Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 1, volume II/2015

Table of Contens

1. DYNAMICS ROMANIAN ECONOMY TOWARDS ALIGNMENT AT THE 5

EUROPE 2020 TARGETS
MICULESCU ANDRA
2. REVERSIBLE IMPAIRMENT OF ASSETS AND THE IMPACT ON ECONOMIC 19
PERFORMANCE
MIRON VASILE-CRISTIAN-IOACHIM, BURJA VASILE
3. METHODOLOGICAL AND PRACTICAL ASPECTS CONCERNING THE VAT 25
COLLECTION SYSTEM, Case study made in a company operating in the
construction sector
BOGDAN OANA, MATEŞ DOREL, MORARU MARIA, GROSU VERONICA
4. LEADERSHIP AND MANAGEMENT: PRACTICE OF THE ART OF INFLUENCE 31
KRUME NIKOLOSKI
5. STATE PENSION OR PRIVATE PENSION? 40
MANGRA MĂDĂLINA GIORGIANA
6. THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE 45
ASSETS
HOLT GHEORGHE
7. THE SPECIFICS OF OKUN’S LAW IN THE ROMANIAN ECONOMY BETWEEN 50
2007 AND 2013
PITORAC RUXANDRA
8. NEEDS ANALYSIS IN ENGLISH FOR SPECIFIC PURPOSES 54
SIMION MINODORA OTILIA
9. FINANCING OF BUSINESS ENTITIES IN REPUBLIC OF MACEDONIA 56
THROUGH ISSUE OF BONDS
GORDANA VITANOVA, GORDANA TRAJKOSKA, DRAGICA ODZAKLIESKA, TATJANA
SPASESKA
10. MANCHESTER UNITED’S IPO (2012) 65
TEODOR DIMA
11. IS IT DIRECT SELLING A TYPE OF DIRECT MARKETING? ARGUMENTS. 72
CLAUDIA BOBÂLCĂ, CAMELIA SOPONARU
12. THE FACTORIAL ANALYSIS OF THE ECONOMIC VALUE ADDED (EVA) 79
WITHIN A COMPANY FROM THE ROMANIAN SEASIDE HOTEL INDUSTRY
RALUCA-ANDREEA TRANDAFIR
13. INOVATION AND ANTREPRENEURIAL CREATIVITY BUSINESS DURING 84
HENRY FORD
GHICAJANU MIHAELA
14. TAX COMPOSITION AND ECONOMIC GROWTH. A PANEL-MODEL 89
APPROACH FOR EASTERN EUROPE
MURA PETRU-OVIDIU
15. THEORETICAL ASPECTS ON THE EFFECTIVENESS OF ENVIRONMENTAL 102
EXPENDITURES
HOLT ALINA GEORGIANA, POPEANGĂ VASILE NICOLAE
16. ADMINISTRATIVE PROCEDURES FOR THE CONTROL AND SUPERVISION 109
OF LIQUIDITY RISK
CIURLĂU LOREDANA, CĂRUNTU GENU ALEXANDRU
17. HEDGE ACCOUNTING MODELS 113
 
„ACADEMICA BRÂNCUŞI” PUBLISHER, ISSN 2344 – 3685/ISSN-L 1844 - 7007

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 Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 1, volume II/2015
ŞERBAN CLAUDIU VALENTIN
18. SURVEY REGARDING THE EFFECTS OF OCCUPATIONAL SEGREGATION BY 117
GENDER UPON HUMAN RESOURCE MANAGEMENT
DEMYEN SUZANA
19. THE INFLUENCE OF RELEVANT FACTORS ON FARM OUTPUT VALUE: AN 124
ANALYSIS OF AGRICULTURAL HOLDINGS FROM ROMANIA
BURJA CAMELIA
20. CORPORATE GOVERNANCE IN ROMANIA. EVOLUTION AND 130
PERSPECTIVES
BUȘAN GABRIELA
21. FAIR VALUE ACCOUNTING CRISIS DEBATE – A REVIEW 136
FLORIAN MARCEL NUŢĂ
22. DU PONT ANALYSIS IN THE PRODUCTION AND PRESERVATION OF MEAT 140
ELEONORA IONELA FOCȘAN, VASILE CRISTIAN IOACHIM MIRON, IOANA JELER
(POPA)
23. MEASURING THE STRUCTURAL BUDGET DEFICIT IN THE EUROPEAN 147
UNION
ARJOCU ANA-MARIA, DRONCA ALEXANDRU
24. OPPORTUNITIES FOR DETERMINING THE EFFICIENCY CURVE IN THE 154
PORTOFOLIO OF COMPANIES LISTED ON BUCHAREST STOCK EXCHANGE
HADA TEODOR, DUMITRESCU DANIELA IONELA
25. OVERVIEW ON A NEW MODEL OF CALCULATION OF COSTRILOR IN 161
MINING INDUSTRY
DINA IONELA-CLAUDIA
26. ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS 168
AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE
ENTITIES
CARAIMAN ADRIAN-COSMIN
27. INTERNATIONAL TOURISM - ECONOMIC PARAMETERS AND STATUS QUO 174
ENEA CONSTANTA, SANDA GHEORGHE GABRIEL, ENEA CONSTANTIN
28. PAYROLL SYSTEM AND SOCIAL PROTECTION IN GERMANY 180
NĂSTASIE MIHAELA – ANDREEA
29. THE STRUCTURE AND TERRITORIAL DYNAMIC OF FOREIGN DIRECT 185
INVESTMENT IN ROMANIA
LILIANA SCUTARU
30. FINANCIAL ANALYSIS – FROM OPTION TO NECESSITY IN THE EU. 191
COMPANY DIAGNOSIS USING FINANCIAL EQUILIBRIUM INDICATORS.
SABĂU CĂTĂLIN
31. DEVELOPMENT OF RURAL TOURISM IN THE EUROPEAN CONTEXT 199
NIȚESCU ALINA
32. THE IMPACT OF FISCAL AND BUDGETARY POLICIES ON THE 203
UNEMPLOYMENT RATE IN THE EU MEMBER STATES
ALEXANDRU DRONCA, ANA-MARIA ARJOCU
33. THE ROLE OF ACCOUNTING INFORMATION IN MODERN MANAGEMENT 208
ANA - MARIA MĂLĂESCU, VIRGIL - ION POPOVICI
34. BUSINESS INFRASTRUCTURES – INSTRUMENTS FOR THE INITIATION OF 211
BUSINESS COOPERATION
MATICIUC MĂDĂLINA
35. HUMAN RESOURCES AND HUMAN RESOURCES STRATEGY – STRATEGIC 216
PARTNERS OF AN ORGANIZATION
 
„ACADEMICA BRÂNCUŞI” PUBLISHER, ISSN 2344 – 3685/ISSN-L 1844 - 7007

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 Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 1, volume II/2015
MUNTEANU ANCA-IOANA
36. MILLENNIALS – A NEED FOR ADAPTATIVE CHENAGE 220
LUCIAN CIPRIAN CRISAN
37. ACCOUNTING OF THE SETTLEMENTS WITH STUDENTS IN HIGHER 226
EDUCATION INSTITUTIONS
HOLT GHEORGHE
38. THEORETICAL AND PRACTICAL CONSIDERATIONS ON FINANCIAL 231
AUTONOMY AND BALANCE LOCAL BUDGETS IN ROMANIA
POPEANGĂ VASILE NICOLAE
39. FAST-GROWING COMPANIES FROM TIMIS COUNTRY: DOES THE AGE 239
MATTER?
ALB MARIA
40. THE STAKEHOLDERS ABILITY TO INFLUENCE THE RELATIONSHIP 246
BETWEEN COMPANIES FINANCIAL PERFORMANCE (CFP) AND
CORPORATE SOCIAL RESPONSIBILITY (CSR)
LILIANA NICOLETA SIMIONESCU
41. EVOLUTION OF THE MAIN MODELS OF INTEGRATED MARKETING 251
COMMUNICATIONS WHO HAVE THE ROLE TO INFLUENCE CONSUMER
BUYING BEHAVIOR
OANCEA OLIMPIA ELENA MIHAELA
42. MANAGEMENT ANALYSIS REGARDING THE EMPLOYEES' ENGAGEMENT 259
FACTORS AS MOTIVATIONAL TOOLS FOR INCREASING JOB
SATISFACTION AND COMMITEMENT TO THE ORGANISATION
MUSCALU EMANOIL, HULPUŞ IOANA ALEXANDRA, FALOBA VIORICA
 

 
„ACADEMICA BRÂNCUŞI” PUBLISHER, ISSN 2344 – 3685/ISSN-L 1844 - 7007