Academia Forţelor Terestre

“NICOLAE BĂLCESCU” LAND FORCES ACADEMY TTHHEE KKNNOOWWLLEEDDGGEE--BBAASSEEDD OORRGGAANNIIZZAATTIIOONN THE 14TH INTERNATIONAL CONFERENCE ECONOMIC SCIENCES CONFERENCE PROCEEDINGS 5 27-29 NOVEMBER 2008 “NICOLAE BĂLCESCU” LAND FORCES ACADEMY PUBLISHING HOUSE SIBIU, 2008 Scientific advisors: Prof. Balteş Nicolae, PhD Assoc.Prof. Stanciu Leontin, PhD Assoc.Prof. Golea Pompiliu, PhD Asst.Prof. Merce Eugeniu, PhD Copyright: out of charge, all reproductions are authorized provided that specific references are made. “Nicolae Bălcescu” Land Forces Academy Address: 3-5 Revoluţiei Street, Sibiu Tel.: 0269/432990, Fax: 0269/215554 E-mail: [email protected] E-mail: [email protected] web: www.armyacademy.ro web: www.armyacademy.ro/editura The authors take full responsibility of the content of their articles. ISSN 1843 – 6722 ECONOMIC SCIENCES TABLE OF CONTENTS The Competitive Advantages of the Transports’ Intermodality in a Global Economy, Hăulică Dan, “Mircea cel Bătrân” Naval Academy, Constanţa……9 Consideration regarding the Management of Risk Insurance according to International Financial Reporting Standard 4 (IFRS 4) – Insurance Contract, Prof. Bostan Ionel, PhD, TA Grosu Veronica, “Ştefan cel Mare” University, Suceava………………………………………………………………………………….…18 Bankruptcy Risk Analysis through Financial Management, Prof. Hlaciuc Elena, PhD, TA Socoliuc Marian, ”Ştefan cel Mare” University, Suceava, Prof. Mates Dorel, PhD, West University of Timişoara……………………….…27 Competitiveness Euro Barometer of E.U. Countries, Prof. Mates Dorel, PhD, West University of Timişoara, Prof. Hlaciuc Elena, PhD, TA Socoliuc Marian, “Ştefan cel Mare” University, Suceava………………………………..…36 Wind Power – An Alternative for the Increasing European Current Energy Needs, Assoc.Prof. Ilie Georgeta, PhD, “Dimitrie Cantemir” Christian University, Bucharest…………………………………………………………………..45 The Tourism Development and the Climate Change, Assoc.Prof. Nicula Virgil, PhD, “Lucian Blaga” University, Sibiu………………………………….…54 The Exchange Rates Volatility in Romania after the EU Adhesion, Assoc.Prof. Nistor Costel, PhD, Asst.Prof. Ştefănescu Răzvan, PhD, Asst.Prof. Dumitriu Ramona, “Dunărea de Jos” University, Galaţi…………61 The Integration and B2B Commerce, Assoc.Prof. Răduţ Carmen, PhD, TA Codreanu Diana, ”Constantin Brâncoveanu” University, Piteşti………..69 Influences of the Global Financial Structure over the Firm’s Financial Management, Assoc.Prof. Stanciu Leontin, PhD, “Nicolae Bălcescu” Land Forces Academy, Sibiu, Accountant Stanciu Liliana-Mioara……………….75 Financing Decision – Main Driving Force for Implementing the Firm’s Financial Policy, Accountant Stanciu Liliana-Mioara, Assoc.Prof. Stanciu Leontin, PhD, “Nicolae Bălcescu” Land Forces Academy, Sibiu……………...80 Financial and Technical Results of Insurance Companies, Assoc.Prof. Văduva Maria, PhD, “Constantin Brâncuşi”, University, Târgu-Jiu……..…88 Aspects regarding Banking Marketing in the Context of Globalization, Asst.Prof. Bălăceanu Valeria Arina, PhD, Ecological University of Bucharest……………………………………………………………………………….…95 3 New Requirement in Banking Management, Asst.Prof. Bălăceanu Valeria Arina, PhD, Ecological University of Bucharest……………………..104 The Personal Guarantees in Crediting Process, Asst.Prof. Bercean Radu, PhD, “Spiru Haret” University, Blaj………………………………………………..113 The Capitalization of the Banking Guarantees and Recovery of Unperformed Credits, Asst.Prof. Bercean Radu, PhD, “Spiru Haret”, University, Blaj……………………………………………………………………….…119 The Guarantee Banking System in Crediting Process, Asst.Prof. Bercean Radu, PhD, “Spiru Haret”, University, Blaj………………………………………128 The Manner of Approach and Ways of Ensuring Financial Balance, Asst.Prof. Căruntu Genu Alexandru, PhD, “Constantin Brâncuşi” University, Târgu. Jiu…………………………………………………………………137 Conceptual Approaches concerning the Management of Investment’s Risks, Asst.Prof. Cibotariu Irina-Ştefana, PhD, Asst.Prof. Apetri Anişoara- Niculina, PhD, “Stefan cel Mare” University, Suceava………………………..147 Possibilities of Avoiding the Bankruptcy by Adopting the Changing Strategies, Asst.Prof. Cibotariu Irina-Ştefana, PhD, Asst.Prof. Mihalciuc Camelia-Cătălina, PhD, “Ştefan cel Mare” University, Suceava…………...155 Aspects regarding the Importance of Having a Financial Auditing Inside Companies, Asst.Prof. Ciuhureanu Alina Teodora, PhD, Romanian-German University of Sibiu, Prof. Balteş Nicolae, PhD, “Lucian Blaga” University, Sibiu……………………………………………………………………………………….161 Predictable Changes in the 21th Century Organization and Implications over the Financial-Accounting Activity, Asst.Prof. Ciuhureanu Alina Teodora, PhD, Romanian-German University of Sibiu, Prof. Balteş Nicolae, PhD, “Lucian Blaga” University of Sibiu………………………………………..…169 Market Entry Strategies for Emergent Economies, Asst.Prof. Gheorghiu Anda, PhD, Prof. Gheorghiu Anca, PhD, ”Hyperion” University, Bucharest………………………………………………………………………………..175 The Administration of the Fiscal System and the Optimization of the Fiscal Gathering, Asst.Prof. Ispas Roxana, PhD, University of Craiova…..187 Financial Crises and Their Impact on the Economy, Asst.Prof. Merce Eugeniu, PhD, “Alma Mater” University, Sibiu…………………………………194 The Measurement of the Enterprise’s Financial Performances in the Context of Competition and the Competitiveness Aspects, Asst.Prof. Mihalciuc Camelia, PhD, Asst.Prof. Apetri Anişoara, PhD, “Ştefan cel Mare” University, Suceava……………………………………………………………………203 Economic Calculation Used in Work Safety Domain, Asst.Prof.Eng. Popa Simona, PhD, Petroleum-Gas University of Ploieşti, Ec. Rujoiu Elena, Petrotel Lukoil Ltd., Ploieşti………………………………………………………….212 Economic Effects of Work Related Accidents, Asst.Prof.Eng. Popa Simona, PhD, Petroleum-Gas University of Ploieşti, Ec. Rujoiu Elena, Petrotel Lukoil Ltd., Ploieşti………………………………………………………….216 4 Some Aspects regarding Strategic Planning, Consumer and His Behaviour in the Post-Modern Era, Asst.Prof. Puiu Carmen, PhD, Asst.Prof. Stanciu Marieta, PhD, Assoc.Prof. Sîrbu Mirela, PhD, University of Craiova……..221 Electronic Banking Services and Risk Management Principles in the Society Based on Knowledge, Asst.Prof. Romanescu Marcel Laurenţiu, PhD, “Constantin Brâncuşi” University, Târgu. Jiu……………………………229 Consumer and His Behaviour in the Post-Modern Era, Asst.Prof. Stanciu Marieta, PhD, Asst.Prof. Puiu Carmen, PhD, University of Craiova………238 E-Defence – Instrument for Military Capabilities Optimizing, Asst.Prof. Pârvuţ Valentin, “Nicolae Bălcescu” Land Forces Academy, Sibiu………..246 Some Aspects of the Evolution in Perspective of Some Fields of Economics in District Gorj, Asst.Prof. Văduva Cecilia-Elena, PhD, “Constantin Brâncuşi” University, Târgu. Jiu……………………………………………………251 The Real Guarantees in Crediting Process in Agriculture, Asst.Prof. Bercean Radu Vlad, “Babeş-Bolyai” University, Cluj Napoca………………262 Tendencies in Defining an Optimum Globalization Model, Asst.Prof. Popa C. Cătălin, „Mircea cel Bătrân” Naval Academy, Constanţa…………………271 Functional Overview of Financial Crises Development and Propagation, Asst.Prof. Popa C. Cătălin, Assoc.Prof. Golea Pompiliu, PhD, “Mircea cel Bătrân” Naval Academy, Constanţa………………………………………………..278 Evolutions and Perspectives on Romanian Long Term Financial Instruments, Asst.Prof.Ec. Popa Daniela, Romanian-German University of Sibiu……………………………………………………………………………………….283 Aspects Regarding Savings Management and Its Involvement in Long Term Financing, Asst.Prof.Ec. Popa Daniela, Romanian-German University of Sibiu……………………………………………………………………………………291 The Management and Accountage of the Risks and Personnel in the Construction Activity, TA Breuer Adela, TA Lesconi Frumuşanu Nataliţa Mihaela, “Eftimie Murgu” University, Reşiţa……………………………………300 The Budgeting of Projects Financed Through Structural Funds, TA Breuer Adela, TA Lesconi Frumuşanu Nataliţa Mihaela, “Eftimie Murgu” University, Reşiţa………………………………………………………………………306 Business Ethics, TA Ciurea Jeanina Biliana, “Eftimie Murgu” University, Reşiţa………………………………………………………………………314 Background to the Industrial Park Concept, TA Ciurea Jeanina Biliana, “Eftimie Murgu” University, Reşiţa…………………………………………………322 Intuition on Financial Culture in Treasury Management, TA Georgescu Floarea, TA Murariu Ioana-Adriana, „Spiru Haret” University, Bucharest………………………………………………………………………………..330 New Dimension of the Trans-National Corporation Management in the Circumstances of the Economical Globalization, TA Murariu Ioana-Adriana, TA Georgescu Floarea ’’Spiru Haret’’ University, Bucharest……………….340 5 Risk Management and Prevention for Financial Instruments Based on International Standards of Financial Reporting IAS 32 and IAS 39, TA Grosu Veronica, Prof. Bostan Ionel, PhD “Ştefan cel Mare” University, Suceava…………………………………………………………………………………..350 The Relationship among Economy, Organization and Management within New Economies, TA Parpandel Denisa, Asst.Prof. Belu Nicoleta, PhD, Asst.Prof. Voiculeţ Alina, PhD, TA Rizea Carmen, ”Constantin Brâncoveanu” University, Piteşti……………………………………………………359 Extending Franchising Operations within New Economies, TA Parpandel Denisa, Asst.Prof. Belu Nicoleta, PhD, Asst.Prof. Voiculeţ Alina, PhD, ”Constantin Brâncoveanu” University, Piteşti…………………………………...367 A Comparative Study on Corporate Taxation in Romania and in Other European Union Member States, TA Popa Ionela, TA Pietraru Alina, “Constantin Brâncoveanu” University, Piteşti…………………………………..374 Compatibility between Romanian Economic and EU Entities in terms of Document Management, TA Şerban Mariuţa, TA Elena Burtea, „Spiru

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