Category Archives: 2017

FULL VOLUME

Section I: International Affairs

1. Botescu Ion – The External Trade of Romania: Evolution Trends – pg.2
2. Frecea Georgiana – Loredana Drivers to the Corporate Social Responsibility in Romania: The Banking Challenge – pg.8
3. Grădinaru Cătălin,Toma Sorin-George,Papuc Răzvan – Entrepreneurship in the World: The Analysis of the Global Entrepreneurship Index in the Period 2015-2017 – pg.14
4. Iancu Eugenia – The Future of Traditional Commerce – pg.19
5. Isola Wakeel Atanda, Mesagan Ekundayo Peter, Alimi Olorunfemi Yasiru  – Energy Crisis in Nigeria: Evidence from Lagos State – pg.23
6. Jitaru Loredana – The Importance of the European Union in International Trade – pg.29
7. Moraru Camelia, Popovici – Norina Imports vs Exports. Case Study: Romania  – pg.34
8. Musiał-Malago Monika – Shrinking Cities in Poland: Demographic Perspective  – pg.38
9. Popovici Norina, Moraru Camelia – Comparative Approach of Romania-Croatia in Terms of Touristic Services – pg.45
10. Rădulescu Corina Michaela, Pop Izabela Luiza – Promotion of Cultural Tourism Through Cooperation in the Cross-Border Area – pg.51
11. Toma Sorin-George, Grădinaru Cătălin – The World’s Largest Energy Companies in the Period 2016-2017  – pg.57

Section II: Regional Development, Integration and Globalization

1. Apostu Simona-Andreea  – Statistical and Econometric Analysis of the Correlations Between Migration and the Main MacroAggregates in EU – pg.62
2.  Babucea Ana-Gabriela, Răbonțu Cecilia-Irina – The Regional R&D Activity in Romania – A Perspective post-EU Accession – pg.66
3.  Botescu Ion – The European Union: Challenges and Perspectives – pg.73
4.  Catană Aida – Regional Development Through Investments in the Health Infrastructure in Romania, 2007-2013 Programming Period – pg.79
5. Duţă Alexandru – The “Europenity” Index. Statistical Survey on Five Target Groups – pg.84
6. Iordănoaia Florin – The Strategy for Development of the Railway Transport in the Dobrogea Region. The Passengers Transport – pg.89
7. Jugănaru Ion Dănuț, Aivaz Kamer Ainur, Jugănaru Mariana – Comparative Assessments of the Seasonality in “The Total Number of Overnight Stays” in Romania, Bulgaria and the European Union – pg.95
8. Manolache Stelian – The Global Economy and Religion: Contents, Specifications and Alienating Influences. Brief Considerations on the Phenomenon of Globalisation from an Orthodox Perspective – pg.101
9. Mihai Mihaela – Is Innovation the Premise of Social Progress ? – pg.105
10.  Mihai Mihaela – Education in Romania under Crisis – pg.111
11.  Păuna Carmen Beatrice  – The European Union Strategy for the Danube Region – Framework for Promoting Clusters  – pg.115
12.  Puia M. George, Potts Mark  – Regional Approaches to Global Uncertainty  – pg.120
13.  Stec Małgorzata, Grzebyk Mariola – Classification of EU Countries in Terms of the Level of Sustainable Development  – pg.126
14.  Toma Elena – The Role of Taxes in Financing of Public Expenditures and the Implications for Fiscal Policy in the Countries of the European Union – pg.132
15. Vălimăreanu Ileana, Năstase Marian – Agrotourism in Romania – Sustainable Development Method for the Rural Environment – pg.139
16.  Voiculeț Alina, Belu Nicoleta – The Contradiction Between the Environment Created by Man and the Natural Environment in the Context of Globalization -pg.144

Section III: Economic and Social Studies

1. Barbu Cristian – Marian – In Romania, the Buzzing Economy is Unable to Attenuate the Uproar Caused by Economic Backslides – pg.150
2. Bâra Adela, Oprea Simona Vasilica – Consumption Management Informatics Solution for Increasing Consumers’ Awareness towards Energy Efficiency – pg.156
3. Buzarna-Tihenea (Gălbează) Alina, Nădrag Lavinia – ESP Teaching for Tourism. An Experimental Study  – pg.162
4. Caraganciu Anatolie,  Tiuhtii Constanța – Economic Concentrations vs State of Competitive Space – pg.168
5. Chelariu Gabriel – The Social Economy Enterprises in Romania – pg.173
6. Corbea (Florea) Alexandra Maria Ioana, Bâra Adela, Uță Adina – Regional Cooperation on the Energy Markets – a Study of Romania’s Day-Ahead Market – pg.179
7. Cristescu Marian Pompiliu,  Stancu Ana-Maria Ramona – Business Intelligence Integrated Solutions – pg.185
8. Cristian Elena Raluca, Bărăgan Laura Georgeta, Mustea Șerban Răzvan – The Socio-Cultural Consequences of the Migrations Phenomen on the Romanian Emigrants – pg.190
9. Dumitrașcu Elena, Mărunțelu Carmen Liliana – The Use of the Superlatives in the written Tourist Discourse – pg.197
10. Grecu Mihaela  – Regional Unemployment Disparities in Romania –pg.203
11. Grecu Mihaela  – Unemployment Evolution in Romania – pg.208
12. Gutu Ioana, Manolescu Irina  – Trends in the Romanian Higher Education System – pg.213
13. Iancu Eugenia, Colomeischi Tudor – Macroeconomic Diagnosis and Prediction through Software – pg.222
14. Ionel Marian – Rural Tourism and Agro-tourism in Romania – pg.226
15. Ionel Marian – Travel Agencies in Romania – pg.232
16. Leonte Alina, Istratie-Macarov Alexandra-Lavinia, Vlad Loredana Gabriela  – English through the Filter of the Mother Tongue in Economics Students’ Formal Writing – pg.237
17. Man Mariana, Ciurea Maria – Considerations on the Common Agricultural Policy in Romanian Agriculture – pg.243
18. Mihalache Patricia,  Rotariu Ilie – Medical Services – A Significant Component of the Economic Activity- pg.249
19. Moise-Țiței Adina – Evaluation of Social Justice in Europe – pg.253
20. Morariu Alunica – Labour Productivity: Concept and Tendencies – pg.258
21. Morariu Alunica – The Phenomenon of not Declaring Paid Activities to the Public Authorities – pg.263
22. Nădrag Lavinia, Buzarna-Tihenea (Gălbează) Alina – ESP Teaching and Needs Analysis. Case Study      – pg.268
23. Nica Maria – Honey Market in Romania – pg.274
24. Nicoară (Ana) Florentina Denisa – The Efficiency of Ambulatory Medical Services. Case Study – The Integrated Ambulatory Units of the Psychiatric Hospital “Dr. Gheorghe Preda” Sibiu pg.281
25. Papathanassis Alexis – Over-Tourism and Anti-Tourist Sentiment: An Exploratory Analysis and Discussion – pg.288
26. Pîrvu (Mazilescu) Ionica-Diana, Goldbach Felix-Constantin – Cultural Infrastructure in Arges County – pg.294
27. Platon Nicolae  – Ensuring and Maintaining the Quality Standards in the Tourism Enterprises’ Activity – pg.300
28. Platon Nicolae – Tourism Multiplicator Effect for the National Economy of the Country – pg.306
29. Popa Florina – Elements on the Efficiency and Effectiveness of the Public Sector – pg.313
30. Stanciu Anca Cristina, Condrea Elena, Constandache Mihaela – Quality and Social Responsibility – pg.320
31. Stancu Ana-Maria Ramona, Cristescu Marian Pompiliu, Stoica Liviu Constantin – Attainment of K-Means Algorithm using Hellinger Distance – pg.324
32. Tincescu Ana-Maria – General Points of the Public Administration in Romania – pg.330
33. Todea Nicolae, Vitan Daniela – Analysis of the Teaching Staff  in the Pre – University Education System – pg.333
34. Trandafirescu Bogdan Cristian – The Nature of the General Theory of Law – pg.338
35. Țâra Sergiu – Will Romania Overcome Underdevelopment? –  342
36. Voica Orlando Marian – Differentiators of Organizational Dynamism – pg.348

 

Section IV: Marketing – Management

1. Aivaz Kamer Ainur, Jugănaru Mariana,Jugănaru Ion Dănuț – The Seasonality in the Number of Overnight Stays by Residents in Romania and Bulgaria and Its Ranking in Connection to the EU Average Level – pg.355
2. Ananchenkova Polina – Travels as Life Style in View of Russian Travel-Bloggers – pg.361
3. Băeșu Camelia – Cyclicity – Unavoidable Process in the Economic Evolution – pg.366
4. Băltescu Codruța Adina – The Travel Agency Website – Factor for Business Success – pg.371
5. Bărăgan Laura Georgeta, Cristian Elena Raluca, Mustea Șerban Răzvan – The Services Identity and Their Management in the Actual Economic Context – pg.376
6. Ciobănică Mihaela – Lavinia Strategic Planning Method Used in Enterprise Management – pg.380
7. Dăneci-Pătrău Daniel – Study on the Decision-Making Process in Selecting Rail Infrastructure Managers – pg.387
8. Dinu Gabriel, Dinu Loredana – The Attitude of Service Consumers Regarding Tourist Advertising in Mountain Banat – pg.393
9. Dinu Loredana, Dinu Gabriel – Tourism Promotion – Primary Element in Mountain Banat – pg.398
10. Dragomir Cristina, Utureanu Simona, Manole Ionuț-Constantin – Computer Science Within the Academic Curriculum Used in Maritime Training – pg.402
11. Ilie Margareta – Calculus of the Resources Cumulative Task Using Different Technics and Software – pg.407
12. Ilie Margareta, Ilie Constantin, Jeflea Victor Florin – Levelling a Simple Manufacturing Process Using Microsoft Project and Oracle Primavera – pg.413
13. Micu Angela -Eliza, Necula Ramona Valentina – Pursuing Happiness in the Workplace, Purpose and Challenge for Human Resources Management – pg.419
14. Miloş Marius Cristian, Miloş Laura Raisa- Working Capital Management and Firm Profitability. Empirical Evidence for the Romanian Industry – pg.425
15. Muhcină Silvia – The Public Urban Transport and The Tourism Marketing – pg.430
16. Munteanu Valentina, Păun Oana Ileana – The Influence of Organizational Culture on Company Performance – pg.435
17. Nancu Dorinela – Is There a Positive Correlation between Promoting Communication at all Hierarchical Levels within the Organization and Organizational Performance ? – pg.440
18. Nicolau Cristina, Alsati Karam, Herțanu Andreea – Using Business Etiquette Nowadays. Qualitative Research on Business Phoning, Emailing and Meetings – pg.444
19. Popescul Lorena Florentina – The Impact of Life Coaching Sessions on the Behavior of Future Romanian Entrepreneurs – Pilot Study – pg.449
20. Popescul Lorena Florentina, Jitaru Loredana – Research Framework used in Management and International Affairs Fields – pg.455
21. Sasu Constantin, Androniciuc Andra – How Do Romanian Politicians Communicate Online? An Emphasis on Facebook – pg.461
22. Șerban Comănescu Adrian – Effects of Economic and Social Implications of Tourism on Economic Flows – pg.467
23. Șerban Comănescu Adrian – SWOT Analysis of the Romanian Tourism Market Component of the Marketing Plan – pg.472
24. Sorescu Florin – Particularities of Planning, Organizing and Managing Port Marketing – pg.477
25. Utureanu Simona, Dragomir Cristina, Manole Ionuț-Constantin – Information as Object of Computer Science  in Maritime Transport – pg.483
26. Vanghele Cristian – Management of Internal and External Factors of Decisive Policies in Agriculture in Macroeconomic Crisis Conditions – pg.489

Section V: Finance and Accounting

1. Aevoae George Marian – Premises and Limitations in Defining and Measuring Synergy from M&As – pg.493Aevoae George Marian – Premises and Limitations in Defining and Measuring Synergy from M&As – pg.493
2. Apostu Simona-Andreea – Factor Analysis of Credit Risk in Romania – pg. 499
3. Boștină Florin – A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania – pg.505
4. Carataș Maria Alina,Spătariu Elena Cerasela Gheorghiu Gabriela – Internal Audit Role in Cybersecurity – pg.510
5. Carataș Maria Alina,Spătariu Elena Cerasela Gheorghiu Gabriela – Cybercurrencies – pg. 514
6. Cărăușu Dumitru-Nicușor – Financial Contagion in the Recent Financial Crisis: Evidence from the Romanian Capital Market – pg.519
7. Ciocan Claudia Cătălina – Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective – pg.525
8. Comăniciu Carmen – The Fiscal Councils – Independent Fiscal Institutions for Ensuring Fiscal Discipline – pg.531
9. Criste Adina, Lupu Iulia – Communication Tool in Central Banking. Increasing Its Role for the New Reality – pg.537
10. Criveanu Maria Magdalena, Cârstina Silviu – The Correlation between the Efficiency of Using the Assets and the Capitals and the Risks in what the Romanian Energy Industry is Concerned – pg.542
11. Cuceu Ionuţ-Constantin, Văidean Viorela-Ligia, Maşca Simona-Gabriela – Some Insights of Value-Added Tax Gap – pg.547
12. Dănilă Alexandra, Horga Maria Gabriela – Direct Taxation of Certain Activities in Romania: Specific Tax – pg.553
13. Dănuleţiu Dan-Constantin, Dănuleţiu Adina-Elena – Some Differences in the Budgetary Situation of the Local Authorities from Romania’s “Centru” Region of Development – pg.558
14. Ignat (Neacșu) Ioana – Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing – pg. 565
15. Imbrescu Carmen Mihaela, Peța Crina – Internal Audit: “A Necessary Evil” or A Creator of Added Value ? – pg.571
16. Jitoreanu Doina, Chirilă Viorica – The Statistical Analysis of the Relationship Between Poverty and Public Expenses in the European Union Countries – pg.576
17. Mesagan Peter Ekundayo, Amadi Nkem Agatha – The Efficiency Market Theory: A Case of Commercial Banks Stocks in Nigeria – pg.583
18. Mortură Laura-Alexandra – Analysis of the Amendments to the Independent Auditor’s Report Starting with the Auditing of the Financial Statements as at 31.12.2016 – pg.588
19. Munteanu Irena, Bacula Mariana – The Time Value of Money in Financial Management – pg.593
20. Nicolae Traian Cristin – New Trends in Leasing Accounting – pg.598
21. Oprișan Oana, Țileagă Cosmin, Nicodim Liliana – Comparative Analysis of the Social Assistance System in Romania vs. Hungary – pg.604
22. Oprișan Oana, Țileagă Cosmin, Nicodim Liliana – European Fiscal Policy and Taxation System in Italy – pg.609
23. Pepi Mitică – Designing a Complete Model for Evaluating Companies in “The Modern Economy” and Refining Financial-Accounting Information – pg.613
24. Pop Izabela Luiza, Hordău Anne Marie –  Financial Investments in Romania. A Comparative Analysis between Open-end Mutual Funds and Bank Deposits – pg.620
25. Răscolean Ilie, Rakoș Ileana – Sorina – Cost-Volume-Profit Analysis – An Instrument of Managerial Control of the Economic Entities in the Extractive Industry – pg.627
26. Răscolean Ilie, Rakoș Ileana – Sorina – Budgetary Consolidation – Expression of Fiscal-Budgetary Policy – pg.633
27. Sanusi Kazeem Abimbola – Threshold Analysis of Fiscal Deficits with Respect to Monetary Growth: Evidence from Nigeria – pg.639
28. Sava Raluca – Accounting Changes on Green Certificates in Romania – pg.644
29. State Violeta, Tănase Loredana Cristina, Voinea Cristina Maria – The Perception of the Internal Managerial Control System – the Case of the Romanian Public Entities – pg.649
30. Teodorescu Mihaela,  Istudor Ileana Iulia – Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange – pg.655
31. Terinte Paula-Andreea, Cărăușu Dumitru-Nicușor – Vulnerabilities and Risks in Romanian Public Financial Accounting – pg.662
32. Toma Maria – Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory – pg.667
33. Toma Maria – Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory – pg.671
34. Trandafir Adina – Affecting the Sustainability of Public Finances by the Social Measures Adopted in Romania Between 2006 and 2017 – pg.676
35. Trandafirescu Bogdan Cristian – Taxation of Undeclared Assets – pg. 683
36. Tudor Liviu-Alexandru – The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context – pg.687
37. Vârteiu Daniel Petru, Mortură Laura Alexandra, Dreghiciu Andreea Elena  – Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit – pg.691
38. Vârteiu Daniel Petru, Vilijencova Nicoleta – Accounting for Activity Units witch Perform Agricultural Sector – pg.697
39. Vlad Costică – The Concept of Efficient Capital Market – pg.703

FULL VOLUME

Section I: International Affairs

1. Amarița Adrian – Euro – Single Currency of the European Union – pg.2
2. Amarița Adrian – The Effects of Great Britain’s Exit from the European Union – pg.9
3. Botescu Ion – Protectionism in the Current International Context – pg.14
4. Calafus Sorin – Rules for the Enforcement of the Exception of Non-Performance in Civil Proceedings – pg.20
5. Calafus Sorin – Exercising the Exception of Contract Non-Performance in the Extrajudicial Area – pg.26
6. Dan Roxana Loredana, Avram Alexandru – Crisis Implications over Corporate Governance and Financial Performance – pg.30
7. Dobre I. Claudia, Răsăuţeanu Costin I. – Greed and Global Financial Crisis: Reflections on the Repeal of Glass-Steagall Act – pg.35
8. Grădinaru Cătălin, Toma Sorin-George – The Relationship between Doing Business and Economic Freedom around the World in the Period 2014-2016 – pg.41
9. Jitaru Loredana, Popescul Lorena Florentina – China’s Rise and Its Implications for the Global Economy – pg.46
10. Kicsi Rozalia, Ailenei Lucia – Kinetic Corporation: an Ethos for the New Realities in Business Environment – pg.51
11. Munteanu Bogdan – European Sovereign Bond-Backed Securities – a proposal to mitigate risks arisen from the lack of an Euro Area Common Fiscal Polic – pg.57
12. Ploae Catalin, Năstase Marian, Vălimăreanu Ileana – The Internationalization of Higher Education, as Keystone for Development in Eastern Europe. A Case Study on Bucharest University of Economic Studies in Romania – pg.63
13. Toma Sorin-George, Grădinaru Cătălin – The World’s Most Innovative Companies in the Period 2015-2016 – pg.69
14. Voicu-Dorobanțu Roxana, Ploae Catalin – EU Contribution to Strengthening Regional Development and Cooperation in the Black Sea Basin – pg.74

Section II: Regional Development, Integration and Globalization

1. Caprita Diana Elena – Constructive Solutions for Achieving Sustainable Development Objectives – pg.80
2. Criveanu Maria Magdalena – The Quality of Life in Romania Viewed from the Perspective of the Sustainable – pg.87
3. Kavtaradze Medea, Bejanidze Natia – Prospects of Development of the Transit Function of Georgia under the Conditions of Globalization – pg.93
4. Miţac Mirela Claudia – The Importance of European Capital Markets Union for the Romanian Companies – pg.99
5. Năstase Luiza Loredana – The United States of America and Mexico-NAFTA or Trump? – pg.105
6. Năstase Luiza Loredana – Developed Countries: Current Situation and Where are They Going? – pg.109
7. Popovici Norina, Moraru Camelia – Coastal Tourism and its Impact on the Development of the Region – pg.113
8. Voiculeț Alina – Effects of the Global Population Growth – pg.118

Section III: Economic and Social Studies

1. Anastase (Badulescu) Ileana, Grigorut Cornel – Public Policies on Unemployment – pg.124
2. Buta Galina, Russu-Deleu Raisa – Congenital Anomalies in the Pediatric Population of the Republic of Moldova: A Retrospective and Descriptive Study – pg.127
3. Buzarna-Tihenea (Gălbează) Alina, Nădrag Lavinia – Developing Teamwork and Reading Skills in the ESP Classroom. Case Study – pg.134
4. Carataș Maria, Spătariu Elena Cerasela, Gheorghiu Gabriela – Cyber Attacks and Combat Behavior – pg.141
5. Colomeischi Tudor, Iancu Eugenia – Unit Value of Net Asset to Mandatory Privately Managed Pension Funds in Romania During May 2008 – December 2015 – pg.145
6. Cristian Elena Raluca, Bărăgan Laura Georgeta, Mustea Șerban Răzvan – The Criteria Underlying the Romanians Emigration Intent – pg.150
7. Darabă Gabriel, Sandu Christiana Brigitte,Jaba Elisabeta – Estimation of Unemployment Duration in Botoşani County Using Survival Analysis – pg.155
8. Daraban Marius Costin – Management Accounting as a Knowledge based Organization Value Driver for the 21st Century Business – pg.162
9. Daraban Marius Costin – Economic Value Added – a General Concept Review – pg.168
10. Dumitrascu Elena, Marunţelu Liliana – Advertising Radio Discourse – Lexical Analysis – pg.174
11. Manole Ionuţ Constantin, Dragomir Cristina, Utureanu Simona-Luize – Computer Graphics Design and the Means of Education in Maritime Safety – pg.178
12. Nădrag Lavinia, Buzarna-Tihenea (Gălbează) Alina – Teaching ESP through the Internet. Case Study – pg.183
13. Nicoara (Ana) Florentina Denisa – Efficiency of Hospital Expenses, Projects Funded through Partnership with an NGO, Case Study – pg.189
14. Olaniyi Evans, Olukemi Lawanson – A Multi-Sectoral Study of Financial Inclusion and Economic Output in Nigeria – pg.195
15. Oprișan Oana, Tileagă Cosmin – Aspects of Population Savings and Quality of Life in Romania – pg.205
16. Papathanassis Alexis – R-Tourism: Introducing the Potential Impact of Robotics and Service Automation in Tourism – pg.211
17. Pârgaru Ion, Alecu Iulia, Calin Emanoil Ioan – Education as a Factor in Globalization through Academic Mobility – pg.217
18. Podașcă Raluca – Methods and Techniques Used for Statistical Investigation – pg.221
19. Podașcă Raluca – Theoretical Approaches Concerning Statistical Survey – pg.226
20. Prada Elena Maria – Migration and its Determinants: an Europe 2020 Perspective – pg.231
21. Prada Elena Maria – Public Perceptions of Immigration in European Union: A Survey Analysis of Eurobarometer 83.3 and 85.2 – pg.237
22. Sfichi Elena Daniela, Bratiloveanu Alina – Correlations Between Labor Employment and Economic Growth – pg.242
23. Spătărelu Ionuț, Petec (Călinescu) Daniela – The Use of Accounting Information as a Means of Fraud – pg.248
24. Țâra Sergiu – Middle Class in Romania: Fiction or Reality? – pg.253
25. Utureanu Simona-Luize, Dragomir Cristina, Manole Ionuţ Constantin – Safety Management and the Modern Teaching Environment – pg.259

Section IV: Marketing – Management

1. Aivaz Kamer Ainur, Jugănaru Mariana, Jugănaru Ion Dănuț – Analyzing Seasonality and Forecasting the Number of Tourists’ Overnight Stays in Constanta Municipality – pg.265
2. Androniciuc Andra, Ichim Daniela – Social Networks and Social Revolution. Evidence from Romania – pg.271
3. Cioban Gabriela-Liliana – Tourists’ Perception of Tourism Activities Offered in Suceava County – pg.277
4. Dăneci Pătrău Daniel, Jenaru Andreea – Research on the Decision-Making Process for the Selection of Managers in Branch “CREIR CF” Constanta – pg.283
5. Furduescu Bogdan-Alexandru – Staff Mοtіvatіοn: Funсtіοns, Prіnсіplеs and Sοurсеs – pg.289
6. Horga Maria-Gabriela, Nancu Dorinela – The Leadership’s Role in Motivating Employees – pg.296
7. Iancu Eugenia – Website – Tool of Marketing Strategy? – pg.302
8. Jugănaru Mariana, Jugănaru Ion Dănuț, Aivaz Kamer Ainur – Analyzing the Concentration of Overnight Stays in Constanta City, over the Period 2010-2016 – pg.307
9. Mateescu Mihaela, Muscalu Sabin, Bozga Raluca – Influence of TQM Practices and Service Innovation Types on Performances of the IT Romanian Companies – pg.313
10. Mateescu Mihaela, Muscalu Sabin, Bozga Raluca – Decision Conceptual Model for Innovation Ways using the Competitive Intelligence System – pg.319
11. Mohammad Jaradat, Al-Rabie Mashhour – Strategic Leadership – pg.325
12. Muchina Silvia, Popovici Veronica – Few Marketing Tools to Communicate and Promote the Vaccination’s Campaigns – pg.330
13. Nancu Dorinela, Popovici Veronica, Horga Maria Gabriela – Assessing Communication within Local Organizations – pg.336
14. Neacșu Nicoleta Andreea, Madar Anca – The Importance of Promoting a Rural Touristic Destination: The Case of Racoş Village – pg.340
15. Nicodim Liliana, Croitoru Gabriel, Duică Mircea – The Strategic Behavior of Companies in Romanian Competitive Environment – pg.345
16. Nicodim Liliana, Niţu Claudiu Valentin, Croitoru Gabriel – Big Data – A Revolutionary “Space” that Changes the Way Business is Done – pg.351
17. Oprișan Oana,Tileagă Cosmin, Niţu Claudiu Valentin – Artificial Intelligence – A New Field of Computer Science Which Any Business Should Consider – pg.356
18. Păiușan Luminița, Boiță Marius, Pribeanu Gheorghe – The Impact of Marketing in the Touristic Entities – pg.361
19. Păiușan Luminița, Boiță Marius, Ajtay Eduard – The Impact of Transfer Pricing on Tourism Entities – pg.367
20. Petac Eugen – A MPLS Simulation for Use in Design Networking for Multi Site Businesses – pg.373
21. Serban Comănescu Adrian – Tourism- Sector of Interest in Marketing Vision – pg.379
22. Serban Comănescu Adrian – The Impact of Tourism on the Global Economic System – pg.384
23. Stanciu Anca Cristina, Condrea Elena, Zamfir Cristina – Quality Management in E-commerce – pg.388
24. Tomescu Ioan-Adrian, Tincescu Ana-Maria – Motivation of the Personal – pg.392

Section V: Finance and Accounting

1. Avram Costin Daniel – Some Considerations on the Role of Financial Communication Within Corporate Governance – pg.398
2. Avram Costin Daniel, Avram Marioara, Dragomir Isabela – Annual Financial Statements as a Financial Communication Support – pg.403
3. Băcanu Mihaela-Nicoleta – The Relation between Accounting Result and Tax Result in the Case of the Profit Tax – pg.407
4. Belascu Lucian – A Comparative Analysis in the Field of the Economic Exposure to Currency Risk – pg.413
5. Bobitan Nicolae, Dumitrescu Diana – The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them? – pg.419
6. Bobitan Roxana-Ioana, Stefea Petru – Integrated Reporting for a Good Corporate Governance – pg.424
7. Caprian Cristina – The Economic Importance and Characteristics of Cost Calculation in the Clothing Industry in Romania – pg.429
8. Carataș Maria, Spătariu Elena Cerasela, Drăgoi Mihaela Cristina – Culture and Accounting Practices – pg.435
9. Chelariu Gabriel, Aevoae George Marian – A Qualitative Research of Mergers in Non-profit Sector – pg.439
10. Cioca Ionela Cornelia – Fiscal and Accounting Aspects Regarding the Tax Specific on Certain Activities – pg.445
11. Ciocan Claudia-Cătălina – True and Fair View: Incentive or Inhibitor for Creative Accounting? – pg.451
12. Constantin Sergiu-Bogdan – The Right for Deducting VAT – pg.456
13. Cosma Emil – Web Controls for Financial Calculations in Visual Studio 2015 – pg.462
14. Domnișoru Sorin, Dragomir Isabela, Dan Roxana Loredana – Reflections on Corporate Governance – pg.468
15. Dreghiciu Andreea Elena – Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice – pg.474
16. Durac Constantin – Evolution of the Unitary Value of Net Assets to Pension Funds in Pillar III – pg.480
17. Filip Paulina – Development of individual entrepreneurship in Poland under crisis conditions – pg.484
18. Guinea Flavius-Andrei – Critical Aspects regarding the Implementation of Managerial Accounting Systems – pg.491
19. Guni Claudia – Accounting in Historical Costs – Since When and Until When? – pg.497
20. Iuga Iulia – GDP Correlation Analysis – HICP Inflation Rate in Romania, Hungary and Bulgaria – pg.503
21. Lazăr Cristiana Daniela, Marin Andreea Mihaela, Pereș Ion – Classification after Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement – pg.509
22. Lazăr Cristiana Daniela, Marin Andreea Mihaela, Pereș Ion – The Work Sample Verification and the Calculation of the Statistical, Mathematical and Economical Probability for the Risks of the Direct Procurement – pg.514
23. Lazăr Sebastian – Tax Collection Costs in Romania – pg.518
24. Leica Sorela Corina, Radu Riana Iren, Mihai Iuliana Oana – Sustainability of the Public Acquisitions System in Romania in the Process of Transition to a Green Economy – pg.524
25. Mohammad Jaradat, Mazilescu Ionica-Diana – Financing of Cultural Institutionsin the Arges County – pg.530
26. Moraru Camelia, Popovici Norina – Credit Policy within BRD Bank – pg.535
27. Mortură Laura-Alexandra – Amendments to the Audit Report for the Review of International Standards on Auditing – pg.539
28. Mortură Laura-Alexandra – Considerations Concerning the Application of Target Costing Method in the Industry of Dairy Products – pg.545
29. Munteanu Ionela, Mirea Mărioara – Efficiency in Corporate Governance – the Sustainability and Accountability Nexus – pg.551
30. Nancu Dumitru – The Role of Financial Instruments and Their Impact on the SME Sector – pg.556
31. Nancu Dumitru, Mitea Neluta – The Access of SMEs from Romania to Financing through Financial Instruments. Impact and Results – pg.562
32. Oncioiu Ionica, Stanciu Alina – The Impact of Management Accounting Innovations on Millennials Business – pg.568
33. Oprea Raluca Ioana – A Split in The Middle East Financial System – pg.573
34. Pleșcău Ioana – Monetary Policy and Inflation: Is there a Neo- Fisher Effect? Evidence from Inflation Targeting Countries in Central and Eastern Europe – pg.578
35. Popa Florina – Aspects on the Role of Public Finances in Achieving Governmental Objectives – pg.584
36. Sahlian Daniela Nicoleta – Measuring the Performance of Insurance Entities – pg.590
37. Sintea (Anghel) Lucica – Negative Effects of Bureaucracy in Accounting – pg.596
38. Vitan Daniela – The SWOT Analysis of Pre-university Education – pg.601
39. Munteanu Bogdan Provisions and Enhancements Brought by Basel II Agreement – pg.606
40. Munteanu Bogdan Speaking of Securitization of Financial Assets – pg.611