Category Archives: 2016

FULL VOLUME

Section I: International Affairs and European Integration

1. Bâcă Eleonora, Popescu Alina – Beyond Economic and Political Borders- Identities in American Homelands – pg.2
2. Căzănel Maria – The Exception of Non-performance and its Role in Debt Assignments – pg.6
3. Căzănel Maria – The Effects of Debt Assignments – pg.10
4. Dobre I. Claudia, Rasauteanu I. Costin – Global Economic Crisis and Government Intervention – pg.14
5. Enea Constanta – Modern Management and its Importance in Achieving Success in Business. Concrete Examples – pg.20
6. Enea Constanta – Business Structures Considered „Success” in Business Contemporary – pg.26
7. Ionescu Gr. Ion – Brief Analysis on the Share of Romania Related to International Trade in Services during 2001 – 2010 – pg.31
8. Jitaru Loredana, Pralea Spiridon – EU-China Trade Partnership: Strategic Importance of Central and Eastern European Members – pg.37
9. Munteanu Bogdan – Shadow Banking – Developments in Times of Financial Crisis – pg.42
10. Popovici Norina, Moraru Camelia – Quality of Life in Europe – pg.49
11. Schipor Constantin – A New Perspective of the Welfare State in the European Context – pg.55
12. Toma Sorin-George, Marinescu Paul, Constantin Ionut – How the Ten Largest Corporations of the World Evolved In the Period 2014-2015 – pg.61

Section II: Regional Development, Integration and Globalization

1. Boghean Florin, Boghean Carmen – Tax Havens – The „Black Hole” of the International Finance – pg.68
2. Botescu Ion – Particularities Regarding the Evolution and Role of Foreign Direct Investments in Romania’s Economy – pg.74
3. Botescu Ion – Foreign Debt: Causes and Measures Taken – pg.82
4. Duduiala Popescu Lorena – Chinа – thе Cоuntry Whо Bеаt thе Cарitаlism – pg.90
5. Duduiala Popescu Lorena – Cоmреtitivеnеss оf thе Mаin Cоuntriеs by thе Wоrld – pg.95
6. Florea Ianc Maria Mirabela, Ciurlău Loredana – Advantages and Disadvantages Romania’s Transition to the Euro – pg.99
7. Frecea Georgiana-Loredana – Globalizing the Romanian Economy: A Financial View – pg.104
8. Iordanoaia Florin – The Role of Logistics in the Implementation of the Intermodal Transport Strategy in Romania. Strategies for the Road Infrastructure in Dobrogea Region – pg.110
9. Marin Florian – Analysis of Budgetary Decommitment Risk for the Programming Period 2007-2013 – pg.116
10. Pop Viorel – Economy and Clinate Change. The Paris Conference – December 2015 – pg.123
11. Explanatory editorial note
12. Schipor Constantin – A New Way for Europe through the Damage Control – pg.133
13. Staiculescu Ana Rodica, Molcutescu Anamaria Lucretia – Asymmetric Influences of the EU Macro-regional Development Policies on the EU Eastern Neighbourhood Policies – pg.137
14. Stanciu Anca Cristina, Dinu Ramona Nicoleta, Popovici Norina – Tourism-Environment Impact Relationship on the Romanian Black Sea Coast – pg.143
15. Vancea Paula Diane, Badea Gabriela, Ionițiu Ionela – Maritime Spatial Planning – Opportunities and Limits – pg.148

Section III: Economic and Social Studies

1. Alexandru Marian – Not to Indict and non Arraignment Solutions, Adopted by the Prosecutor – pg.154
2. Alexandru Marian – Complaints against Measures and Acts of Criminal Prosecution – pg.159
3. Bâldan Florentina Cristina, Ungureanu Emilia – Main Results in Romanian Antitrust Domain, Period 2010-2014 – pg.163
4. Birsan Alexandru, Shuleski Darko, Cristea Crina Veronica – Practical Approach of the PEST Analysis from the Perspective of the Territorial Intelligence – pg.169
5. Burlacu Malina Ionela – The Population’ Income, Expenses and Savings as Descriptive Aspects of the Standard of Living – pg.175
6. Bușan Gabriela, Ecobici Nicolae – Aspects of Poverty and Social Exclusion in the Romania’s Development Regions – pg.181
7. Buta Galina, Nadrag Lavinia – Strategies for Preventing the Stress of Employees Working in the Primary Health Care System – pg.187
8. Buzarna-Tihenea (Galbeaza) Alina, Nadrag Lavinia – The Challenges of Technical Translation: Case Study – pg.192
9. Diaconu Mihaela – Determinants of Financing Decisions in Innovative Firms: A Review on Theoretical Backgrounds and Empirical Evidence – pg.198
10. Dumitrascu Elena, Maruntelu Carmen Liliana – Discourse Analysis of the Multi-Voiced Tourist Guide. Discursive Particularities of Guided Tours – pg.204
11. Florea Ilie Constantin – Romanian Media Industry – A Look Back at Responses to Crises and Disruptive Changes – pg.209
12. Gheorghiu Gabriela, Spatariu Elena Cerasela – Competition Policy and its Implementation in Romania – pg.215
13. Ionel Marian – Tourist Services in Romania – pg.219
14. Istratie-Macarov Alexandra-Lavinia, Leonte Alina – The Play of Familiarity and Predictability in English Business Idioms – pg.223
15. Katsios Stavros – Making Promises Good: The Anti-Money Laundering Regime as a Multi-Purpose Tool for Governance – pg.227
16. Leonte Alina, Istratie-Macarov Alexandra-Lavinia – Taking the Bull by the Horns with English Business Idioms – pg.233
17. Lipară Daniel – Modern Paradigm in Macroeconomic Monetary Theories – pg.239
18. Moise-Țiței Adina – Higher Education and the Labour Market – pg.243
19. Papathanassis Alexis – Combating Tourism-related Corruption: Effective Countermeasures Derived from Analysing Tourists’ Perceptions and Experiences – pg.248
20. Pauna Carmen Beatrice – Innovative Approach for the Agriculture Development. Case Study of South-East Europe – pg.256
21. Pentescu Alma – Millennials, Peer-to-Peer Accommodation and the Hotel Industry – pg.262
22. Raftu Gheorghe – Dentist-Patient Relationship – pg.268
23. Rus Mihaela, Sandu Mihaela Luminița – The Influence of Leadership in Oganizations – pg.273
24. Staiculescu Ana Rodica, Neagu Carmen Mariana – The Social Impact of Economic Downturn, Quantitative Media Analysis on Theft Offenses Committed by Women – pg.278
25. Ungureanu Emilia, Bâldan Florentina Cristina – Essentialities of Energy Market Liberalisation in Romania – pg.284

Section IV: Marketing – Management

1. Antohi Ionuț, Moraru Andreea – Daniela – The High Performance Work Practices and Labour Productivity in Romanian Companies – pg.291
2. Balasescu Marius – Analysis of the Retail Market in Brasov – pg.297
3. Boșcor Dana, Băltescu Codruța Adina – The Assessment of Restaurants’ Authenticity from the Perspective of Young Population – pg.302
4. Budac Camelia – Theoretical Approaches on Successful Email Marketing Campaigns – pg.306
5. Daneci-Patrau Daniel – New Employees’ Integration and Orientation Management in Hotel Companies – pg.312
6. Dinu Gabriel, Dinu Loredana – The Influence of Emag Image Brand Among Resita’s Online Consumers – pg.318
7. Dragomir Cristina, Simona Utureanu – Drills and Training on board Ship in Maritime Transport – pg.323
8. Iordanoaia Florin – The Strategy of Integration for the Navigation Specialization Students on Maritime Market – pg.329
9. Leon Ramona – Diana, Tone Raluca Anne-Marie – The Managerial Culture. A Literature Review – pg.335
10. Micu Angela-Eliza, Geru Marius – Social Media Impact on Human Resources Management Strategies – pg.340
11. Muhcina Silvia, Popovici Veronica – Few Aspects Regarding the Promotional Tools Used in the Marketing Activity of Publishing Houses – pg.345
12. Munteanu Valentina – Conflict Management – pg.350
13. Neacsu Nicoleta Andreea, Balasescu Simona – Policies and Stategies Quality Courier Services Market. Case Study DHL – pg.355
14. Nicodim Liliana, Croitoru Gabriel, Duica Mircea – Entrepreneurial Coordinator Management of Individual Career Planning of the Organizations in Romania – pg.361
15. Nicodim Liliana, Nițu Claudiu Valentin, Croitoru Gabriel – Quantitative Investigation on the Influence of Social Customer Relationship Management on the Profitability of Companies – pg.367
16. Nicolau Cristina, Foris Tiberiu – Training Future Entrepreneurs Using European Funds. A Descriptive Research on Start-Up Romania Programs – pg.372
17. Oprișan Oana, Bucăţa George, Tileagă Cosmin – The Role and Importance of the Manager in the Management Process – pg.378
18. Oprișan Oana, Bucăţa George, Tileagă Cosmin – Considerations Concerning the Redesign of the Management System at the Level of the Organization – Quality Perspective – pg.383
19. Raftu Gheorghe – Dental Practice Management – pg.388
20. Stanciu Anca Cristina, Condrea Elena, Zamfir Cristina – Importance of Communication in Quality Management – pg.393
21. Utureanu Simona, Dragomir Cristina – Managerial Ship Procedures in Case of Oil Pollution in Maritime Transport – pg.397
22. Vanghele Cristian – Causality Macroeconomic Crisis-Management – pg.402

Section V: Finance – Accounting

1. Anton Sorin Gabriel – Cash Holdings and Firm Value: A Study of Listed Firms in Romania – pg.409
2. Belascu Lucian, Budac Camelia – Considerations on the Impact of the Global Financial Crisis on Economies from Eastern Europe – pg.415
3. Bilan Irina, Roman Angela – Macroeconomic Environment and Banking Sector Soundness in CEE Countries – pg.421
4. Bîrcă Aliona – The Impact of Management Control on Sustainability Reports – pg.427
5. Boghean Florin – Outlook on the Costs Reduction Decision, the Component of an Effective Corporate Governance – pg.434
6. Cenar Iuliana – Considerations Regarding Students’ Social Protection – pg.439
7. Chirculescu Maria Felicia – Aspects Regarding Policy and the Financing Mechanism of the Consolidates General Deficitary Budget – pg.445
8. Cuceu Ionuţ-Constantin – The Distributional Effects of Value Added Tax – pg.450
9. Cucşa (Stratulat) Angelica – Risk Modeling Approaches in Terms of Volatility Banking Transactions – pg.455
10. Danuletiu Dan-Constantin, Danuletiu Adina-Elena – Analysis of the Local Budget’s Expenditures Structure at Different Types of Administrative Units in Romania – pg.461
11. Dobrotă Gabriela – Budgetary Deficit and Its Effects on Public Debt – pg.467
12. Dobrotă Gabriela – The Influences of the Exchange Rate on the Performance of Romanian Trade – pg.471
13. Dreghiciu Andreea Elena – Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value – pg.476
14. Dreghiciu Andreea Elena – Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination – pg.481
15. Ecobici Mihaela Loredana – Indicators Used in the Dynamic Analysis of Turnover – pg.486
16. Ecobici Mihaela Loredana – Indicators of Financial Analysis Employed in Quantifying the Financial Performance of a Company – pg.492
17. Florea Ianc Maria Mirabela, Ciurlău Loredana – The Price Stability-Important Lever within the Economy – pg.498
18. Frecea Georgiana-Loredana – The CSR Orientation in the Romanian Banking Industry – pg.502
19. Ghiță-Mitrescu Silvia, Duhnea Cristina – Internet Banking in Romania at a Glance – pg.508
20. Guinea Flavius-Andrei – Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs – pg.515
21. Guinea Flavius-Andrei – Financial Indicators of Performance Measurement: Reality, Relevance and Distortion – pg.521
22. Istrate Luminita Gabriela – The Difference GAP – The Main Instrument Used in the Management of Banking Assets and Liabilities – pg.527
23. Leoveanu Valentin Mihai – Ways to Improve the Access to Finance of Romanian SME – pg.532
24. Marin Andreea Mihaela, Lazăr Cristiana Daniela – Balance Sheet – General Information on Financial Health, Liquidity and Solvency of an Economic Entity – pg.538
25. Marin Andreea Mihaela, Lazăr Cristiana Daniela – The Economic Risks Arising from the Analysis of the Balance Sheet of an Economic Entity – pg.544
26. Mărginean Mihai, Gavriluţă (Vatamanu) Anca Florentina, Oprea Otilia Roxana – Financial Integration and Tax Efficiency –Premises of Antitrust Policy and Economic Growth – pg.550
27. Mirea Marioara, Stroie Cristina – Concrete Aspects Regarding Imputation of Current Tax Receivables in Insolvency Proceeding – pg.554
28. Moraru Andreea – Daniela, Ghita-Mitrescu Silvia – The Romanian Banking System –Key Dimensions and Visibility of CSR Practices – pg.559
29. Moraru Camelia, Nancu Dorinela – Econometric Modeling of the Effect of Budget Deficit and Public Debt on GDP within Romanian Economy – pg.565
30. Mortură Laura-Alexandra – The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion – pg.570
31. Murgea Aurora, Milena-Jana Schank – Why do Goals Matter? Sport Events and Capital Market Returns – pg.577
32. Pepi Mitica – The Usefulness of Financial Statements in Making Financial Diagnosis – pg.583
33. Radu Florin – XBRL – The Business Language in the Digital Age – pg.589
34. Radu Florin – The Information – Connexion Between Financial Accounting and Management Accounting – pg.595
35. Rus Mircea-Iosif – Financing Research and Development Activities in the Construction Materials Industry. Comparative Study – pg.600
36. Schank Milena – Jana – The Impact of Economic Sentiments on Foreign Direct Investments – pg.605
37. Vitan Daniela – The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions – pg.611

FULL VOLUME

Section I: International Affairs

Amarița Adrian – The Incompatibility Triangle – pg.2

Anastase (Bădulescu) Ileana, Grigoruț Cornel – The International Macro-Environment of an Organization – pg.7

Dobre Claudia – Intercultural Management and the Importance of the Culture – pg.14

Mitra-Niță Mariana – Culture and Traditions: Contemporary Criminological Factors – pg.19

Moraru Camelia, Popovici Norina – The Evolution of Public Expenditures in Romania during 2000 – 2013 – pg.24

Moroșan Magdalena – Economic Dependence – Key Factor in the Interstate Relations between Russia and Eastern Partnership’s Countries – pg.29

Nădrag Lavinia, Buzarna-Tihenea (Gălbează) Alina – Aspects of Legal Translation in Contracts of Carriage – pg.35

Rotaru Elena Mădălina – Company Mergers and Acquisitions on the Edge of Unlawful Competition – pg.41

Section II: Regional Development, Integration and Globalization

Brașoveanu Florica – Considerations on the Right to Asylum – pg.48

Brașoveanu Florica – Considerations on the Right to a Healthy Living Environment – pg.53

Burciu Aurel, Kicsi Rozalia – FDI in European Economic Architecture. The Case of Romania as an EU Member State – pg.58

Ciocoiu Cristina-Elena – Are the Investments from Structural Funds Meeting the Citizens’ Expectations? – Evidence from Sofia and Bucharest – pg.64

Enăchescu Daniela – Evolution of Renewable Energy Capacities in Europe after the Lisbon Treaty – pg.69

Papathanassis Alexis – Curing the ‘Beach Disease’: Corruption and the Potential of Tourism-led Transformation for Developing Countries and Transitional Economies – pg.75

Pătrașcu Aurelia – Ontology based Approach for an Insurance Company Activity Modelling – pg.81

Ploae Cătălin – Short Essay on Managing Multicultural Students Groups within Diversity Context – pg.86

Popa Florina – Cluster – Smart Specialization Relationship – pg.90

Roman Angela, Rusu Valentina Diana – Determining Factors of Entrepreneurial Motivation: Evidence from EU Countries – pg.97

Sandu Ioana – Before and After the European Neighborhood Policy in Moldova: Past Economic Background, Current Developments – pg.104

Schipor Constantin – Aspirations, Achievements and Challenges of European Social Economic Models – pg.108

Toma Sorin-George, Marinescu Paul, Grădinaru Cătălin – Global Competitiveness and Innovation in the Period 2013-2015 – pg.114

Voicu-Dorobanțu Roxana – Living Labs and C2P Partnerships: A Participatory Solution or Just Another Buzz Concept for Regional and Local Development? – pg.120

Voiculeț Alina – Regional Policy – Major Part in the European Union – pg.127

Section III: Economic and Social Studies

Anton Loredana Monica, Munteanu Iuliana Gabriela – Factors That Influence Aging in Romania – pg.133

Barbu Cristian-Marian – Reflections on the Economic Prospects – pg.137

Bâcă Eleonora, Moise-Țiței Adina – Mastering the Content- The Challenges of an Academic Course Design – pg.143

Bâldan Florentina Cristina, Stanciu Tolea Violeta Claudia – Promoting Competition Rules in Romania, 2010 – 2014 Period – pg.147

Covatariu Andrei, Dobrin Cosmin – The Impact of the Regional Electricity Market’s Coupling on the Romanian Day Ahead Market Prices – pg.153

Dinulescu Ruxandra – Analyzing the Romanian Healthcare Bureaucracy Using a Tree Diagram – pg.158

Drăghici Vasile – General Considerations Concerning the Principle of Territoriality of the Romanian Criminal Law – pg.163

Drăghici Vasile – General Aspects Regarding the Crime of Human Trafficking – pg.168

Florea Ianc Maria Mirabela – Influence of Life Insurance on the Romanian Insurance Market – pg.173

Frunză Anna-Alexandra, Munteanu Gabriela Iuliana – The Need for the Dissemination of Statistical Data and Information – pg.177

Ilie Margareta, Ilie Constantin – Analyse of the Influence of Major Romanian Indices over the Number of Early Leavers from Education and Training – pg.180

Ionel Marian – Hospitality Industry – pg.187

Katsios Stavros – Corruption as a Governance Challenge and the Role of Civil Society – pg.192

Lincă Aurora Costina, Voinilă Adrian Cătălin – Banks’ Influence, through Tailor Made Services Offered to Tourists, on Encouraging International Transit: High-Tech Tourism of the 20th Century – pg.198

Marin Marilena – Some Aspects Concerning the Concept of Rent in the Romanian Law – pg.203

Moise-Țiței Adina, Bâcă Eleonora – Considerations on the Regional Disparities in the Romanian Academic Education – pg.207

Ofileanu Dimi – The Evolution of the Turnover from the Point of View of the Number of Employees, the Net Realized Investments and the Average Gross Salary in the Romanian Footwear Industry – pg.213

Osoianu Dragoș – It’s All About Economics – The Urban Ecology in T.S. Eliot’s The Waste Land – pg.218

Percic Stanislav, Apostoaie Constantin-Marius – A Critical Review of the Most Relevant Welfare Indicators from an Environmental Perspective – pg.223

Popescu Alina, Popescu (Mitu) Cristina Dana – Experiential Business English Teaching – pg.231

Preda (Diaconeasa) Maria Claudia – Is Romania Ready for Cooperative Structures? Romania – Italy Comparative Study. – pg.235

Radu Steluța, Constandache Mihaela, Condrea Elena – Impact of Research Regarding the Processing of Organic Waste Resulted from Food Industry in the North – East, South-East and Center Regions of Romania in Particular, in Relation to Consumer and Environmental Protection – pg.241

Stănescu Aurelia – What Is to Be Done to Reduce the Effects of Emotionality and Conflicts on One’s Satisfaction at Workplace – pg.247

Țâra Sergiu – The Impact of Education on Social and Economic Inequalities in Romania – pg.252

Vasile Adrian – The Right to Property and Inheritance in the Old Testament – pg.258

Section IV: Marketing – Management

Antohi Ionuț – The High Performance Working Practices in Romanian Companies – an Empirical Study – pg.264

Antohi Ionuț, Moraru Andreea-Daniela – Reward Management Practices-Evidence from Constanta County, Romania – pg.269

Băltescu Codruța Adina, Boșcor Dana – The Development of Boutique Hotels in Brasov City – pg.274

Berea Cristi – Neuro-Linguistic Programming Principles in Negotiation – pg.279

Bozga Liviu, Băleanu Daniela Nicoleta, Bozga Raluca Elisabeta – Environment-Oriented CSR Activities of Romanian Companies – pg.284

Dăneci Pătrau Daniel – Orientation and Integration of New Employees in an Organization Hotel – pg.290

Dobre Ovidiu-Iliuta – Differences of Organizational Culture between Small and Large Enterprises – pg.296

Gheorghe Paul, Frunză Anna-Alexandra – The Significance of Resources Purchases over the Business’s Competitiveness – pg.302

Gheorghe Paul – The Need to Reposition the Insurance Logistics Management in M.A.I Units – pg.306

Grădinaru Cătălin, Toma Sorin-George, Marinescu Paul – Marketing Mix in Services – pg.311

Iorga Cristina, Șerban Andrei – The SWOT Analysis of a Romanian Post-Sanitary Institution in Romania – pg.315

Jiroveanu Daniel, Costache Georgiana, Radu Cătălina – The Cost Structure – Key Element in the Development of Product Policy – pg.320

Jugănaru Ion-Dănuț, Jugănaru Mariana – Traditional and Current Aspects Regarding Fairs and Exhibitions Organized by Constanta Chamber of Commerce – pg.325

Jugănaru Mariana, Jugănaru Ion-Dănuț – Historical Traces and Contemporary Approaches regarding Fairs and Exhibitions, as complex Instruments in Marketing – pg.331

Moraru Andreea-Daniela – Challenges of Hotel Branding. An Overview of the Romanian Seaside Hotel Industry – pg.336

Muhcină Silvia, Popovici Veronica – Few Considerations On Brand Loyalty and Equity – pg.341

Nancu Dorinela – Assessing the Organizational Culture of Local Organizations – pg.345

Nancu Dorinela – Is There a Positive Correlation between the Organizational Culture, Focused on Creating a Pleasant Working Environment, and Organizational Performance? – pg.350

Neacșu Nicoleta Andreea, Madar Anca – Design and Aesthetics on Organic Cosmetics Market. Case Study: Face Creams – pg.355

Nicodim Liliana, Bucăța George, Muscalu Emanoil – Aspects of the Transformation of Educational Management in Schools – pg.361

Nicodim Liliana, Bucăța George, Nițu Claudiu Valentin – Issues Regarding the Need of Transformation of Educational Management in the Current European Context – pg.367

Petac Eugen, Petac Andreea-Oana – The Challenge of Private Cloud for the Digital Business – pg.373

Petac Eugen, Petac Andreea-Oana – About Security Solutions in Fog Computing – pg.380

Popescu (Mitu) Cristina Dana, Popescu Alina – Implementing Information Technology in E-Human Resource Management – pg.386

Popovici Norina, Moraru Camelia, Moraru Gheorghe – Motivational Aspects within Healthcare Units – pg.391

Radu Cătălina, Jiroveanu Daniel, Costache Georgiana – An Exploratory Study of Career Anchors in Business Higher Education – pg.397

Sandu Raluca-Mihaela – Organic Agriculture in the world, European Union and Romania between 2010-2014 – pg.403

Stanciu Anca Cristina, Constandache Mihaela, Nenciu Daniela Simona – Considerations Regarding the Quality Management of Banking Services – pg.409

Toma Cristian Marius, Costuleanu Carmen Luiza, Toma Vasilica – The Analysis of Factors Involved in Assessing of University Scientific Research – pg.413

Tudor Monica – Emotional Intelligence: Requiring Attention – pg.420

Utureanu Simona, Dragomir Cristina – Inter-Connected Roles of the Ship, Seafarers and Ship Management Company – pg.424

Vărzaru Dan Constantin, Vărzaru Anca Antoaneta – The Contribution of the Human Resources Information System to Human Capital Performance Management within the Organization – pg.429

Section V: Finance and Accounting

Andreescu Gabriela – Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions – pg.436

Anton Sorin Gabriel – Private Equity Market in Romania. Why Is its Infancy so Long? – pg.441

Avram Greti Daniela, Avram Marioara, Avram Veronel – The Study on International Cooperation Made by the Romanian Professional Accountancy Bodies – pg.447

Băcanu Mihaela-Nicoleta – Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania – pg.453

Bilan Irina, Oprea Florin – Municipal Debt and Its Economic Effects – The Romanian Case – pg.458

Burghelea Cristina, Uzlău Carmen, Ene Corina Maria – Monetary Policy Strategy in Romania – pg.464

Caprian Cristina – Analysis of Commercial Companies Profitability in the Garment Industry in Romania – pg.469

Caraiman Adrian-Cosmin – Evaluation of Accounting Information System Performance at Trade Entities – Economic Efficiency of Accounting Information System at Trade Entities – pg.474

Cioca Ionela Cornelia – Analysis of Correlation Between Gross Domestic Product and Corporate Income Tax in the European Union Countries – pg.481

Constantin Sergiu-Bogdan – Tax Havens in the Offshore World – pg.487

Covaliov-Rusu Georgeta – Conceptual Approaches in Financial Instruments Sphere – pg.492

Dragomir Victoria Isabela, Avram Marioara, Domnișoru Sorinel – Considerations Regarding the Contents of Internal Control – pg.497

Drăgușin Cristina-Petrina, Cîrciumaru Daniel, Cârstina Silviu-Valentin – Conceptual Valences Regarding the Economic and Financial Performance of the Public Sector Institutions – pg.503

Dreghiciu Andreea Elena, Puțan Alina – Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation – pg.509

Frecea Georgiana-Loredana – CSR Communication in the Romanian Banking System – pg.515

Ghiță-Mitrescu Silvia, Duhnea Cristina – The Adjusted Net Asset Valuation Method – Connecting the dots between Theory and Practice – pg.521

Grigore Marian – Particularities of Profit and Loss Account Audit and the Production Process in Constructions – pg.527

Guni Claudia Nicoleta – The Financial and Accounting Information: a Genuine Power Factor, in the Report Win – Loss of the Investment on the Capital Market – pg.532

Hetes-Gavra Roxana, Avram Alexandru, Avram Costin Daniel – Personal Bankruptcy Regulations in Central and Eastern Europe – pg.538

Hetes-Gavra Roxana, Avram Alexandru, Avram Costin Daniel – The Models of Personal Bankruptcy in Western Europe – pg.544

Iuga Iulia – Analysis of Financial Intermediation in Romania – pg.551

Nancu Dumitru – Assessing the Portfolio of Bank Guarantees by Specific Indicators for Determining Risks – pg.557

Nancu Dumitru – Study on Risk Analysis and the Way of Framing the Activity of Credit Guarantee for SMEs in Prudential Requirements/ Indicators – pg.563

Nicolae Traian Cristin – Techniques Applied for Accounting of Revenues for Deferred Payments – pg.569

Oprișan Oana, Tileagă Cosmin, Nițu Claudiu Valentin – Analysis of Local Taxes in the European Union – pg.573

Oprișan Oana, Tileagă Cosmin, Croitoru Gabriel – Analysis of Revenues and Expenditures of a Carrier for a Voyage Charter Trip – pg.578

Pătrașcu Aurelia – Aspects of the Evolution of the Existing Pre-university Education at Regional Level in 1996-2014 – pg.583

Pepi Mitică – Methods For Improving Performances In Corporate Governace In Financial Markets For Stakeholders Interest – pg.589

Petec (Călinescu) Daniela, Spătărelu Ionuț – Consideration on the Fiscal Consequences of Accounting Result – pg.595

Pleșcău Ioana, Cocriș Vasile – Unconventional Monetary Policy and Bank Risk-Taking in Euro Area – pg.600

Puțan Alina, Dreghiciu Andreea Elena – Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case – pg.606

Spătărelu Ionuț, Petec (Călinescu) Daniela – The Importance of Accounting Information in Decision Making – pg.611

Trăistaru Diana Andreea – The Impact of Applying the IFRS Accounting Rules on the Business Environment – pg.616

Vârteiu Daniel Petru, Bota Cristian Florin – Application of the Activity Based Costing System to the Wood Industry – pg.622

Vlad Costică – Managing a „N” Securities Portfolio – pg.628

Duhnea Cristina, Ghiță-Mitrescu Silvia – The Romanian Healthcare Institutions – Managing Budget Limitations and Liquidity Issues – pg.634