understood as the ability to act and play a decisive role in stimulating social and economic development.

170. Networking in knowledge economy PART II
Autor: PhD PACHURA PIOTR, University of Technology
Rezumat: Networking and network process are one of the most inspiring theory in socio-economic science during last years – when knowledge and information are most important. An economy based on knowledge is one directly based on production, distribution and the use of knowledge and information . The notion of a knowledge-based economy should be understood first and foremost, as the definition of a modern stage of economic development, where knowledge is understood as the ability to act and play a decisive role in stimulating social and economic development.

171. NEW FORMS OF TOURISM IN ROMANIA: DENTAL TOURISM
Autor: Associate professor PhD Cecilia Irina Rabontu, Constantin Brancusi Tg-jiu
Rezumat: Tourism represents pleasure trips for recreation. This has been expanded in recent years to include all travel outside the area where someone lives or works, from trips a day to vacations abroad. Dental tourism has become in time a common practice for citizens of the world. When in few hours you could get in any corner of Europe, the idea of visiting another country and at the same time to solve your dental problems and cost much less, is very attractive

172. NEW FORMS OF TOURISM IN ROMANIA: DENTAL TOURISM
Autor: Professor PhD george niculescu, Universitatea Conastantin Brancusi
Rezumat: Tourism represents pleasure trips for recreation. This has been expanded in recent years to include all travel outside the area where someone lives or works, from trips a day to vacations abroad. Dental tourism has become in time a common practice for citizens of the world. When in few hours you could get in any corner of Europe, the idea of visiting another country and at the same time to solve your dental problems and cost much less, is very attractive

173. ORGANIZATIONAL COMPETENCES FOR THE ROMANIAN TOURISTIC FIRM AND WAYS TO CONCEIVE THEM
Autor: Assistant Prpfessor Malina Cordos, Universitatea "1 Decembrie 1918" Alba Iulia
Rezumat: Between the vocation and the competence of an organization there is a complex and a subtle relation. If the vocation it means searching and finding the need or the need type that will be covered, the competence means to know, to want and to be capable to deliver the services that can produce the user satisfaction in efficiency conditions for the firm.

174. OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET
Autor: Lecturer PhD Salma Zaiane, Faculty of Economics and Management Sciences of Tunis
Rezumat:

175. OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET
Autor: Professor PhD Ezzeddine ABAOUB, Faculty of Economics and Management Sciences of Tunis
Rezumat:

176. Particularities of Accountancy Organisation in Local Public Institutions
Autor: PhD student SIMONA ELEONORA DAN, Valahia University of Targoviste
Rezumat: Public accountancy is the accountancy that ensures the proeminence of all public funds return and payment operations. It evaluates the obligations of the contributors, renders evident the returns from these obligations and determines the differences from the nonpaid obligations, as well as the responsibility of the credit chief accountants regarding public fund payments. Its organisation is compulsory for all public authorities, land communities, national and local public institutions.

177. PARTICULARITIES OF THE POPULATION, OCCUPATION AND STRUCTURE OF UNEMPLOYMENT IN ROMANIA AND ITS WESTERN REGION
Autor: PhD Student silvia gherghel, Camera de Conturi Hunedoara
Rezumat: ABSTRACT. Amid a slow process, but continually aging and a trend of increased migration is a decrease in the active population and employment. Productive structure has undergone several changes in recent years, with a mild increase in service sector, what has changed the occupational structure. The phenomenon of marginalization and poverty has increased especially among groups at risk. Low rates of participation in education and training, at all levels of age, especially in rural areas, generating a low skilled labor in Romania. Developing regions is not uniform, so that the western region it is noted by a better employment and unemployment default, benefiting from a labor force more flexible, adapt quickly to market requirements, with a high entrepreneurial spirit, against the backdrop of economic growth recorded in the previous years.

178. Passing from accounting to fiscal depreciation
Autor: Lecturer PhD MARILENA ROXANA ZUCA, Universitatea Romano Americana
Rezumat: The perception and calculation of depreciation is an issue with tax implications. The terms under which such issue is settled are reflected in the ordinary use durations, in the depreciation regimes opposable to economic agents, implicitly in the deductibility degree of depreciation in establishing the taxable income and the value considered upon depreciation calculation. From the fiscal viewpoint, decentralization in establishing the use duration imposes au authorized control that should moderate the company policy in establishing reduced use durations, and, implicitly, reduced durations of asset depreciation. The durations applied by companies must be fiscally approved. The depreciation durations approved by the tax authorities are in most cases fiscal durations, which differ from accounting durations.

179. PERSPECTIVES OF THE HUMAN FACTOR DEVELOPMENT IN A KNOWLEDGE-BASED ECONOMY
Autor: DOCTORAND ANA TRUTA, UNIVERSITATEA "ALEXANDRU IOAN CUZA" IASI
Rezumat: The human factor involves the existence and development of human capacities at all levels of society – local and national – in order to define and accomplish development. The formation and strategic development of the human capital capable of promoting changes, assimilation and adaptation of advanced technologies are long-term strategies in the development of the company. The purpose of the study consists in identifying the particularities of the formation and development of human resources and in identifying the role of the investment in human resources for economic growth and durable development of the company. General objective: the development of human resources and the increase in the professional competitiveness on the active labour market, by ensuring equal opportunities for learning during the entire lifetime, creating modern, flexible and efficient manpower.

180. Planning a strategy for keeping the customers
Autor: Preparator Ruxandra Radoviciu, 1 Decembrie 1918, Alba Iulia
Rezumat: For a company keepinf the customers is an essential process which consists in orientation towards existing customers, management process, long term vision and future orientation.

181. POLITICAL MARKETING AND NEW TECHNIQUES USED TO SWAY THE ELECTORATE’S BEHAVIOUR.
Autor: Asistent Monica Suzana Bija, Universitatea Aurel Vlaicu Arad
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182. POLITICAL MARKETING AND NEW TECHNIQUES USED TO SWAY THE ELECTORATE’S BEHAVIOUR.
Autor: Conferentiar Ramona Lile, Universitatea Aurel Vlaicu Arad
Rezumat:

183. Politici si estimari contabile privind imobilizarile corporale
Autor: PhD Student Ion Dinescu, Universitatea "Valahia" Tirgoviste
Rezumat: Criza creditelor din SUA, care s-a raspandit rapid pe toate pietele financiare, a dat nastere la numeroase intrebari privind modul de calcul si de raportare contabila a activelor companiilor cotate la bursa. „Valoarea justa” la care erau evaluate parca isi pierdea din consistenta. Consiliul pentru Standardele Contabile Internationale (IASB), institutia care elaboreaza standardele de contabilitate, a luat in discutie masurarea valorii juste a instrumentelor financiare. Discrepantele dintre cifrele pe care le raporteaza companiile cotate la bursa si valoarea actiunilor acestora au condus la necesitatea clarificarii IFRS-urilor ce se adreseaza noilor dezvoltari ale pietelor. Consiliul a monitorizat indeaproape evolutiile din SUA pentru a evita inconsistentele in tratamentele contabile sub IFRS sau sub standardele americane (US Generally Accepted Accounting Principles - GAAP).

184. POLITICS AND OPTIONS RELATED TO ACCOUNTING OF COMMISSIONS AND ADJUSTMENTS FOR DEVALUATION
Autor: PhD Candidate IONEL PETREA, COURT OF ACCOUNTS OF ROMANIA
Rezumat: To present financial situations which give a faithful image, the accountability must satisfy in respect of the prudence rule, the regularity obligations and sincerity. The prudence could be defined as being the reasonable appreciation of the facts to avoid the risks of presented, susceptible uncertainties transfer , to engrave the patrimony and the companies results. Prudence means the estimation with precaution in conditions of incertainty of the assets and incomes not overlying, respectively of the debts and expense in the sense of non-under-evaluation. Yet “the excess” of prudence is not admitted thing that woud make the information un-neutral. The comissions study can not be accomplished unless the prudence context as modern form of its manifestation. The apparition of famous bankruptcies from the mid 19th century makes the necessity of applying the prudence principle to have new valencies.

185. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: PH D Senior Lecturer VIOREL BATCA, The University „Titu Maiorescu” Bucharest
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

186. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: Ph D Professor CORINA DUMITRU, The Academy of Economic Studies Bucharest
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

187. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: Assistant Professor ALINA CURPAN, The Academy of Economic Studies, Bucharest
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

188. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: PhD. TIBERIU BATCA,
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

189. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: Conferentiar doctor Viorel Batca, Universitatea Titu Maiorescu
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

190. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: Professor PhD Corina Dumitru, Academia de Studii Economice
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

191. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: Teaching Assistant PhD Student Alina Curpan, Academia de Studii Economice
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

192. POSIBILITIES OF QUALITY EVALUATION THROUGH THE IMPLEMENTATION OF SERVQUAL IN A SURGERY SECTION
Autor: economist Tiberiu Batca, Universitatea Titu Maiorescu
Rezumat: The quality measurement system in a surgery section must take into consideration two aspects: the one referring to the patient, where different measures of satisfaction of the patient will be taken and of fulfilment of the quality standards and the one referring to the surgery section which contains those measures regarding the efficiency (the relation cost/benefit in the internal processes), the quality costs, the efficiency of the medical stuff, etc. This category will contain the evaluation of the processes which develop in the surgery section. The measurement system regarding the patient allows the view of the efficiency, meaning from what point the quality has been made.The characteristics which legitimate the general pattern (reference) of evaluation and the possibilities of implementation of the SERVQUAL in a surgery section are presented in what follows.

193. POST-ACCESSION PRIORITIES: ROMANIAN NATIONAL STRATEGY FOR DEVELOPMENT 2007-2013
Autor: Professor PhD. Dobrescu Emilian M., Spiru Haret University
Rezumat:

194. POST-ACCESSION PRIORITIES: ROMANIAN NATIONAL STRATEGY FOR DEVELOPMENT 2007-2013
Autor: Senior Lectureur PhD Cristina Barna, Spiru Haret University
Rezumat:

195. PRESENT ASPECTS REGARDING THE ROMANIAN AND EUROPEAN INVESTMENT FUNDS MARKET
Autor: Lecturer PhD Cosmina POP, University of Oradea
Rezumat: The paper aims to realize a general image of the collective investment funds acting on the Romanian and European capital markets. Collective investment funds, classified in open-end funds (mutual funds or UCITS – Undertaking for Collective Investment in Transferable Securities) and closed-end funds (or Non UCITS) offer the investors the advantage of direct access on capital and monetary markets with less money, effort and risks. Further we have analyzed the regulations that operate the Romanian and European funds market, the size of Romanian funds market compared to other countries in the region in detailed statistical data and also the growing potential.

196. PRESENT ASPECTS REGARDING THE ROMANIAN AND EUROPEAN INVESTMENT FUNDS MARKET
Autor: Associate Professor PhD. Victoria Bogdan, University of Oradea
Rezumat: The paper aims to realize a general image of the collective investment funds acting on the Romanian and European capital markets. Collective investment funds, classified in open-end funds (mutual funds or UCITS – Undertaking for Collective Investment in Transferable Securities) and closed-end funds (or Non UCITS) offer the investors the advantage of direct access on capital and monetary markets with less money, effort and risks. Further we have analyzed the regulations that operate the Romanian and European funds market, the size of Romanian funds market compared to other countries in the region in detailed statistical data and also the growing potential.

197. PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD
Autor: Professor PhD. Adriana Tiron Tudor, University Babes Bolyai Cluj Napoca
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198. PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD
Autor: Associate Professor PhD Alexandra Mutiu, University Babes Bolyai Cluj Napoca
Rezumat:

199. Product life cycle costing in the porcelain industry
Autor: Ph. D. Student Florentina Sas, 1 Decembrie 1918 University of Alba Iulia
Rezumat: -

200. Product life cycle costing in the porcelain industry
Autor: Ph. D. Student Matei Radu Todoran, SC APULUM SA Alba Iulia
Rezumat: -

201. Production risks of the farm and their insurability in Romania
Autor: Lecturer PhD Adina Elena DANULETIU, 1 December 1918 University of Alba Iulia
Rezumat: Production risks, meaning weather and climate related risks, affecting agricultural activities could be managed through agricultural insurance. First, the paper presents the specific production risk in agriculture and the tools that are used to manage it in other countries, like marketing contracts, production contracts, hedging on futures markets, participation in mutual funds and insurance. Next, the paper presents the agricultural insurance scheme for catastrophic risks in Romania and, also, the principal agricultural insurance policies offered by local insurers, presenting some case studies of their functioning. The paper emphasizes the lack of some new products of insurance, like index insurance products.

202. Production risks of the farm and their insurability in Romania
Autor: Associate Professor PhD. Dan Constantin DANULETIU, 1 December 1918 University of Alba Iulia
Rezumat: Production risks, meaning weather and climate related risks, affecting agricultural activities could be managed through agricultural insurance. First, the paper presents the specific production risk in agriculture and the tools that are used to manage it in other countries, like marketing contracts, production contracts, hedging on futures markets, participation in mutual funds and insurance. Next, the paper presents the agricultural insurance scheme for catastrophic risks in Romania and, also, the principal agricultural insurance policies offered by local insurers, presenting some case studies of their functioning. The paper emphasizes the lack of some new products of insurance, like index insurance products.

203. Promotional Strategy of the Alba Iulia Fortress
Autor: Lector Andreea Muntean, Univeristatea 1 Decembrie 1918 Alba Iulia
Rezumat:

204. Promotional Strategy of the Alba Iulia Fortress
Autor: Conferentiar Lucian Viorel Marina, Univeristatea 1 Decembrie 1918 Alba Iulia
Rezumat:

205. PROVIDING THE BALANCE BETWEEN CASH AND PROFITABLENESS - A PREMISE FOR THE EFFICIENT ADMINISTRATION OF THE TREASURY
Autor: Teaching Assistant PhD Student Floarea Georgescu, Universitatea Spiru Haret, Facultatea de Management Financiar Contabil
Rezumat: Summary: The primary objective of the treasury management is to achieve a balance between providing liquidity (cash) and profitability. The high level of treasury assets allows firms , on the one hand, to pay on time payments due and eventually to obtain discounts for advance payment, and on the other hand, there are arising important opportunity costs from the non-utilization of the available funds for investment, less liquid, but more profitable. The treasury budget has become an important tool in the treasury administration and it appeared from the treasury needs , the time and date on which they occur, the need to place surpluses efficiently or to resort to financing through credit time.

206. RECENT CHANGES ON ROMANIAN CAPITAL MARKET’VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL
Autor: Professor PhD. Dima Bogdan, Universitatea de Vest din Timisoara, Facultatea de Economie si Administrare a Af
Rezumat: The Romanian capital market was receiving the shock waves of the financial crisis starting with August 2007. The volatility of its evolutions was corresponding modified as a response to an increased uncertainty trading environment. The objective of this paper is to provide some empirical evidences for a more detailed analysis of these changes by employing a „Component GARCH” model. The main output consists in the finding that both long-run and short-run components of the volatility were affected by structural changes.

207. RECENT CHANGES ON ROMANIAN CAPITAL MARKET’VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL
Autor: Lecturer PhD Aurora Murgea, Universitatea de Vest din timisoara, facultatea de Economie si Administrare a Af
Rezumat: The Romanian capital market was receiving the shock waves of the financial crisis starting with August 2007. The volatility of its evolutions was corresponding modified as a response to an increased uncertainty trading environment. The objective of this paper is to provide some empirical evidences for a more detailed analysis of these changes by employing a „Component GARCH” model. The main output consists in the finding that both long-run and short-run components of the volatility were affected by structural changes.

208. RECENT CHANGES ON ROMANIAN CAPITAL MARKET’VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL
Autor: Professor PhD Marilen Pirtea, Universitatea de Vest din Timisoara, facultatea de Economie si Administrare a Af
Rezumat: The Romanian capital market was receiving the shock waves of the financial crisis starting with August 2007. The volatility of its evolutions was corresponding modified as a response to an increased uncertainty trading environment. The objective of this paper is to provide some empirical evidences for a more detailed analysis of these changes by employing a „Component GARCH” model. The main output consists in the finding that both long-run and short-run components of the volatility were affected by structural changes.

209. RECENT CHANGES ON ROMANIAN CAPITAL MARKET’VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL
Autor: PhD Student Petru Ovidiu Mura, Universitatea de Vest din Timisoara, Facultatea de Economie si Administrare a Af
Rezumat: The Romanian capital market was receiving the shock waves of the financial crisis starting with August 2007. The volatility of its evolutions was corresponding modified as a response to an increased uncertainty trading environment. The objective of this paper is to provide some empirical evidences for a more detailed analysis of these changes by employing a „Component GARCH” model. The main output consists in the finding that both long-run and short-run components of the volatility were affected by structural changes.

210. RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS
Autor: Professor PhD. bogdan dima, Universitatea de Vest din Timisoara, Facultatea de Economie si Administrarea a A
Rezumat: The favorable institutional and functional evolution of the Romanian capital market was break out by the negative consequences of the financial crisis. Thus, the objective of this paper is to analyze the current evolutions and to identify some of the crisis’ pathology characteristics. Some conclusions are drawn and some further research directions are indicated.

211. RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS
Autor: Professor PhD Marilen Pirtea, Universitatea de Vest din timisoara, facultatea de Economie si Administrare a Af
Rezumat: The favorable institutional and functional evolution of the Romanian capital market was break out by the negative consequences of the financial crisis. Thus, the objective of this paper is to analyze the current evolutions and to identify some of the crisis’ pathology characteristics. Some conclusions are drawn and some further research directions are indicated.

212. RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS
Autor: Lecturer PhD Aurora Murgea, Universitatea de Vest din Timisoara, facultatea de Economie si Administrare a Af
Rezumat: The favorable institutional and functional evolution of the Romanian capital market was break out by the negative consequences of the financial crisis. Thus, the objective of this paper is to analyze the current evolutions and to identify some of the crisis’ pathology characteristics. Some conclusions are drawn and some further research directions are indicated.

213. REGIONAL KNOWLEDGE MANAGEMENT FOR THE SUSTAINABLE DEVELOPMENT
Autor: Prof.univ.dr. Mihaela Muresan, Universitatea "Dimitrie Cantemir"
Rezumat:

214. REGULATIONS, OBJECTIVES AND PRINCIPLES
Autor: Professor PhD Ion Mihailescu, Universitatea ,,Constantin Brancoveanu"
Rezumat: An audit mission on the financial situations requires the segmentation of these ones in smaller and as homogenous as possible parts. This segmentation allows a more efficient management of an audit mission, thus making easy a rational sharing of the tasks between the members of the audit team. After closing the audit of every segment including the mutual connections with other segments, the results are interconnected. As a consequence of closing this part of the audit process, one may draw a conclusion about the whole of the financial situations. The collecting by the auditor of the proving elements, their being carefully analyzed are done in order to assure reaching enough conclusions which can convince him about the fact that the information provided by the financial situations are reliably presented under all their significant aspects, giving him the possibility of drawing up an adequate audit report

215. REGULATIONS, OBJECTIVES AND PRINCIPLES
Autor: Teaching Assistant PhD Candida Niculina Marcu, Universitatea ,,Constantin Brancoveanu"
Rezumat: An audit mission on the financial situations requires the segmentation of these ones in smaller and as homogenous as possible parts. This segmentation allows a more efficient management of an audit mission, thus making easy a rational sharing of the tasks between the members of the audit team. After closing the audit of every segment including the mutual connections with other segments, the results are interconnected. As a consequence of closing this part of the audit process, one may draw a conclusion about the whole of the financial situations. The collecting by the auditor of the proving elements, their being carefully analyzed are done in order to assure reaching enough conclusions which can convince him about the fact that the information provided by the financial situations are reliably presented under all their significant aspects, giving him the possibility of drawing up an adequate audit report

216. REGULATIONS, OBJECTIVES AND PRINCIPLES IN THE STATUTARY AUDIT
Autor: Ph.D. Professor Ion Mihailescu, Constantin Brancoveanu
Rezumat:

217. REGULATIONS, OBJECTIVES AND PRINCIPLES IN THE STATUTARY AUDIT
Autor: Teaching Assistant PhD Student Marcu Niculina, Constantin Brancoveanu
Rezumat:

218. REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2)
Autor: Lecturer PhD Gheorghe Lepadatu, Christian University “ Dimitrie Cantemir” Bucharest
Rezumat: The share-based payment represents, for sure, a challenge for the business world in Romania and will certaintly gain ground. The initial acknowledgement is made in compliance with the rules provided in the General Frame for drawing up and presentation of the financial positions. In case that the payment is effected before the reception of the goods or services, the entity will acknowledge an advance payment granted. Depending on the manner in which the settlement will be done, the entity will acknowledge in counter-trade of the received goods or services either an increase of capital, or a debt. The problem of accounting the share options, especially those issued for the executive staff and for other employees of a company, in direct compensation for their efforts, has been disputed for a long time .

219. REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2)
Autor: PhD Lecturer Gheorghe Lepadatu, Christian University “ Dimitrie Cantemir” Bucharest
Rezumat:

220. RETURN TO PRIMARY HEALTH CARE APPROACH, IN THE CONTET OF GLOBAL CRISIS
Autor: Dr.medic primar Carmen Ioana Jucan, -
Rezumat:

221. RETURN TO PRIMARY HEALTH CARE APPROACH, IN THE CONTET OF GLOBAL CRISIS
Autor: Conf.univ.dr. Cornel Nicolae Jucan, Universitatea "Lucian Blaga" Sibiu
Rezumat:

222. REVERSE LOGISTICS IN GLOBALIZATION ASPECTS
Autor: Professor Ph.D Janusz Grabara, Czestochowa University of Technology
Rezumat: This paper presents issues connected with adaptation of modern solutions of reverse logistics management in enterprise to the concept of sustainable development promoted by the European Union. Nowadays more and more businesses are looking to grow their reverse logistics capabilities in global market.

223. REVERSE LOGISTICS IN GLOBALIZATION ASPECTS
Autor: Msc Iwona Grabara, Czestochowa University of Technology
Rezumat: This paper presents issues connected with adaptation of modern solutions of reverse logistics management in enterprise to the concept of sustainable development promoted by the European Union. Nowadays more and more businesses are looking to grow their reverse logistics capabilities in global market.

224. RFID technnology - new challenge for manufacturing and logistics centers
Autor: Doctor Beata Skowron-Grabowska, Czestochowa University of Technology
Rezumat: RFID technology can be exploited in newly developed logistics centers in Poland as well. The Radio frequency identification (RFID) has been recognized as one of the greatest technologies implemented by enterprises in different branches. Constantly increasing number of enterprises, which are making use of RFID technology to improve their efficiency of manufacturing goods, functioning as well as to achieve a competitive advantage on the market, shows the great necessity of large changes. One of the fields where RFID can be used is logistics centers. There are projects that implement RFID into logistics centers. Such projects start with a study of what kinds of needs are in the market, and proceeds to the development of concept as well as project determines what the new systems and hardware requirements will be to translate the concept of logistics centers with RFID systems to an actual infrastructure. Conclusion is that RFID will be more universally diffused and assimilated into everyday life in the future.

225. Risk aversion behavior. Relationship between risk aversion, prudence and cautiousness
Autor: Professor PhD Marilen Pirtea, Universitatea de Vest din Timisoara
Rezumat: This paper defines decreasing absolute risk aversion in purely behavioral terms without any assumption of differentiability and shows that a strictly increasing and risk averse utility function with decreasing absolute risk aversion is necessarily differentiable with an absolutely continuous derivative. A risk averse utility function has decreasing absolute risk aversion if and only if it has a decreasing absolute risk aversion density, and if and only if the cumulative absolute risk aversion function is increasing and concave. This leads to a characterization of all such utility functions. Analogues of these results also hold for increasing absolute and for increasing and decreasing relative risk aversion.

226. Risk aversion behavior. Relationship between risk aversion, prudence and cautiousness
Autor: Economist Claudiu Botoc, Universitatea de Vest din Timisoara
Rezumat: This paper defines decreasing absolute risk aversion in purely behavioral terms without any assumption of differentiability and shows that a strictly increasing and risk averse utility function with decreasing absolute risk aversion is necessarily differentiable with an absolutely continuous derivative. A risk averse utility function has decreasing absolute risk aversion if and only if it has a decreasing absolute risk aversion density, and if and only if the cumulative absolute risk aversion function is increasing and concave. This leads to a characterization of all such utility functions. Analogues of these results also hold for increasing absolute and for increasing and decreasing relative risk aversion.

227. Risk perception among financial statements users
Autor: Lecturer Attila Tamas, 1 Decembrie 1918
Rezumat:

228. Risk perception among financial statements users
Autor: Economist, director executiv a Ioan Dobra, DGFP Alba
Rezumat:

229. ROMANIA AND THE KNOWLEDGE-BASED ECONOMY:INNOVATION THE SOURCE OF ECONOMIC GROWTH
Autor: PhD student IONICA HOLBAN (ONCIOIU), Alexandru Ioan Cuza University of Iasi and Academy of Economies Studies from Buc
Rezumat: The is already a vast literature on the role of knowledge in economic growth but there is need to clarify the meaning and scope of this term and define the Romanian perspective on the relationship between knowledge-based economy and growth. This paper focuses on innovation systems in Romania as the key challenge and mean for embracing growth based on knowledge-based economy.

230. ROMANIA AND THE KNOWLEDGE-BASED ECONOMY:INNOVATION THE SOURCE OF ECONOMIC GROWTH
Autor: PhD student FLORIN RAZVAN NICOLAE TODEA, University of Agronomic Sciences and Veterinary Medicine of Bucharest
Rezumat: The is already a vast literature on the role of knowledge in economic growth but there is need to clarify the meaning and scope of this term and define the Romanian perspective on the relationship between knowledge-based economy and growth. This paper focuses on innovation systems in Romania as the key challenge and mean for embracing growth based on knowledge-based economy.

231. ROMANIAN COMPANIES’ WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS
Autor: Associate Professor PhD. Victoria Bogdan, University of Oradea
Rezumat: This article aims to investigate the web-based disclosure choices and practices among Romanian companies listed on Bucharest Stock Exchange. Web-based disclosure offers advantages that are absent in paper-based voluntary disclosure: it can be accessed globally at much lower costs and it can be updated much more timely also at much lower costs. Another goal of the paper is to establish the criteria in order to select properly the sample companies. After presenting the advantages and eventual risks of Internet Financial Reporting and analyzing previous investigative reports and articles, this paper investigates the degree to which the Internet is being used by Romanian listed companies to disclose financial and non-financial information. The web sites of these companies were examined throughout May 2007 to May 2008, with a view to determining which companies present voluntary financial or non-financial data in addition to the Annual Report and Accounts.

232. ROMANIAN COMPANIES’ WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS
Autor: Lecturer PhD Cosmina Madalina Pop, University of Oradea
Rezumat: This article aims to investigate the web-based disclosure choices and practices among Romanian companies listed on Bucharest Stock Exchange. Web-based disclosure offers advantages that are absent in paper-based voluntary disclosure: it can be accessed globally at much lower costs and it can be updated much more timely also at much lower costs. Another goal of the paper is to establish the criteria in order to select properly the sample companies. After presenting the advantages and eventual risks of Internet Financial Reporting and analyzing previous investigative reports and articles, this paper investigates the degree to which the Internet is being used by Romanian listed companies to disclose financial and non-financial information. The web sites of these companies were examined throughout May 2007 to May 2008, with a view to determining which companies present voluntary financial or non-financial data in addition to the Annual Report and Accounts.

233. SERVICE QUALITY MANAGEMENT THROUGH CUSTOMER ORIENTATION
Autor: Asist.univ. Larisa Dragolea, Universitatea "1 Decembrie" 1918 Alba Iulia
Rezumat:

234. SHADOW ECONOMY, ECONOMIC GROWTH AND LABOR MARKET.ROMANIAN CASE
Autor: Associate Professor PhD. Mihai Mutascu, Universitatea de Vest din Timisoara, Facultatea de Economie si de Administrare a
Rezumat: The shadow economy is represented by the whole economic activities which are realized at the border of the criminal laws, social laws or fiscal laws or which are skipping (massive) from the inventory of national accounts. The paper is intended to quantify and analyze the impact of the shadow economy on the main variables that may characterize economic growth and labor market, for the Romanian case.

235. SIMULATION OF BUSINESS PROCESS REENGINEERING SUCCES STORIES OF KNOWLEDGE MANAGEMENT
Autor: PhD student Cristina Badea (Bolcas Badea (Bolcas), Academy of Economic Studies Bucharest
Rezumat:

236. SIMULATION OF BUSINESS PROCESS REENGINEERING SUCCES STORIES OF KNOWLEDGE MANAGEMENT
Autor: PhD student Florica Badea Badea, Academy of Economic Studies Bucharest
Rezumat:

237. SOME ASPECTS OF THE ENTERPRISE EVALUATION METHODS BASED ON UPDATING
Autor: Lecturer PhD Mihaela Aldea, University “1 Decembrie 1918” Alba Iulia
Rezumat:

238. Some Aspects On Adjusting Theory With Practice Using An Intelligent E-Learning System
Autor: Lectureur PhD Nicolae Marginean, Universitatea Bogdan-Voda din Cluj-Napoca
Rezumat: The goal of this article is to present an architecture of a system that tries to prepare the students from specialization “Computer science in Economy” for the labor market, through a integrated, interactive and intelligent system, gained through a proactive collaboration between the university and the business environment, in order to adjust the theoretical knowledge (transmitted in university) to the practice (specific to labor market). Two concepts are essentials: expert system and E-Learning.

239. Some Aspects On Adjusting Theory With Practice Using An Intelligent E-Learning System
Autor: Professor PhD Dan Racovitan, Universitatea Bogdan-Voda din Cluj-Napoca
Rezumat: The goal of this article is to present an architecture of a system that tries to prepare the students from specialization “Computer science in Economy” for the labor market, through a integrated, interactive and intelligent system, gained through a proactive collaboration between the university and the business environment, in order to adjust the theoretical knowledge (transmitted in university) to the practice (specific to labor market). Two concepts are essentials: expert system and E-Learning.

240. SOME ASPECTS RELATED TO APPLYING THE MANAGEMENT ACCOUNTING WITHIN PUBLIC INSTITUTIONS
Autor: PhD Student Lacramioara Stingaciu Alexandru, University Valahia Targoviste
Rezumat:

241. SPECIFIC NORMATIVE AND PRACTICES REGARDING THE ACCOUNTABILITY OF THE FINANCIAL ASSETS AND DEBTS. DEVELOPINGS AND PROFOUND STUDIES
Autor: PhD Student Margareta Oprea, Liceul Economic Administrativ
Rezumat: The definitions of the financial assets and financial debts include the terms financial asset, but the definitions are not circular. When a contractual right or a debt to change financial instruments come out, the instruments that are to be changed generate financial assets, financial debts or instruments of own capitals. We can establish a chain of contractual rights or debts but in the end it leads to cashing or paying in cash or purchasing or issuing an instrument of own capitals. The financial instruments include primary instruments, like debt or own capital titles as well as derived instruments, like the financial options, the futures contracts and the forward operations, the swaps of interest rate et the currency swaps.

242. SPECIFIC NORMATIVE AND PRACTICES REGARDING THE ACCOUNTABILITY OF THE FINANCIAL ASSETS AND DEBTS. DEVELOPINGS AND PROFOUND STUDIES
Autor: Professor PhD Mihai Ristea, Academia de Studii Economice Bucuresti
Rezumat: The definitions of the financial assets and financial debts include the terms financial asset, but the definitions are not circular. When a contractual right or a debt to change financial instruments come out, the instruments that are to be changed generate financial assets, financial debts or instruments of own capitals. We can establish a chain of contractual rights or debts but in the end it leads to cashing or paying in cash or purchasing or issuing an instrument of own capitals. The financial instruments include primary instruments, like debt or own capital titles as well as derived instruments, like the financial options, the futures contracts and the forward operations, the swaps of interest rate et the currency swaps.

243. STOCHASTIC MODELING OF THE MACROECONOMIC AGGREGATES – STUDY CASE: ROMANIAN ECONOMIC RELATIONS
Autor: Professor PhD Liviu-Stelian Begu, Academia de Studii Economice
Rezumat: The paper is analyzing the main tendencies in the Romanian economy after 1990, trying to identify, which variables are influencing on long term the process of accession to EU. Statistical analysis, nonparametric tests, regression analysis and particularly analysis of the main (principal) factor, applied for a system of aggregate measures, can determine clusters of ex-communist countries and allows us to establish the gap between Romania and other ex-communist countries. The paper is also developing possible scenarios for the Romanian economy. The study case is about the evolution of the main economic indicators for external relations for Romania in 1996-2006. The evolution is based on balance of payments and the major economic aggregates. The results shows us that the Romanian economy is not yet in order but some indicators are very good for a market economy.

244. STRATEGIC MANAGEMENT-A NECESSARY OPTION FOR THE ROMANIAN ECONOMY
Autor: Associate prof.: PhD Cristina Nicolaescu Nicolaescu, University “Aurel Vlaicu”
Rezumat:

245. STRATEGIC MANAGEMENT-A NECESSARY OPTION FOR THE ROMANIAN ECONOMY
Autor: lecturer: PhD student Mioara Florina Pantea Pantea, University “Aurel Vlaicu”
Rezumat:

246. STRATEGIC MANAGEMENT-A NECESSARY OPTION FOR THE ROMANIAN ECONOMY
Autor: Lecturer: PhD Vasile Voicu Pantea Pantea, University “Aurel Vlaicu”
Rezumat:

247. STRATEGIC MANAGEMENT-A NECESSARY OPTION FOR THE ROMANIAN ECONOMY
Autor: lecturer: PhD Mihaela Ioana Iacob Iacob, University “Aurel Vlaicu”
Rezumat:

248. STUDY REGARDING THE QUALITY AROMATIZED WATERS
Autor: conferentiar MARIA POPA, Universitatea "1 decembrie 1918" Alba Iulia
Rezumat: The aim of this paper is to test the composition balance of waters with added functional ingredients: aromatized waters – the most recent concept of soft drinks on the world market. Foodstuff quality control justifies the food preservatives used in soft drinks industry and it establishes their optimum concentration for various storage conditions.

249. Sustainability of the macroeconomic adjustment policies in Romania
Autor: Teaching Assistant PhD Student Ionela Popa, Constantin Brancoveanu Pitesti
Rezumat: The paper starts with the role of the Romanian fiscal and budgetary reform in the development and economical growth and has as purpose to emphasize the essential problems: the harmonization and fiscal coordination from the E.U. perspective; the Romanian fiscal and budgetary perspectives for period 2008-2011.

250. SUSTAINABLE CONSUMPTION AND PRODUCTION
Autor: Teaching Assistant PhD Student Florin Frant, University Eftimie Murgu Resita
Rezumat: This study (National Strategy) is built on the premise that accelerated development in the medium and long run in its three essential components (economic, social and environmental) is not just one of the possible options, but an essential precondition for gradually closing the gap which still separates Romania, in terms of quality of life, from the EU average level within the shortest possible time and for ensuring real cohesion both nationally and in the broader EU framework. The economic developments in Romania over the past 7 years (2001-2007), with an annual growth rate of the gross domestic product of more than 6% compared to the EU average of under 2%, demonstrate that it is possible to attain this objective.

251. SUSTAINABLE CONSUMPTION AND PRODUCTION
Autor: Associate professor PhD Mirela Minica, University Eftimie Murgu Reşiţa
Rezumat: This study (National Strategy) is built on the premise that accelerated development in the medium and long run in its three essential components (economic, social and environmental) is not just one of the possible options, but an essential precondition for gradually closing the gap which still separates Romania, in terms of quality of life, from the EU average level within the shortest possible time and for ensuring real cohesion both nationally and in the broader EU framework. The economic developments in Romania over the past 7 years (2001-2007), with an annual growth rate of the gross domestic product of more than 6% compared to the EU average of under 2%, demonstrate that it is possible to attain this objective.

252. SUSTAINABLE CONSUMPTION AND PRODUCTION
Autor: Teaching Assistant PhD Student FLORIN FRANT, Universitatea Eftimie Murgu Resita
Rezumat: This study (National Strategy) is built on the premise that accelerated development in the medium and long run in its three essential components (economic, social and environmental) is not just one of the possible options, but an essential precondition for gradually closing the gap which still separates Romania, in terms of quality of life, from the EU average level within the shortest possible time and for ensuring real cohesion both nationally and in the broader EU framework. The economic developments in Romania over the past 7 years (2001-2007), with an annual growth rate of the gross domestic product of more than 6% compared to the EU average of under 2%, demonstrate that it is possible to attain this objective.

253. SUSTAINABLE CONSUMPTION AND PRODUCTION
Autor: Associate professor PhD MIRELA MINICA, Universitatea Eftimie Murgu Resita
Rezumat: This study (National Strategy) is built on the premise that accelerated development in the medium and long run in its three essential components (economic, social and environmental) is not just one of the possible options, but an essential precondition for gradually closing the gap which still separates Romania, in terms of quality of life, from the EU average level within the shortest possible time and for ensuring real cohesion both nationally and in the broader EU framework. The economic developments in Romania over the past 7 years (2001-2007), with an annual growth rate of the gross domestic product of more than 6% compared to the EU average of under 2%, demonstrate that it is possible to attain this objective.

254. Sustainable development of the Romanian rural areas
Autor: Professor PhD. Vasile Burja, Unioveristy "1 Decembrie 1918" Alba Iulia
Rezumat:

255. SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES
Autor: Assistant Professor, PhD Stude Alina Georgiana Manta, Faculty of Economics and Business Administration, University of Craiova
Rezumat:

256. SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES
Autor: Professor, PhD Marin Opritescu, Faculty of Economics and Business Administration, University of Craiova
Rezumat:

257. SYSTEMS OF COST ACCOUNTING TECHNIQUES: BETWEEN TRADITIONAL AND MODERN
Autor: lecturer Georgiana Oana Stanila, Academy of Economic Studies
Rezumat:

258. SYSTEMS OF COST ACCOUNTING TECHNIQUES: BETWEEN TRADITIONAL AND MODERN
Autor: Professor Adriana Dutescu, Academy of Economic Studies
Rezumat:

259. SYSTEMS OF COST ACCOUNTING TECHNIQUES: BETWEEN TRADITIONAL AND MODERN
Autor: Teaching Professor Daniela Nicoleta Sahlian, Academy of Economic Studies
Rezumat:

260. SYSTEMS OF COST ACCOUNTING TECHNIQUES: BETWEEN TRADITIONAL AND MODERN
Autor: Teaching Professor Andreea Gabriela Ponorica, Academy of Economic Studies
Rezumat:

261. TECHNICAL OF METHOD THE BINARY IMAGES FOR PRODUCED CERAMIC
Autor: Lecturer PhD ELISABETA MIHAELA CIORTEA, Universitatea"1 Decembrie 1918" Alba Iulia
Rezumat: Abstract: Work is presented pass it a binary images through the stages of recognition. The techniques of remaking from work were aplicate to the plate, produced white, .

262. Technology, Internet, Ethics and Employees
Autor: PhD Student Dana Ramona Andrisescu, Universitatea Al.I.Cuza, Facultatea de Economie si Administrarea Afacerilor
Rezumat: Whether we like it or not, computers are present in our daily life. But how many of us know how to behave when interacting with them or with other people over the Internet. Not only we can state nowadays that a business without an Internet presence cannot exist but also it is the core of it. The suppliers and customers moved from the classic environment to a new one. Every company has to present online their products and services in order to be attractive. World Wide Web has become the soul of commerce. We are going to see in this paper the benefits brought by the use of technology and Internet and also some points on how to be ethical towards them.

263. THE ACCOUNING INFORMATION - A TOOL OF THE STRATEGIC MANAGEMENT
Autor: Teaching Assistant PhD Student Elena Monica Sabau, ASE Bucuresti
Rezumat: Globalization is the phenomenon that generates mobility of capitals and reduction in the periods of achieving innovations, with a significant impact over the development rhythm of products. The paper shows the way in which accounting information sustains the effectiveness of the competitive intelligence system. This survey points out the necessity of using accounting information in the multilateral subject of competitive intelligence, a subject deemed vital to the competitiveness and performance of any organization. To conclude, practice suggests that the professional accountants must extend their activity beyond the traditional limits of internal accounting instrumentation of economic transactions, in order to contribute to strategic planning sustained by competitive intelligence.

264. THE ACCOUNING INFORMATION - A TOOL OF THE STRATEGIC MANAGEMENT
Autor: Associate Professor PhD Florin Marian Sgardea, ASE Bucuresti
Rezumat: Globalization is the phenomenon that generates mobility of capitals and reduction in the periods of achieving innovations, with a significant impact over the development rhythm of products. The paper shows the way in which accounting information sustains the effectiveness of the competitive intelligence system. This survey points out the necessity of using accounting information in the multilateral subject of competitive intelligence, a subject deemed vital to the competitiveness and performance of any organization. To conclude, practice suggests that the professional accountants must extend their activity beyond the traditional limits of internal accounting instrumentation of economic transactions, in order to contribute to strategic planning sustained by competitive intelligence.

265. THE ACCOUNING INFORMATION - A TOOL OF THE STRATEGIC MANAGEMENT
Autor: PhD Student Viorica Cojocaru, ASE Bucuresti
Rezumat: Globalization is the phenomenon that generates mobility of capitals and reduction in the periods of achieving innovations, with a significant impact over the development rhythm of products. The paper shows the way in which accounting information sustains the effectiveness of the competitive intelligence system. This survey points out the necessity of using accounting information in the multilateral subject of competitive intelligence, a subject deemed vital to the competitiveness and performance of any organization. To conclude, practice suggests that the professional accountants must extend their activity beyond the traditional limits of internal accounting instrumentation of economic transactions, in order to contribute to strategic planning sustained by competitive intelligence.

266. THE ACCOUNTANCY AND THE MANAGEMENT CONTROL - SUPPORT FOR THE DECISIONAL PROCESS OF THE ORGANIZATIONS
Autor: PhD Student Mioara Turcas, Academy of Economic Studies Bucharest
Rezumat:

267. THE ACCOUNTING INFORMATION AND CORPORATE GOVERNANCE
Autor: Professor PhD Nicoleta Farcane, Universitatea de Vest din Timisoara
Rezumat: The dynamic securities markets are based on complex support systems from institutions promoting governance in listed companies and a fundamental objective of governance research in accounting consists in investigating the characteristics of accounting systems and institutional frameworks, important in implementing effective governance. The development of a system to value governance involves the difficult exchange between credibility and relevance of reported financial accounting information. A variation of the research is to develop patterns to isolate the impact of accounting information, through individual mechanisms that will facilitate the analysis of the particular features of the accounting system and of the institutional infrastructure. We hope that the consulted literature and governance appreciation at the level of Romanian companies was able to create a reference framework for future research in this area

268. THE ACCOUNTING INFORMATION AND CORPORATE GOVERNANCE
Autor: Economist Andra Sirbu, Universitatea de Vest din Timisoara
Rezumat: The dynamic securities markets are based on complex support systems from institutions promoting governance in listed companies and a fundamental objective of governance research in accounting consists in investigating the characteristics of accounting systems and institutional frameworks, important in implementing effective governance. The development of a system to value governance involves the difficult exchange between credibility and relevance of reported financial accounting information. A variation of the research is to develop patterns to isolate the impact of accounting information, through individual mechanisms that will facilitate the analysis of the particular features of the accounting system and of the institutional infrastructure. We hope that the consulted literature and governance appreciation at the level of Romanian companies was able to create a reference framework for future research in this area

269. THE ACCOUNTING INFORMATION AND CORPORATE GOVERNANCE
Autor: Professor PhD Nicoleta Farcane, Universitatea de Vest Timisoara
Rezumat: The dynamic securities markets are based on complex support systems from institutions promoting governance in listed companies and a fundamental objective of governance research in accounting consists in investigating the characteristics of accounting systems and institutional frameworks, important in implementing effective governance. The development of a system to value governance involves the difficult exchange between credibility and relevance of reported financial accounting information. A variation of the research is to develop patterns to isolate the impact of accounting information, through individual mechanisms that will facilitate the analysis of the particular features of the accounting system and of the institutional infrastructure. We hope that the consulted literature and governance appreciation at the level of Romanian companies was able to create a reference framework for future research in this area.

270. THE ACCOUNTING INFORMATION AND CORPORATE GOVERNANCE
Autor: Lecturer PhD Adina Popa, Universitatea Eftimie Murgu Resita
Rezumat: The dynamic securities markets are based on complex support systems from institutions promoting governance in listed companies and a fundamental objective of governance research in accounting consists in investigating the characteristics of accounting systems and institutional frameworks, important in implementing effective governance. The development of a system to value governance involves the difficult exchange between credibility and relevance of reported financial accounting information. A variation of the research is to develop patterns to isolate the impact of accounting information, through individual mechanisms that will facilitate the analysis of the particular features of the accounting system and of the institutional infrastructure. We hope that the consulted literature and governance appreciation at the level of Romanian companies was able to create a reference framework for future research in this area.

271. THE ACCOUNTING INFORMATION AND CORPORATE GOVERNANCE
Autor: Lecturer PhD Rodica Blidisel, Universitatea de Vest Timisoara
Rezumat: The dynamic securities markets are based on complex support systems from institutions promoting governance in listed companies and a fundamental objective of governance research in accounting consists in investigating the characteristics of accounting systems and institutional frameworks, important in implementing effective governance. The development of a system to value governance involves the difficult exchange between credibility and relevance of reported financial accounting information. A variation of the research is to develop patterns to isolate the impact of accounting information, through individual mechanisms that will facilitate the analysis of the particular features of the accounting system and of the institutional infrastructure. We hope that the consulted literature and governance appreciation at the level of Romanian companies was able to create a reference framework for future research in this area.

272. THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS
Autor: Lecturer PhD Radu BALUNA, Universitatea din Craiova, Faculatea de Economie si Administrarea Afacerilor
Rezumat: The increase of the reaction speed within economic organisms may be accomplished if the entire informational subsystem becomes informational. Up to now, the automatisation of some departments from firms has offered the expected results, accelerating their activity. The necessity of integrating these already-informational departments into a common system has become acute in time and the concern of forming these integrated informational systems has been accentuated. The making of these desiderata has become concrete with the help of some integrating software for the activity of the firm, called ERP (Enterprise Resources Planning).

273. THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS
Autor: Teacher Daniela BĂLUNĂ, Grup Scolar "Traian Vuia" Craiova
Rezumat: The increase of the reaction speed within economic organisms may be accomplished if the entire informational subsystem becomes informational. Up to now, the automatisation of some departments from firms has offered the expected results, accelerating their activity. The necessity of integrating these already-informational departments into a common system has become acute in time and the concern of forming these integrated informational systems has been accentuated. The making of these desiderata has become concrete with the help of some integrating software for the activity of the firm, called ERP (Enterprise Resources Planning).

274. THE ADVANTAGES OF USING THE BALANCED SCORECARD
Autor: Associate prof. PhD Cristina Nicolaescu Nicolaescu, University “Aurel Vlaicu” of Arad
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275. THE ADVANTAGES OF USING THE BALANCED SCORECARD
Autor: lecturer: PhD Mihaela Ioana Iacob Iacob, UNIVERSITATEA"AUREL VLAICU" ARAD
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276. THE ADVANTAGES OF USING THE BALANCED SCORECARD
Autor: lecturer: PhD student Mioara Florina Pantea Pantea, University “Aurel Vlaicu” of Arad
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277. THE ADVANTAGES OF USING THE BALANCED SCORECARD
Autor: Lecturer: PhD Vasile Voicu Pantea Pantea, University “Aurel Vlaicu” of Arad
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278. THE ANNUAL REPORTS AND FINANCIAL DECISIONS
Autor: Lecturer PhD Maria Berheci, Universitatea "Al. I. Cuza" Iasi
Rezumat: Although one may say that the components of financial statements may be considered autonomous and independent elements, the whole accounting processing procedure ends with a set of financial statements that are closely interconnected from the information viewpoint. Therefore, the earnings are shown in the balance sheet, by themselves, however their stages are thoroughly described in the income statement. If we consider a company's cash account, it interconnects the balance sheet and the cash flow statements. The balance determines the amounts of available cash and their changes in time, however it does not account for the causes of these variations. The latter are actually the object of the cash flow statement. Also regarding the company's earnings, their main manifestations may be found in the balance sheet – accounting earnings and economic earnings – however an elaborate description, starting with the net earnings and going to the economic earnings, is to be found separately, as an equity capital statement. Our paper dwells on the interdependence of the components of financial statements and on its influence on financial decisions.

279. THE BALANCED USE OF THE BOARD CHART IN MANAGEMENT
Autor: Phd Constantin Dima, Universitatea Valahia Targoviste
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280. THE BALANCED USE OF THE BOARD CHART IN MANAGEMENT
Autor: Phd. Mariana Man, Universitatea Petrosani
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281. THE BALANCED USE OF THE BOARD CHART IN MANAGEMENT
Autor: Ph. Adriana Stoica, Universitatea Petrosani
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282. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA
Autor: Professor PhD Allan Hodgson, Amsterdam Business School
Rezumat: Recently a number of interventions have impacted the Romanian accounting system, such as the harmonization with the European Directives, International Financial Reporting Standards (IFRS), and an increased move towards modern information technologies such as Enterprise Resource Planning (ERP) software. In this study we directly explore these influences by applying job offer analysis as a reflection of current and future organizational practices (Bollecker, 2000). We determine the competencies expected from accountants in Romanian businesses and ask whether financial accounting and management accounting are separate specialized positions in Romania, or are they developing into hybrid monist positions? We conclude that the state of the Romanian accounting profession is one of transition with some alignment with recent global trends. However, our inter-temporal analysis also suggests a degree of intransience with management and financial accountants, whilst sharing some common competencies, still maintaining a number of attributes associated with the two-cycle accounting system. Finally, we show that ERP competencies are the more important drivers of the hybridization of accountants in Romania.

283. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA
Autor: Professor PhD Robert Faff, Monash University
Rezumat: Recently a number of interventions have impacted the Romanian accounting system, such as the harmonization with the European Directives, International Financial Reporting Standards (IFRS), and an increased move towards modern information technologies such as Enterprise Resource Planning (ERP) software. In this study we directly explore these influences by applying job offer analysis as a reflection of current and future organizational practices (Bollecker, 2000). We determine the competencies expected from accountants in Romanian businesses and ask whether financial accounting and management accounting are separate specialized positions in Romania, or are they developing into hybrid monist positions? We conclude that the state of the Romanian accounting profession is one of transition with some alignment with recent global trends. However, our inter-temporal analysis also suggests a degree of intransience with management and financial accountants, whilst sharing some common competencies, still maintaining a number of attributes associated with the two-cycle accounting system. Finally, we show that ERP competencies are the more important drivers of the hybridization of accountants in Romania.

284. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA
Autor: Lecturer PhD Nadia Albu, Academy of Economic Studies
Rezumat: Recently a number of interventions have impacted the Romanian accounting system, such as the harmonization with the European Directives, International Financial Reporting Standards (IFRS), and an increased move towards modern information technologies such as Enterprise Resource Planning (ERP) software. In this study we directly explore these influences by applying job offer analysis as a reflection of current and future organizational practices (Bollecker, 2000). We determine the competencies expected from accountants in Romanian businesses and ask whether financial accounting and management accounting are separate specialized positions in Romania, or are they developing into hybrid monist positions? We conclude that the state of the Romanian accounting profession is one of transition with some alignment with recent global trends. However, our inter-temporal analysis also suggests a degree of intransience with management and financial accountants, whilst sharing some common competencies, still maintaining a number of attributes associated with the two-cycle accounting system. Finally, we show that ERP competencies are the more important drivers of the hybridization of accountants in Romania.

285. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA
Autor: Lecturer PhD Catalin Nicolae Albu, Academia de Studii Economice
Rezumat: Recently a number of interventions have impacted the Romanian accounting system, such as the harmonization with the European Directives, International Financial Reporting Standards (IFRS), and an increased move towards modern information technologies such as Enterprise Resource Planning (ERP) software. In this study we directly explore these influences by applying job offer analysis as a reflection of current and future organizational practices (Bollecker, 2000). We determine the competencies expected from accountants in Romanian businesses and ask whether financial accounting and management accounting are separate specialized positions in Romania, or are they developing into hybrid monist positions? We conclude that the state of the Romanian accounting profession is one of transition with some alignment with recent global trends. However, our inter-temporal analysis also suggests a degree of intransience with management and financial accountants, whilst sharing some common competencies, still maintaining a number of attributes associated with the two-cycle accounting system. Finally, we show that ERP competencies are the more important drivers of the hybridization of accountants in Romania.

286. THE COMPERATIVE ANALYSIS OF LEVELS OF HUMAN DEVELOPMENT OF TRANSITION ECONOMIES
Autor: Assistant Professor PhD. Guran Yumusak, Kocaeli University
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287. THE CONCEPT OF LEARNING BY COOPERATION AS A DRIVING FORCE OF ORGANIZATIONAL CHANGE MANAGEMENT
Autor: Conf.univ.dr. Ioan DEAC, SPIRU HARET BUCURESTI
Rezumat: Abstract All organizations must develop a culture oriented towards generative learning in order to cope with evolution or changes in their environment. The future belongs to the organizations which best fit to change. Change management approaches changes in a planned, well-structured and organized manner In order to become more efficient, specific changes must be made according to the special, cultural background of an organization. Learning by cooperation is the propulsive force of organizational change. Thus the team becomes the learning unit within each organization, it is the key to success for any healthy and agile company.

288. The convergence of fund accountancy, theoretical and practical aspects.
Autor: PhD Student FLORENTINA SAS, 1 DECEMBRIE ALBA IULIA
Rezumat: Se incearca evidentierea evolutiei contabilitatii stocurilor.Exista aspecte diveregente date de specificul legislatiei in vigoare pentru sectoare speciale de activitate, scheme variate de finantare.

289. The convergence of fund accountancy, theoretical and practical aspects.
Autor: PhD Student GABI GEORGIANA DRAGU, VALAHIA TARGOVISTE
Rezumat: Se incearca evidentierea evolutiei contabilitatii stocurilor.Exista aspecte diveregente date de specificul legislatiei in vigoare pentru sectoare speciale de activitate, scheme variate de finantare.

290. The convergence of fund accountancy, theoretical and practical aspects.
Autor: PhD Student Cristina Maria GHEORGIAN, VALAHIA TARGOVISTE
Rezumat: Se incearca evidentierea evolutiei contabilitatii stocurilor.Exista aspecte diveregente date de specificul legislatiei in vigoare pentru sectoare speciale de activitate, scheme variate de finantare.

291. THE DIAGNOSIS OF THE ACCOUNTING SYSTEM OF THE ENTERPRISE
Autor: Lecturer PhD Daniela-Rodica Iov, Universitatea de Petrol si Gaze
Rezumat: The organization of accounting is necessary for all the entities mentioned in law. Very important is that the accounting information must represent the fair view of the financial position and performances. The paper presents some points of view on the apreciation of the accounting system of the enterprise. The author shows a special attention to the need of using the principle of the accounting based on documents. In the paper are presented a few factors that could affect the quality of the accounting informations.

292. THE DIAGNOSIS OF THE ACCOUNTING SYSTEM OF THE ENTERPRISE
Autor: Lecturer PhD Daniela-Rodica Iov, Universitatea Petrol-Gaze din Ploiesti
Rezumat: The organization of accounting is necessary for all the entities mentioned in law. Very important is that the accounting information must represent the fair view of the financial position and performances. The paper presents some points of view on the appreciation of the accounting system of the enterprise. The author shows a special attention to the need of using the principle of the accounting based on documents. In the paper are presented a few factors that could affect the quality of the accounting informations.

293. THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT
Autor: Associate Professor PhD. Leonardo Badea, Valahia University of Targoviste
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294. THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT
Autor: Lecturer PhD Mihai Mieila, Valahia University of Târgovişte
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295. THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY
Autor: Associate Professor PhD. Marian Siminica, University of Craiova
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296. THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY
Autor: Lecturer PhD Daniel Circiumaru, University of Craiova
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297. THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY
Autor: Teaching Assistant PhD. Mirela Ganea, University of Craiova
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298. The Effects of the Financial Crisis on Real Economy
Autor: Professor PhD Marilen Pirtea, Universitatea de Vest din Timisoara
Rezumat: The global financial crisis is starting to affect the euro zone's real economy, even though the situation here is not as tense as in the United States. The global currency system was very unbalanced but the U.S. and euro zone central banks had handled the liquidity crisis well. The European Central Bank and the Fed are doing their job well in responding to the liquidity crisis. They are doing it differently. Traditionally the Fed is more concerned about a slowdown in activity. In Europe we are more concerned about rising inflation. But both risks existed on both sides of the Atlantic, and the global currency system was overall very unbalanced and there was a great need for international consultations to correct them.

299. THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM
Autor: PhD Ecaterina Cumpanasu, Casa Judeteana de Asigurari de Sanatate Hunedoara
Rezumat: The public health expenses seem to properly mirror the development level of a country. The purpose of this paper is to study the evolution of the public health expenses in the world and in our country. The efficiency of the public health care activity is further appreciated through a series of indicators.

300. THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM
Autor: PhD Student Viorela-Ligia Vaidean, Universitatea "Babes-Bolyai", Facultatea de Stiinte Economice si Gesti
Rezumat: The public health expenses seem to properly mirror the development level of a country. The purpose of this paper is to study the evolution of the public health expenses in the world and in our country. The efficiency of the public health care activity is further appreciated through a series of indicators.

301. THE ELECTRONIC PAYMENT SYSTEM STRUCTURE
Autor: lector dr. Mironela Pirnau, Universitatea Titu Maiorescu
Rezumat: The electronic payments are defined as an electronic manner, completely electronic and informative. They represent a manner of organizing the payment connections among the participants of a transaction, based on a set of rules and operative procedures. The electronic money represented a decisive regarding the perfection of payment systems that brought advantages to the banking clients through facilities of rapid transmission of the funds and substantial reduction of the transactions costs. They also brought advantages to the monetary authorities through the regulated and surveillance possibilities of the monetary and banking system. The digital revolution had an important result, such as that any information can be reduced by being processed to a flux and the payment – money information, generally – becomes just a manner of digital information. Passing to electronic payment systems and complete informatics transmission process of the property rights regarding the information – money was a natural phenomenon in the evolution of the financial system – banking.

302. THE ELIGIBLE COSTS OF PROJECTS FINANCED BY EUROPEAN NON-REIMBURSEBLE FUNDS
Autor: PhD Student Petru Turta, University Ioan Slavici Sibiu
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303. THE ELIGIBLE COSTS OF PROJECTS FINANCED BY EUROPEAN NON-REIMBURSEBLE FUNDS
Autor: PhD Student Irina Mihaela Turta, University Valahia Targoviste
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304. THE ELIGIBLE COSTS OF PROJECTS FINANCED BY EUROPEAN NON-REIMBURSEBLE FUNDS
Autor: PhD Student Dorin Nistor, University Valahia Targoviste
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305. THE EQUITY OF THE FINANCIAL ALLOCATIONS IN THE EUROPEAN UNION.
Autor: Teaching Assistant PhD Student Ana-Maria Marinoiu, Academia de Studii Economice Bucuresti
Rezumat: In order to increase the degree of absorption of the post adherence funds it is recomanded to use some general methods that must be implemented at the level of the decisional structure in our country. Among these one must mention: the clear definition of the list of eligible expenditures and the general rules of eligibility, the reduction of bureaucracy and the numerous formal aspects , the quick promotion of eligibility guides for all the operational programs, the enhancement of the income level among the employees in the public administration sector for the purpose of balancing the cost and advantages related to the jobs involved in the management of structural funds and the loyalization of the employees, the enhancement of the degree of responsability of the local authorities in order to enhance the investments intended for the economical relaunching on a local area and the identification of viable posibilities for co-financing both for the public sector as well as for the privat one.

306. THE EQUITY OF THE FINANCIAL ALLOCATIONS IN THE EUROPEAN UNION.
Autor: Economist PhD Student Doina Crisan-Habeanu, Academia de Studii Economice Bucuresti
Rezumat: In order to increase the degree of absorption of the post adherence funds it is recomanded to use some general methods that must be implemented at the level of the decisional structure in our country. Among these one must mention: the clear definition of the list of eligible expenditures and the general rules of eligibility, the reduction of bureaucracy and the numerous formal aspects , the quick promotion of eligibility guides for all the operational programs, the enhancement of the income level among the employees in the public administration sector for the purpose of balancing the cost and advantages related to the jobs involved in the management of structural funds and the loyalization of the employees, the enhancement of the degree of responsability of the local authorities in order to enhance the investments intended for the economical relaunching on a local area and the identification of viable posibilities for co-financing both for the public sector as well as for the privat one.

307. THE ESSENCE AND ROLE OF REGULATORY REFORM
Autor: Lecturer PhD Student Rodica Tiron, Academia de Studii Economice
Rezumat: This paper presents the essence and the role of regulatory reform in the process of regulations in economy doing by government. The article analyses the theoretical aspects according to the stages of regulatory reform, such as: deregulation, regulatory quality improvement, regulatory management. Regulatory reform can help address regulatory deficiencies that negatively affect the overall competitiveness of firm on the national or international place. We consider, that the complex approach of the regulatory reform process, with the involvement of public authorities and the representatives of the private sector, will contribute substantially at the reduction of the barriers in the lasting development and will create real premises of the economic increase of the country.

308. THE EUROPEAN UNION EXIGENCIES IN THE FIELD OF ENVIRONMENT PROTECTION AND THEIR INCIDENCE ON COSTS
Autor: PhD Student Elena Liliana Moiceanu (Marin), University Valahia Targoviste
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309. The financial Accounting Wages and Salaries
Autor: PhD Student Florentina Pantazi, Universitatea Petrol si Gaze
Rezumat: In this article we present a summary of salary revenues taxation from a legal , tax, accounting and calculation methodology point of view.From a legal perpective , salary revenues are definided according in the Fiscal Code no. 571/2003, article 55, paragraph 1. Accounting , the fourth revenue coordonate,presents the tax obligations in accounting entries. Accounting and taxation represent the fundamental components of the financial - accounting.

310. THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS
Autor: Lecturer PhD Adina Danuletiu, University ‘1 Decembrie 1918” Alba Iulia
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311. THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS
Autor: Associate Professor PhD. Dan Danuletiu, University ‘1 Decembrie 1918” Alba Iulia
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312. The Flat Tax - The Intenational Experience
Autor: PhD Schiau Laura- Liana, Babes Bolyai University, Cluj-Napoca
Rezumat: Nowadays the competition between the states of the world manifests in all fields, including the fiscal one. In the same time the commercial and financial links between the countries of the world are more powerful than ever. In this context a new phenomenon has appeared in the sky of the fiscal systems: the flat tax. The idea of a flat tax is not really new. It was Hong Kong and Jersey that first came with the idea in the 1940s. But after the communism became just a forgotten nightmare, the Eastern European countries adopted almost one by one this innovating fiscal system. The flat tax has proved to be an excellent formula for these economies under construction at least on the short term.

313. THE FRAMEWORK OF INTERNAL ACCOUNTING INVESTIGATION IN ROMANIA
Autor: PhD Candidate Sorin-Constantin Deaconu, 1 Decembrie 1918
Rezumat: In the article are discussed issues concerning the research in the field of accounting, and definitions, parts, etc. taxes. Starting from the definition of research are presented different views of literature regarding the activity of acquisition of new knowledge, formulate hypotheses, concepts, theories.

314. THE FRAMEWORK OF INTERNAL ACCOUNTING INVESTIGATION IN ROMANIA
Autor: Professor PhD Nicolae Todea, 1 Decembrie 1918
Rezumat: In the article are discussed issues concerning the research in the field of accounting, and definitions, parts, etc. taxes. Starting from the definition of research are presented different views of literature regarding the activity of acquisition of new knowledge, formulate hypotheses, concepts, theories.

315. THE GENERAL ACCOUNTING MODEL OF EVALUATION
Autor: Professor PhD Corina Dumitru, Academia de Studii Economice
Rezumat: The International Accounting Standards Board for the elaboration and presentation of financial statements formulates the reference accountant model of evaluation based on the historical recoverable cost and on the concept of maintaining the nominal financial capital. This is a general model encouraging the search of other models and concepts, which “would better be adopted in order to satisfy the objective of supplying other useful information in the making of economic decisions, but for the time being no consensus has been reached in favour of a modification. This general frame of IASB has been created so that it could be applied to a series of accounting models and capital and capital maintenance concepts.” The characteristics that legitimise the general model (the reference model) of evaluation are the qualitative traits presented below.

316. THE GENERAL ACCOUNTING MODEL OF EVALUATION
Autor: Professor PhD Mihai Ristea, Academia de Studii Economice
Rezumat: The International Accounting Standards Board for the elaboration and presentation of financial statements formulates the reference accountant model of evaluation based on the historical recoverable cost and on the concept of maintaining the nominal financial capital. This is a general model encouraging the search of other models and concepts, which “would better be adopted in order to satisfy the objective of supplying other useful information in the making of economic decisions, but for the time being no consensus has been reached in favour of a modification. This general frame of IASB has been created so that it could be applied to a series of accounting models and capital and capital maintenance concepts.” The characteristics that legitimise the general model (the reference model) of evaluation are the qualitative traits presented below.

317. THE GENERAL ACCOUNTING MODEL OF EVALUATION
Autor: Associate Professor PhD Lavinia Cuc, Universitatea Arad
Rezumat: The International Accounting Standards Board for the elaboration and presentation of financial statements formulates the reference accountant model of evaluation based on the historical recoverable cost and on the concept of maintaining the nominal financial capital. This is a general model encouraging the search of other models and concepts, which “would better be adopted in order to satisfy the objective of supplying other useful information in the making of economic decisions, but for the time being no consensus has been reached in favour of a modification. This general frame of IASB has been created so that it could be applied to a series of accounting models and capital and capital maintenance concepts.” The characteristics that legitimise the general model (the reference model) of evaluation are the qualitative traits presented below.

318. THE GENERAL ACCOUNTING MODEL OF EVALUATION
Autor: Teaching Assistant PhD Student Alina Curpan, Academia de Studii Economice
Rezumat: The International Accounting Standards Board for the elaboration and presentation of financial statements formulates the reference accountant model of evaluation based on the historical recoverable cost and on the concept of maintaining the nominal financial capital. This is a general model encouraging the search of other models and concepts, which “would better be adopted in order to satisfy the objective of supplying other useful information in the making of economic decisions, but for the time being no consensus has been reached in favour of a modification. This general frame of IASB has been created so that it could be applied to a series of accounting models and capital and capital maintenance concepts.” The characteristics that legitimise the general model (the reference model) of evaluation are the qualitative traits presented below.

319. THE GENERAL ACCOUNTING MODEL OF EVALUATION
Autor: PhD Student Cristina Diaconu, Ministerul de Finante
Rezumat: The International Accounting Standards Board for the elaboration and presentation of financial statements formulates the reference accountant model of evaluation based on the historical recoverable cost and on the concept of maintaining the nominal financial capital. This is a general model encouraging the search of other models and concepts, which “would better be adopted in order to satisfy the objective of supplying other useful information in the making of economic decisions, but for the time being no consensus has been reached in favour of a modification. This general frame of IASB has been created so that it could be applied to a series of accounting models and capital and capital maintenance concepts.” The characteristics that legitimise the general model (the reference model) of evaluation are the qualitative traits presented below.

320. The Global Retirement Crisis in Knowledge Society
Autor: Assistant Professor PhD. Guran Yumusak, Kocaeli University
Rezumat:

321. The Global Retirement Crisis in Knowledge Society
Autor: Assistant Professor PhD. Tuncay Guloglu, Kocaeli University
Rezumat:

322. THE GLOBALISATION AND A NEW DEBATE – A NORMATIVE APPROACH AND TEHNOLOGICAL INNOVATION IN THE NEED FOR ACCOUNTING INFORMATION
Autor: Assoc. Prof. PhD Stefan Iuliu Grigorescu, Academy of Economic Studies Bucharest
Rezumat: The contemporary process of globalisation is a rice source of critical analysis, a positive process faciliting a economic, social and political debate. Accounting information is a business controlling resurse, it is a economic value. The foundation of economic activity it is a normative and restrictive informational control in the temporal and spatial displacement of resources, control of corporate profitability and wealth maximisation. The purpose of accounting adaptative and flexible system protect, control and manage resources in correct processing, reduce data processing times, level computerisation of accounting transaction, minimise qualitative reports costs – times, facilitating control functions,influencig a decision – procedural, processing, organisational,relational and functional context.

323. The image of company, essential factor in developing the market strategies
Autor: Lectureur PhD Florin Radu Pintea, "Bogdan Voda" University
Rezumat: The project has been done in order to proove the importance of the image inside a large company. Thus I analysed the image of Electrolux company in order to show how important is the invisible part of a big company, regarding the market and the marketing strategies. The questionaire was made of 14 questions and there were 400 people who had to answer. During the research I used mathematics methods such as Fischbein and Hi2 method. The main purpose of a marketing research is the analyse of the numbers and factors, the essential keys that guide the company to a real marketing strategy. Analysing the dates there are some ideas that should be taken in consideration in order to build a stronger image of the company on the market, ideas that I detailed within the project.

324. The image of company, essential factor in developing the market strategies
Autor: Associate professor PhD Janetta SIRBU, "Bogdan Voda" University
Rezumat: The project has been done in order to proove the importance of the image inside a large company. Thus I analysed the image of Electrolux company in order to show how important is the invisible part of a big company, regarding the market and the marketing strategies. The questionaire was made of 14 questions and there were 400 people who had to answer. During the research I used mathematics methods such as Fischbein and Hi2 method. The main purpose of a marketing research is the analyse of the numbers and factors, the essential keys that guide the company to a real marketing strategy. Analysing the dates there are some ideas that should be taken in consideration in order to build a stronger image of the company on the market, ideas that I detailed within the project.

325. The impact of the 8th Directive of European Council in the regulation and audit practice of Romania
Autor: Associate Professors Ovidiu Constantin Bunget, Universitatea de Vest din Timisoara
Rezumat: Once with the entry of Romania into the European Union, our country had to alidn itself to the european standards, also applying series of measures in the economic enviroment, amoungst with some refferring to financial audit. Some of the required measures in the field of the finacial audit were mentioned in the 8th Directive of Europen Council ever since 1984. The Directive contains requirements refferring to the permanent ensurement of qualitative financial audit throught an appropriate ethical and professional conduct in accordance with The International Standards of Audit. The norms and reglemations in the Directive don’t have a restrictive character, they will be applied depending on the law capabilities and the economical structure of each country, without disturbing the existing law balance. Non compliance with the measures mentioned in the Directive is subject to disciplinary sanctions or even the dismissal of the auditor.

326. The impact of the 8th Directive of European Council in the regulation and audit practice of Romania
Autor: Lecturer PhD Violeta State, Universitatea Valahia Tirgoviste
Rezumat: Once with the entry of Romania into the European Union, our country had to alidn itself to the european standards, also applying series of measures in the economic enviroment, amoungst with some refferring to financial audit. Some of the required measures in the field of the finacial audit were mentioned in the 8th Directive of Europen Council ever since 1984. The Directive contains requirements refferring to the permanent ensurement of qualitative financial audit throught an appropriate ethical and professional conduct in accordance with The International Standards of Audit. The norms and reglemations in the Directive don’t have a restrictive character, they will be applied depending on the law capabilities and the economical structure of each country, without disturbing the existing law balance. Non compliance with the measures mentioned in the Directive is subject to disciplinary sanctions or even the dismissal of the auditor.

327. The impact of the 8th Directive of European Council in the regulation and audit practice of Romania
Autor: Teaching Assistant PhD Student Alin Constantin Dumitrescu, Universitatea de Vest din Timisoara
Rezumat: Once with the entry of Romania into the European Union, our country had to alidn itself to the european standards, also applying series of measures in the economic enviroment, amoungst with some refferring to financial audit. Some of the required measures in the field of the finacial audit were mentioned in the 8th Directive of Europen Council ever since 1984. The Directive contains requirements refferring to the permanent ensurement of qualitative financial audit throught an appropriate ethical and professional conduct in accordance with The International Standards of Audit. The norms and reglemations in the Directive don’t have a restrictive character, they will be applied depending on the law capabilities and the economical structure of each country, without disturbing the existing law balance. Non compliance with the measures mentioned in the Directive is subject to disciplinary sanctions or even the dismissal of the auditor.

328. THE IMPLICATIONS OF THE SUBPRIME CRISIS OF CREDITS FROM U.S.A ON ROMANIAN BANKING MARKET
Autor: Teaching Assistant PhD. studen Ioana-Adriana Murariu, Universitatea Spiru Haret, Facultatea Finante si Banci, BUCURESTI
Rezumat: The mortgage crisis with high-risk (subprime) from U.S.A led to a domino effect on the economies of the EU member countries and, for the Romanian banking segment over real estate. Romania was one of the markets affected by the recent turbulence in global liquidity felt in the currency and capital market. Despite the desperate attempts of central banks in the world to restore investors confidence in financial markets, it seems that the situation does not give signs of recovery.

329. The importance of culture and globalization
Autor: Teaching Assistant PhD Student Ioana Adriana Murariu, Spiru Haret University
Rezumat: -

330. The importance of culture and globalization
Autor: Associate professor PhD Venera Rindasu, Eftimie Murgu University
Rezumat: -

331. The importance of the environment costs and its effects to the macro and micro - economical level
Autor: Camelia Obreja, Curtea de Conturi a Romaniei - Camera de Conturi Suceava
Rezumat: The environment belongs to everyone, equally, for this reason its protection supposes collective actions, that implicates social factors, politics, economics and that of the civil society, in the sense that the decisions concerning the economical and social development of the local communities must equally take into account the pollution costs, and the costs of any improvements brought to the environment. Romania is a country in full economical and social development, capable to line up to the European standards and normative, showing perseverance in implementing the acquits stipulations in what concerns the environment. The achievements of this objective also need the implantation of some developed variants of the administration bookkeeping.

332. THE INFLUENCES OF THE THEORY AND PRACTICE OF STOCK-TAKING UPON THE REFLECTION OF THE PRECISE IMAGE OF THE INVESTMENT'S HERITAGE OF PUBLIC INSTITU
Autor: Ph. D. Student Florentina Sas, Universitatea 1 Decembrie 1918, Alba Iulia
Rezumat: How real can be the image provided through financial situation? How doest the inventory influence the loyal picture? Which are the risks that result from the inventory activity? Which are the limits imposed on the fairness of chronological records of events and fulfilling the accounting principles? Updating accounting records according to the latest legal provisions adopted.

333. THE INFLUENCES OF THE THEORY AND PRACTICE OF STOCK-TAKING UPON THE REFLECTION OF THE PRECISE IMAGE OF THE INVESTMENT'S HERITAGE OF PUBLIC INSTITU
Autor: Ph. D. Student Cristina Maria Gheorghian, Universitatea Valahia Targoviste
Rezumat: How real can be the image provided through financial situation? How doest the inventory influence the loyal picture? Which are the risks that result from the inventory activity? Which are the limits imposed on the fairness of chronological records of events and fulfilling the accounting principles? Updating accounting records according to the latest legal provisions adopted.

334. THE INFLUENCES OF THE THEORY AND PRACTICE OF STOCK-TAKING UPON THE REFLECTION OF THE PRECISE IMAGE OF THE INVESTMENT'S HERITAGE OF PUBLIC INSTITU
Autor: PhD Student Gabi Georgiana Dragu, University Valahia Targoviste
Rezumat:

335. THE INFLUENCES OF THE THEORY AND PRACTICE OF STOCK-TAKING UPON THE REFLECTION OF THE PRECISE IMAGE OF THE INVESTMENT'S HERITAGE OF PUBLIC INSTITU
Autor: PhD Student Cristina Maria Gheorghian, University Valahia Targoviste
Rezumat:

336. THE INFORMATISATION OF THE SOCIETY - ELECTRONIC COMMERCE
Autor: Teaching Assistant PhD Student Ana-Maria Marinoiu, Academia de Studii Economice Bucuresti
Rezumat: The informatisation of the society has attracted an impressive number of transformations, both political, social and also economic.A moving phenomenon in the industrialised societies, it has become a neccessary good for the development of individuals throughout the multiple advantages that it has to offer. Electronic commerce represents an essential component of the industrialised society, it represents the link between consumers ,societies, and governments. The main advantages of the electronic commerce are time and space synchronization, these being modified in comparison with the traditional trade.

337. THE INFORMATISATION OF THE SOCIETY - ELECTRONIC COMMERCE
Autor: Associate Professor PhD Roxana Voicu-Dorobantiu, Academia de Studii Economice Bucuresti
Rezumat: The informatisation of the society has attracted an impressive number of transformations, both political, social and also economic.A moving phenomenon in the industrialised societies, it has become a neccessary good for the development of individuals throughout the multiple advantages that it has to offer. Electronic commerce represents an essential component of the industrialised society, it represents the link between consumers ,societies, and governments. The main advantages of the electronic commerce are time and space synchronization, these being modified in comparison with the traditional trade.

338. THE INTERNATIONAL BUSINESS ENVIRONMENT AND THE ISSUE OF RISKS FOR INTERNATIONAL BUSINESSES
Autor: Professor PhD. Ioan Rotariu, University of West Timisoara
Rezumat:

339. THE INTERNATIONAL BUSINESS ENVIRONMENT AND THE ISSUE OF RISKS FOR INTERNATIONAL BUSINESSES
Autor: Junior Teaching Assistant PhD Emoke-Szidonia Feder, University of West Timişoara
Rezumat:

340. THE LAW SYSTEM AS A BASIS FOR ACCEPTING THE ECONOMIC OVER JURIDICAL PREVALENCE PRINCIPLE
Autor: Lecturer PhD Petrica Horga, SC Horga Consulting SRL
Rezumat: The substance over form principle implies the recognition in the company’s assets of a good that is not owned by the firm. In this sense, the asset is defined as a resource controlled by the company, as a result of some past events and from which is expected to generate future economical benefits for the entity. If we recognize an asset starting from the juristic laws, from the proprietorship, the Romanian juristic system characterized by a strong codification, will impose serious impediments to presenting an audit in which the assets are registered based on other criteria that the ownership ones. In other train of thoughts, the proprietorship, by his exclusive and absolute character, also excludes presenting some financial situations in which the assets are not owned by the entity.

341. THE LAW SYSTEM AS A BASIS FOR ACCEPTING THE ECONOMIC OVER JURIDICAL PREVALENCE PRINCIPLE
Autor: Lecturer PhD Lavinia Denisia Cuc,
Rezumat: The substance over form principle implies the recognition in the company’s assets of a good that is not owned by the firm. In this sense, the asset is defined as a resource controlled by the company, as a result of some past events and from which is expected to generate future economical benefits for the entity. If we recognize an asset starting from the juristic laws, from the proprietorship, the Romanian juristic system characterized by a strong codification, will impose serious impediments to presenting an audit in which the assets are registered based on other criteria that the ownership ones. In other train of thoughts, the proprietorship, by his exclusive and absolute character, also excludes presenting some financial situations in which the assets are not owned by the entity.

342. THE LAW SYSTEM AS A BASIS FOR ACCEPTING THE ECONOMIC OVER JURIDICAL PREVALENCE PRINCIPLE
Autor: Lecturer PhD Lavinia Denisia Cuc, Universitatea Aurel Vlaicu Arad
Rezumat: The substance over form principle implies the recognition in the company’s assets of a good that is not owned by the firm. In this sense, the asset is defined as a resource controlled by the company, as a result of some past events and from which is expected to generate future economical benefits for the entity. If we recognize an asset starting from the juristic laws, from the proprietorship, the Romanian juristic system characterized by a strong codification, will impose serious impediments to presenting an audit in which the assets are registered based on other criteria that the ownership ones. In other train of thoughts, the proprietorship, by his exclusive and absolute character, also excludes presenting some financial situations in which the assets are not owned by the entity.

343. The level of the exchange rate and the balance of payments, relations and influences
Autor: Associate Professor PhD. Daniela Zapodeanu, Universitatea din Oradea
Rezumat:

344. The level of the exchange rate and the balance of payments, relations and influences
Autor: M. Sc. Student Mihai Cociuba, Universitatea din Oradea
Rezumat:

345. THE NECESSITY OF IMPLEMENTING THE SATELLITE ACOUNT OF TOURISM
Autor: Junior teaching assistant Adriana Ionescu, Universitatea Crestina "Dimitrie Cantemir"
Rezumat: Traveling and tourism engender an important movement of money embodied by the personal expenses of visitors, the incomes of the economic agents, salaries, taxes, duties etc., but until nowadays there has been no device to allow the measuring of real economic advantages of tourism. C.S.T. will contribute to the improvement of this situation, allowing the assessment of the importance of tourism in the world economics, in value terms and concrete measures, which can be compared on an international scale.

346. THE OPENNESS OF THE ECONOMY AS A DYNAMIC PROCESS
Autor: Associate professor PhD Ivan Iliev, University of Economics - Varna
Rezumat: The issue of the openness of the economy is becoming more important recently, especially given the development of global economy in last years and months. As openness is to be regarded as a dynamic process, flexible in both directions, problems with the visions for the openness arise with time, especially for transitional economies, given the fragility of their markets. In applying some econometric methods on external trade data we aim to shed some light on the dynamics of the openness of the economy of Bulgaria after 2000.

347. THE OPENNESS OF THE ECONOMY AS A DYNAMIC PROCESS
Autor: Associate Professor PhD Georgi Marinov, University of Economics - Varna
Rezumat: The issue of the openness of the economy is becoming more important recently, especially given the development of global economy in last years and months. As openness is to be regarded as a dynamic process, flexible in both directions, problems with the visions for the openness arise with time, especially for transitional economies, given the fragility of their markets. In applying some econometric methods on external trade data we aim to shed some light on the dynamics of the openness of the economy of Bulgaria after 2000.

348. THE ORGANIZATION OF THE ECONOMIC, FINANCIAL AND ADMINISTRATIVE CONTROL
Autor: PhD Student Aurel Dorin Munteanu, University Valahia Targoviste
Rezumat:

349. THE ORGANIZATION OF THE ECONOMIC, FINANCIAL AND ADMINISTRATIVE CONTROL
Autor: PhD Student Tito Fit, University Valahia Targoviste
Rezumat:

350. THE PARADIGM OF THE MANAGERIAL POSITION
Autor: Prof.univ.dr. Moise Ioan Achim, Universitatea "1 Decembrie" 1918 Alba Iulia
Rezumat:

351. THE PARADIGM OF THE MANAGERIAL POSITION
Autor: Asist.univ. Larisa Dragolea, Universitatea "1 Decembrie" 1918 Alba Iulia
Rezumat:

352. The particularities of product cost calculation at the enterprises with seasonal activity
Autor: Professor PhD Viorel Turcanu, Academia de Studii Economice
Rezumat: This article comprehends the problems of cost calculation at the enterprises with seasonal activity. The practical recommendations are based on organizational and technological features corresponding to peculiarities of the seasonal production. Here we can mention: the creation and the accounting of provisions for certain types of costs for raw materials, for reparation of assets; calculation of depreciation of productive assets by the method of production using the recalculation of planned volume to factual volume of production; the reciprocal method using the proceeding of proper factual unit cost of the service department etc.

353. The particularities of product cost calculation at the enterprises with seasonal activity
Autor: Lecturer PhD Viorica Zaporojan, Academia de Studii Economice
Rezumat: This article comprehends the problems of cost calculation at the enterprises with seasonal activity. The practical recommendations are based on organizational and technological features corresponding to peculiarities of the seasonal production. Here we can mention: the creation and the accounting of provisions for certain types of costs for raw materials, for reparation of assets; calculation of depreciation of productive assets by the method of production using the recalculation of planned volume to factual volume of production; the reciprocal method using the proceeding of proper factual unit cost of the service department etc.

354. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA
Autor: Professor PhD Atanasiu Pop, University Babes Bolyai Cluj Napoca
Rezumat:

355. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA
Autor: PhD Oana - Raluca Iosivan,
Rezumat:

356. THE PRINCIPLES OF THE DIRECT-COSTING APPROACH AND THEIR APPLICATION IN THE MANAGERIAL ADMINISTRATION
Autor: PhD Student Mariana Bobocea, Universitatea Petrol-Gaze Ploiesti
Rezumat: The direct-costing approach represents an evolution in the cost calculation, being a credible administration tool. The advantages of this method are that they simplify the calculation of the unitary cost, determine the influence quantum of the fixed expenses over the exploitation result, it is useful while formulating short term decisions, it ensures production optimizing by establishing the break-even point, it allows production control depending on the quantum of the sales.

357. THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS
Autor: Professor PhD Petru Stefea, West University of Timisoara Faculty of Economics and Business Administration
Rezumat:

358. THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS
Autor: Lecturer PhD Andrei Pelin, West University of Timisoara Faculty of Economics and Business Administration
Rezumat:

359. THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS
Autor: Teaching Assistant PhD Student Daniel Brindescu, West University of Timisoara Faculty of Economics and Business Administration
Rezumat:

360. THE RELATIONS BETWEEN THE MAIN SOCIETY AND THE SOCIETIES OF THE CONSOLIDATED GROUP
Autor: Lecturer PhD Gabriel Cucui, University Valahia Targoviste
Rezumat:

361. THE RELATIONS BETWEEN THE MAIN SOCIETY AND THE SOCIETIES OF THE CONSOLIDATED GROUP
Autor: PhD Student Silviana-Ecaterina Serafimescu(Marin), University Valahia Targoviste
Rezumat:

362. THE RELATIONSHIP BETWEEN ECOTOURISM CLUSTERS AND INNOVATION MILIEU IN THE REGION OF SOUTH-EASTERN EUROPE
Autor: Economist Agnes FODOR, VATI Non-profit Company
Rezumat:

363. THE RELATIONSHIP BETWEEN ECOTOURISM CLUSTERS AND INNOVATION MILIEU IN THE REGION OF SOUTH-EASTERN EUROPE
Autor: Economist Laszlo SITANYI, South-Transdanubian Regional Development Agency
Rezumat:

364. The relationship between internal and external audit
Autor: Professor PhD Atanasiu Pop, Univ Babes Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor
Rezumat: Analyzing the evolution process of internal audit, from its beginnings and so far, we can easily notice that internal audit function was born through detaching of some activities from external audit, the result being that there some situations when these two functions could be easily confused. The reality is that internal audit and external audit are two distinctive functions; net differenced, but which are also characterized through some complementary relationships. In this paper, we try to give our contribution at the clarification of the similarities and differences between these two functions, making a literature review that allowed us to identify some very interesting studies that permitted us to emphasize the main criterions that influenced the relationship between internal audit and external audit.

365. The relationship between internal and external audit
Autor: PhD Student Cristina Bota-Avram, Universitatea Babes Bolyai, Facultatea de Stiinte Economice si Gestiune a Afacer
Rezumat: Analyzing the evolution process of internal audit, from its beginnings and so far, we can easily notice that internal audit function was born through detaching of some activities from external audit, the result being that there some situations when these two functions could be easily confused. The reality is that internal audit and external audit are two distinctive functions; net differenced, but which are also characterized through some complementary relationships. In this paper, we try to give our contribution at the clarification of the similarities and differences between these two functions, making a literature review that allowed us to identify some very interesting studies that permitted us to emphasize the main criterions that influenced the relationship between internal audit and external audit.

366. The relationship between internal and external audit
Autor: PhD Student Florin Bota-Avram, Universitatea Babes Bolyai, Facultatea de Stiinte Economice si Gestiunea Afaceri
Rezumat: Analyzing the evolution process of internal audit, from its beginnings and so far, we can easily notice that internal audit function was born through detaching of some activities from external audit, the result being that there some situations when these two functions could be easily confused. The reality is that internal audit and external audit are two distinctive functions; net differenced, but which are also characterized through some complementary relationships. In this paper, we try to give our contribution at the clarification of the similarities and differences between these two functions, making a literature review that allowed us to identify some very interesting studies that permitted us to emphasize the main criterions that influenced the relationship between internal audit and external audit.

367. The relationship between internal and external audit
Autor: Professor PhD Atanasiu Pop, Universitatea Babes Bolyai, Facultatea de Stiinte Economice si Gestiunea Afaceri
Rezumat: Analyzing the evolution process of internal audit, from its beginnings and so far, we can easily notice that internal audit function was born through detaching of some activities from external audit, the result being that there some situations when these two functions could be easily confused. The reality is that internal audit and external audit are two distinctive functions; net differenced, but which are also characterized through some complementary relationships. In this paper, we try to give our contribution at the clarification of the similarities and differences between these two functions, making a literature review that allowed us to identify some very interesting studies that permitted us to emphasize the main criterions that influenced the relationship between internal audit and external audit.

368. THE RELATIONSHIP OF THE ACCOUNTING LAW WITH THE MODERN SOCIETY AND THE PRESENT-DAY KNOWLEDGE ECONOMY
Autor: Lecturer PhD Gheorghe Lepadatu, Christian University “ Dimitrie Cantemir” Bucharest
Rezumat: The relevance of the accounting information in the knowledge of the company’s patrimonial situation is not only a problem of economic theory, but also of accounting law. Beyond the norms regarding the meaning threshold and the axioms of the economic sciences there appear aspects of contractual nature. The most accurate, systematized and representative data can be obtained only from accounting. The managers and members of the Board will want to obtain by this means as much information as possible, sometimes exceeding the natural capacity of the bookkeeping. For such situations, the accounting law as border discipline will have a word to say.

369. THE RELATIONSHIP OF THE ACCOUNTING LAW WITH THE MODERN SOCIETY AND THE PRESENT-DAY KNOWLEDGE ECONOMY
Autor: PhD Lecturer Gheorghe Lepadatu, Christian University “ Dimitrie Cantemir” Bucharest
Rezumat:

370. THE RISK IN BANKING INSTITUTIONS
Autor: Ph.D. Student Sandu Traian Sulea, ASE Bucuresti
Rezumat:

371. The role of budgets in making investment projects
Autor: Lecturer PhD Ioan Hurjui, Curtea de Conturi a Romaniei - Camera de Conturi Suceava
Rezumat: During the activity, no matter how perfect the strategy of making an investment project, it is necessary to exert control on the foreseeing in order to identify the causes leading to errors, to set out responsibilities and to consider corrective measures. This systematic process of foreseeing future actions to contribute to the accomplishment of the objectives is normally called budgeting. The investment project is the concrete motivation of some current expenses in the hope of some future advantages. Its specific traits which distinguish it not only from current activities but also from other types of projects are: amplitude, finality and structure.

372. THE STANDARD – COST METHOD: THE BEST ANSWER FOR THE EFFECTIVE MANAGEMENT OF THE VALUE SIDE OF THE MANUFACTURING PROCESS AND RAISING ECONOMIC EFFICIE
Autor: Teaching Assistant PhD Student CLAUDIA NICOLETA BORSAN, "SPIRU HARET" CONSTANTA
Rezumat: The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it succeeds to recover the cost of the accomplished use values by marketing and its prosperity and rhythm of the development depend on the difference between the sums cashed from selling the products and the expenses incurred in obtaining and marketing them. Operative determination of the indicators regarding production costs as well as the permanent exercising of administration control per responsibility centers, by measuring the results of the activity carried out whiting such centers, are requirements that the piloting of the plant depends on in order to achieve economic efficiency.

373. THE USE OF INFORMATION TECHNOLOGY BY AUDITORS
Autor: Gabriel Cucui, University Valahia Targoviste
Rezumat:

374. Theoretical elements about the settlementof budgetary founds
Autor: Lecturer PhD Doina RADA, University Eftimie Murgu Resita
Rezumat: Budgetary founds destined to the costs with the salaries are based strenght on the salaried numbers established for their accomplishment and for the costs accomplished in the previous period, rectified with the planned evolution on the next period. The effective accounting of the salaries at townhalls supposes the knowledge constitutional elements, the base salary and legal increments which can be tuned. The most exactly salaries fund’s establishment represents a special importance because the financing sources are limited, and their use must be done with maximum efficiency.

375. THEORY AND PRACTICE OF THE FIXED ASSETS RECORD
Autor: Ph. D. Student Florentina Sas, Universitatea 1 Decembrie 1918, Alba Iulia
Rezumat: The moment of assets’ recognition, book-keeping values’ determination, the capital depreciation costs, that must be recognized relating to these, differences between them and the international standards.

376. THEORY AND PRACTICE OF THE FIXED ASSETS RECORD
Autor: Ph. D. Student Cristina Maria Gheorghian, Universitatea Valahia Targoviste
Rezumat: The moment of assets’ recognition, book-keeping values’ determination, the capital depreciation costs, that must be recognized relating to these, differences between them and the international standards.

377. THEORY AND PRACTICE OF THE FIXED ASSETS RECORD
Autor: PhD Student Gabi Georgiana Dragu, University Valahia Targoviste
Rezumat:

378. THEORY AND PRACTICE OF THE FIXED ASSETS RECORD
Autor: PhD Student Cristina Maria Gheorghian, University Valahia Targoviste
Rezumat:

379. TIPOLOGY OF TOURISTIC MOTIVATIONS FOR THE YOUNGS
Autor: lect.univ.drd. Claudia Moisa, Universitatea "1 Decembrie" 1918 Alba Iulia
Rezumat:

380. TOWARDS A LIFE LONG LEARNING AND A KNOWLEDGE SOCIETY
Autor: ec. George Korres, University
Rezumat:

381. Uncorrelations in the value stock exchange in Bucharest
Autor: Professor PhD. Teodor Hada, "1 Decembrie 1918" Alba Iulia"
Rezumat: In the following lines, we aim at studying the function of reflecting the economic and currency conjuncture at a certain point and from a certain perspective and uncorrelations in the value stock exchange in Bucharest.

382. VARIABLE AND FIXED COSTS IN COMPANY MANAGEMENT
Autor: Professor PhD Sorin Briciu, Universitatea "1 Decembrie 1918" Alba Iulia
Rezumat: The cost absorbs all the expenses of production for a company at a certain level of the activity. For eliminating the influence of the fixed costs’s absorbtion and for a better supervision of other causes of digressions, the managers can apply the method of rational imputation of the fixed costs. The managers should, in some cases, take into consideration the total costs and not the unit costs. Variable costs, fixed costs and unit costs should be taken into consideration at all times. When managers decide on the products to be manufactured, they have to know how the income and expenses vary along with the changes in the production volume. That is why they have to separate the fixed and the variable costs. The identification of a variable or fixed cost helps the manager to forecast the total costs and to take the decisions based on an existent situation.

383. VICES AND NOVICES
Autor: PhD student IRINA MADARAS,
Rezumat: The transition from one form of socio-economic organization to another is never calm, because the process of “creative destruction”, agreed upon by theorists or not, takes place and unsettles the steady states of things. Moving from industrialization to the next phase, be it called “information society”, “postmodernism”, “knowledge-based economy” or else, implies on the one hand maintaining what defines human nature, on the other changing aspects of human condition that are becoming inadequate to the new environment, opportunities and threats. The new environment, hopefully “saved” from the immanent menace of its own monetary arrangements, will nevertheless preserve the vices always present in human history, but also the human curiosity, which makes us permanent novices of new and expanding fields of knowledge gold.

384. WAYS OF PROFITS TRANSFER WITHIN MULTINATIONAL COMPANIES
Autor: Economist PhD Leonard Cezar Bandoi, University of Craiova
Rezumat:

385. WAYS OF PROFITS TRANSFER WITHIN MULTINATIONAL COMPANIES
Autor: Associate Professor PhD Anca Bandoi, University of Craiova
Rezumat:

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