CONFERENCE PROGRAMME. Friday, 4 november 2011

Transcription

1 CONFERENCE PROGRAMME Friday, 4 november ,00 9,30 REGISTRATION 9,30 9,45 OPENING CEREMONY AND MESSAGES 9,45 10,00 COFFEE BREAK 10,00 13,00 PLENARY SESSION Patrick Boisselier (CNAM Paris) - Les normes internationales comptables et financières: modèle ou idéologie? Yakup Selvi (University of Istanbul) - Global Trends in Non-Financial Reporting and Current Practices in Turkey Nicholas Apergis (Piraeus University, Athens) - Is weather important for US banking? A study of bank loan inefficiency. Călin Vegheş (Academy of Economic Studies Bucharest) - Marketing Of The Local Communities As A Tool Supporting Their Sustainable Development Alexandru Minea (CERDI, University of Auvergne, Clermont-Ferrand) - The economics of persistent deficits: some theoretical and empirical considerations 3

2 13,00 15,00 LUNCH 15,00 17,00 CONCURRENT SESSIONS: Accounting, Audit, Finance, Economics, Management, Marketing 17,00 17,15 COFFEE BREAK 17,15 19,00 CONCURRENT SESSIONS: Accounting, Audit, Finance, Economics, Management, Marketing 19,00 GALA DINNER Saturday, 5 november 2011 Doctoral colloquium 8,30 9,00 REGISTRATION 9,00 11,30 CONCURENT SESSIONS: Doctoral colloquium in Accounting, Doctoral colloquium in Economics 11,30 12,30 GUIDED TOUR OF ALBA IULIA 4

3 SECTION S PROGRAMME 1. Accounting I 2. Accounting II 3. Audit and Corporate Governance 4. Finance I 5. Finance II 6. Economics 7. Management 8. Marketing 9. Doctoral Colloquium - Accounting 10. Doctoral Colloquium - Economics 5

4 Section ACCOUNTING I Friday, November 4th 2011, SENAT room Chairpersons: Professor Patrick Boisselier, Phd, CNAM Paris Professor Yakup Selvi, Phd, University of Istanbul, Turkey Professor Nicoleta Farcane, Phd, West University of Timişoara, Secretary: Ivan Raluca, 1 Decembrie 1918 University of Alba Iulia Papers presentations THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS Sorin Briciu*, Sorinel Căpuşneanu**, 1 Decembrie 1918 University of Alba Iulia,, **Artifex University of Bucharest, Discussant: Yakup Selvi, University of Istanbul, Turkey AN ATTEMPT TO IDENTIFY PROPER TEACHING STRATEGIES FOR ROMANIAN BUSINESS UNIVERSITIES Alexandra Ileana Muţiu, Babeş-Bolyai University, Cluj- Napoca, Discussant: Adriana Tiron Tudor, Babeş-Bolyai University, Cluj-Napoca, 6

5 CHILDREN S EDUCATIONAL PERFORMANCE ANALYSIS A BUSINESS INTELLIGENCE APPROACH Alina Andreea Cruceru*, Alexandru Lucian Manole**, *National School for Political and Administrative Studies,, ** Artifex University, Discussant: Patrick Boisselier, CNAM Paris FAIR VALUE EMPIRICAL STUDIES: AN OVERVIEW ON ACCONTING RESEARCH LITERATURE Carmen Giorgiana Bonaci, Adriana Tiron Tudor, Babeş- Bolyai University, Cluj-Napoca, Discussant: Nicoleta Farcane, West University of Timişoara, TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY Alina Beattrice Vladu*, Dumitru Matiş*, Oriol Amat Salas **, *Babeş-Bolyai University, Cluj-Napoca,, **Universitat Pompeu Fabra, Spania Discussant: Alexandra Ileana Muţiu, Babeş-Bolyai University, Cluj-Napoca, 7

6 RELATED PARTY TRANSACTIONS OVERVIEW Alexandra Corlaciu, Adriana Tiron Tudor, Babeş-Bolyai University, Cluj-Napoca, Discussant: Yakup Selvi, University of Istanbul, Turkey THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION Dan Dacian Cuzdriorean, Dumitru Matiş, Babeş-Bolyai University, Cluj-Napoca, Discussant: Adriana Tiron Tudor, Babeş-Bolyai University, Cluj-Napoca, DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS - Ioana-Maria Dragu, Adriana Tiron Tudor, Babeş-Bolyai University, Cluj-Napoca, Discussant: Patrick Boisselier, CNAM Paris Coffee break 8

7 CREATIVE DISCLOSURE FEATURE OF CREATIVE ACCOUNTING Dumitru Matiş, Alina Beattrice Vladu, Dan Dacian Cuzdriorean, Babeş-Bolyai University, Cluj-Napoca, Discussant: Nicoleta Farcane, West University of Timişoara, THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING PROFESSION Teodora Viorica Fărcaş, Adriana Tiron Tudor, Babeş- Bolyai University, Cluj-Napoca, Discussant: Alexandra Ileana Muţiu, Babeş-Bolyai University, Cluj-Napoca, 9

8 Section ACCOUNTING II Friday, November 4th 2011, Birou Senat room Chairpersons: Assoc. Professor Sorinel Căpuşneanu, Phd, Artifex University of Bucharest, Assoc. Professor Iuliana Cenar, Phd 1 Decembrie 1918 University of Alba Iulia, Assoc. Professor Camelia Burja, Phd, 1 Decembrie 1918 University of Alba Iulia, Secretary: Sorin-Constantin Deaconu, 1 Decembrie 1918 University of Alba Iulia Papers presentations THE COMPOSITION AND STRUCTURE OF FINANCIAL REPORTING - SIMILARITIES AND DIFFERENCES IN THE CASE OF AIR TRANSPORT COMPANIES Luminiţa Rus*, Mariana Farcaş**, *University of Oradea,, ** The West University of Timişoara, Discussant: Camelia Burja, 1 Decembrie 1918 University of Alba Iulia, 10

9 FACTOR INFLUENCING THE COMPANIES PROFITABILITY Camelia Burja, 1 Decembrie 1918 University of Alba Iulia, Discussant: Iuliana Cenar, 1 Decembrie 1918 University of Alba Iulia, ACCOUNTING POLICIES AND TREATMENTS OF CONTINGENT ASSETS AND LIABILITIES IN PUBLIC INSTITUTIONS Iuliana Cenar, 1 Decembrie 1918 University of Alba Iulia, Discussant: Camelia Burja, 1 Decembrie 1918 University of Alba Iulia, RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS Sorin-Constantin Deaconu, 1 Decembrie 1918 University of Alba Iulia, Discussant: Nicolae Todea, 1 Decembrie 1918 University of Alba Iulia, 11

10 THE EFFECT OF EUROPEANIZATION AND INTERNATIONALIZATION ON THE PRESENTATION OF FINANCIAL STATEMENTS IN ROMANIA Nicolae Todea*, Ana Maria Joldoş (Udrea)**, Ionela Cornelia Stanciu***, 1 Decembrie 1918 University of Alba Iulia,, **,*** University Valahia Targoviste, Discussant: Sorinel Căpuşneanu, Artifex University of Bucharest, ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES Aurelia Ştefănescu, Eugeniu Ţurlea, The Bucharest Academy of Economic Studies, Discussant: Dragoş Ilie, Spiru Haret University, Craiova, INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA Eugeniu Ţurlea, Aurelia Ştefănescu, Florina Nicolae, The Bucharest Academy of Economic Studies, Discussant: Iuliana Cenar, 1 Decembrie 1918 University of Alba Iulia, 12

11 ANALYSIS OF PROFITABILITY RATES IN BANK CREDITING Dragoş Ilie, Spiru Haret University, Craiova, Discussant: Camelia Burja, 1 Decembrie 1918 University of Alba Iulia, Coffee break CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION Adrian Groşanu, Ramona P. Răchişan, Sorin R. Berinde, Babeş-Bolyai University, Cluj-Napoca, Discussant: Aurelia Ştefănescu, The Bucharest Academy of Economic Studies, USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS Florin Mihai*, Constantin Groza**, Sorin Briciu***, * The Bucharest Academy of Economic Studies, **,*** 1 Decembrie 1918 University of Alba Iulia, Discussant: Eugeniu Ţurlea, The Bucharest Academy of Economic Studies, 13

12 Section AUDIT AND CORPORATE GOVERNANCE Friday, November 4th 2011, Apor 1 room Chairpersons: Professor Tatiana Dănescu, PhD, Petru Maior University Târgu Mureş, Assoc. Prof. Adela Socol, PhD, 1 Decembrie 1918 University of Alba Iulia, Secretary: Ciprian Teiuşan, 1 Decembrie 1918 University of Alba Iulia, Papers presentations ASSESSING COMPLIENCE WITH CORPORATE GOVERNANCE PRINCIPLES IN CASE OF ROMANIAN FINANCIAL INVESTMENT COMPANIES Tatiana Dănescu, Petru Maior University Târgu Mureş, Ovidiu Spătăcean, Petru Maior University Târgu Mureş, Discussant: Adela Socol, 1 Decembrie 1918 University of Alba Iulia, 14

13 AUDITING FAIR VALUES IN A SENSITIVE SOCIO- ECONOMICAL CONTEXT Nicoleta Farcane, West University of Timişoara, Delia Deliu, West University of Timişoara, Discussant: Ovidiu Spătăcean, Petru Maior University Târgu Mureş, AUDIT INFORMATION CONTENT Ioan Rus, Petru Maior University Târgu Mureş, Discussant: Cornel Nicolae Jucan, Lucian Blaga University Sibiu, AUDITING AND ACCOUNTING IN THE XXI-ST CENTURY, OPPORTUNITIES AND CHALLENGES Cornel Nicolae Jucan, Lucian Blaga University Sibiu, Mihaela Sabina Dolf-Baier, University of Applied Sciences Bremen, Germany Discussant: Ovidiu Spătăcean, Petru Maior University Târgu Mureş, 15

14 INTERNAL CONTROL ACTIVITIES: THE CAUSE AND THE EFFECT OF A GOOD GOVERNANCE OF THE ACCOUNTING REPORTINGS AND OF THE FISCAL DECLARATIONS Tatiana Dănescu, Petru Maior University Târgu Mureş, Mihaela Prozan, 1 Decembrie 1918 University of Alba Iulia, Andreea Cristina Dănescu, 1 Decembrie 1918 University of Alba Iulia, Discussant: Cornel Nicolae Jucan, Lucian Blaga University Sibiu, FOREIGN DIRECT INVESTMENT IN EMERGING AND DEVELOPED ECONOMIES Tatiana Dănescu, Petru Maior University Târgu Mureş, Paula Nistor, Petru Maior University Târgu Mureş, Discussant: Oana Raluca Ivan, 1 Decembrie 1918 University of Alba Iulia, 16

15 AUDIT FEE ECONOMETRICAL MODELS - AN OVERVIEW OF THE AUDITING RESEARCH LITERATURE Oana Raluca Ivan, 1 Decembrie 1918 University of Alba Iulia, Discussant: Nicoleta Farcane, West University of Timişoara, INTERNAL BANKING CONTROL AND AUDIT: A COMPARATIVE APPROACH IN THE ROMANIAN BANKING SECTOR Adela Socol, 1 Decembrie 1918 University of Alba Iulia, Discussant: Nicoleta Farcane, West University of Timişoara, 17

16 Section FINANCE I Friday, November 4th 2011, Reading room Chairpersons: Professor Nicholas Apergis, PhD, University of Piraeus, Athens, Greece Associate Professor Mihai Mutaşcu, Phd, West University of Timisoara, Secretary: Dan Constantin Dănuleţiu, 1 Decembrie 1918 University of Alba Iulia Papers presentations PUBLIC DEBT POLICY IN ROMANIA AFTER 1990 PATTERN AND IMPLICATIONS Irina Bilan, Al. I. Cuza University of Iasi,, Florin Oprea, Al. I. Cuza University of Iasi,, Discussant: Mihai Mutaşcu, West University of Timisoara, 18

17 RESOURCE ALLOCATION AND FINANCING OF HEALTH CARE PROVIDERS - ASPECTS FROM ROMANIA Iulian Bogdan Dobra, 1Decembrie 1918 University of Alba Iulia, Szora Attila Tamaş, 1Decembrie 1918 University of Alba Iulia,. Discussant: Florin Oprea, Al. I. Cuza University of Iasi, DOES LITERACY INCREASE TAX REVENUES? Mihai Mutaşcu, West University of Timisoara, Dan Constantin Dănuleţiu, 1 Decembrie 1918 University of Alba Iulia Discussant: Nicholas Apergis, University of Piraeus, Grecia THE RELATIONSHIP BETWEEN EXCHANGE RATE AND EXPORTS IN ROMANIA USING A VECTOR AUTOREGRESSIVE MODEL Carmen Sandu, Alexandru Ioan Cuza University of Iaşi, Nicolae Ghiba, Alexandru Ioan Cuza University of Iaşi,, Discussant: Nicholas Apergis, University of Piraeus, Grecia 19

18 DIRECTIONS IN MEASURING THE FINANCIAL REVENUE AUTONOMY OF LOCAL BUDGETS Elena Rusu (Cigu), Alexandru Ioan Cuza University of Iaşi,, Ionela Gina Butnaru, Alexandru Ioan Cuza University of Iaşi,, Discussant: Iulian Bogdan Dobra, 1Decembrie 1918 University of Alba Iulia, A CLUSTER ANALYSIS OF THE INVESTMENTS MADE BY MANDATORY PENSION FUNDS Victoria Şeulean, West University of Timisoara, Maria Luiza Moş, West University of Timisoara, Discussant: Carmen Sandu, Alexandru Ioan Cuza University of Iaşi, FINAL DISCUSSION ON THE PAPERS PRESENTED IN FINANCE I SECTION Discussants: Professor Nicholas Apergis, PhD, University of Piraeus, Athens, Greece Associate Professor Mihai Mutaşcu, Phd, West University of Timisoara, Coffee break 20

19 Section FINANCE II Friday, November 4th 2011, Laboratory of accounting1 room Chairpersons: Professor Hada Teodor, Phd, 1 Decembrie 1918 University of Alba Iulia Assoc. Professor Daniela Zăpodeanu, Phd, University of Oradea, Secretary: Adina Elena Dănuleţiu, 1 Decembrie 1918 University of Alba Iulia Papers presentations FINANCIAL SUPERVISION IN ROMANIA. A COMPARATIVE APPROACH Vasile Cocriş, Al. I. Cuza University of Iaşi, Bogdan Căpraru, Al. I. Cuza University of Iaşi, Discussant: Daniela Zăpodeanu, University of Oradea, 21

20 TRENDS AND CHALLENGES OF ROMANIAN INSURANCE BROKING MARKET Dan Constantin Dănuleţiu, 1Decembrie 1918 University of Alba Iulia, Adina Elena Dănuleţiu, 1Decembrie 1918 University of Alba Iulia, Discussant: Bogdan Fîrţescu, Alexandru Ioan Cuza University of Iasi, INSURANCE SYSTEM AND EUROPEAN INSURANCE MARKET DURING CRISIS EVIDENCE FROM SOME POST-COMUNIST COUNTRIES Bogdan Fîrţescu, Alexandru Ioan Cuza University of Iasi, Discussant: Adina Elena Dănuleţiu, 1Decembrie 1918 University of Alba Iulia, THE BANKING EFFICIENCY AND EUROPEAN INTEGRATION. IMPLICATIONS OF THE BANKING REFORM IN ROMANIA Jose Luis Gallizo Laraz, Lleida University Spain Jordi Moreno Gené, Lleida University Spain Ioana Iuliana Pop (Grigorescu), 1 Decembrie 1918 University of Alba Iulia, Discussant: Iulia Iuga, 1 Decembrie 1918 University of Alba Iulia, 22

21 ASPECTS OF THE CALCULATION OF CORRELATIONS ON THE BUCHAREST STOCK EXCHANGE Teodor Hada, 1Decembrie 1918 University of Alba Iulia,, Dana Halga (Corpodean), 1Decembrie 1918 University of Alba Iulia, Discussant: Daniela Zăpodeanu, University of Oradea, COMPARATIVE STUDY ON THE EVOLUTION OF LOANS AND DEPOSITS BETWEEN THE ROMANIAN BANK FOR DEVELOPMENT (BRD) GROUPE SOCIETE GENERALE AND THE ROMANIAN BANKING SYSTEM Iulia Iuga, 1 Decembrie 1918 University of Alba Iulia, Discussant: Bogdan Căpraru, Al. I. Cuza University of Iaşi, EU NEW MEMBER STATES HOUSEHOLDS BANKING INDEBTEDNESS AND IT S IMPLICATIONS: AN OVERVIEW Angela Roman, Alexandru Ioan Cuza University of Iaşi, Alina Camelia Şargu, Alexandru Ioan Cuza University of Iaşi 23

22 Discussant: Iulia Iuga, 1 Decembrie 1918 University of Alba Iulia, VOLATILITY ANALYSIS OF THE OVERNIGHT INTEREST RATES IN ROMANIA, HUNGARY AD THE EURO ZONE Daniela Zapodeanu, University of Oradea, Mihail Ioan Cociuba, Babeş- Bolyai University, Cluj-Napoca, Coffee break ECONOMETRIC MODELING OF CREDIT RATINGS FOR RUSSIAN PUBLIC INDUSTRIAL ENTERPRISES Vladimir I. Soloviev, Financial University under the Government of the Russian Federation, Moscow, Russia, Tatiana M. Zadorozhnaya, State University of Management, Moscow, Russia 24

23 Section ECONOMICS Friday, November 4th 2011, Aula Magna Chairpersons: Professor Paul Rinderu, Phd, University of Craiova, Professor Vasile Burja, Phd, 1 Decembrie 1918 University of Alba Iulia, Secretary: Silvia Mihalache, 1 Decembrie 1918 University of Alba Iulia, Papers presentations ECONOMETRIC MODEL FOR ANALYSING THE STRUCTURAL FUNDS ABSORPTION AT REGIONAL LEVEL SECTORAL OPERATIONAL PROGRAMME INCREASING ECONOMIC COMPETITIVENESS Paul Rinderu, Oana Gherghinescu, University of Craiova, Discussant: Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, ASSESSING PERFORMANCE OF THE SUSTAINABLE SPATIAL DEVELOPMENT: ROMANIAN CASE STUDY Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, Discussant: Paul Rinderu, University of Craiova, 25

24 STRATEGIC AND ECONOMIC PLANNING, EXPRESSION OF ECONOMIC RATIONALITY Elena Ciucur, Dumitru Ciucur, Academy of Economic Studies, Bucharest, Discussant: Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, ICT, INFORMATIONAL INNOVATION AND KNOWLEDGE-BASED ECONOMY Mohamed Neffati, DEE Research Unit, University of Sfax, Tunisia Discussant: Ionela Gavrilă-Paven, 1 Decembrie 1918 University of Alba Iulia, ANALYSIS OF BUSINESS CYCLES USING STOCHASTIC PROCESSES Valentina Vasile, Institute of National Economy, n Academy of Sciences, Bucharest, Mariana Bălan, Institute for Economic Forecasting, n Academy of Sciences, Bucharest, Discussant: Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, 26

25 MODELS OF GOVERNANCE IN THE ROMANIAN ECONOMY Cristina Balaceanu, Cosmin Stoica, Dimitrie Cantemir University, Bucharest, Discussant: Cristian Marian Barbu, ARTIFEX University of Bucharest, STUDY OF RELATIONSHIP BETWEEN ECONOMIC GROWTH AND INCOME DISTRIBUTION (A CASE STUDY IN IRAN DURING THE PERIOD ) Mohammad Javad Razmi, Shokoofeh sadat Ashrafzadeh, Ferdowsi University of Mashhad, Iran Discussant: Cristina Balaceanu, Dimitrie Cantemir University, Bucharest, THE ROMANIAN AGRICULTURE BETWEEN MYTH AND REALITY Cristian Marian Barbu, ARTIFEX University of Bucharest, Discussant: Ionete Selina, Valahia University of Targoviste, Coffee break 27

26 Papers presentations HOW THE INVESTMENT IN R&D IS RELATED TO THE HUMAN CAPITAL ACCUMULATION? THE CASE OF ROMANIA Olimpia Neagu, Vasile Goldis Western University of Arad, Discussant: Cristian Marian Barbu, ARTIFEX University of Bucharest, THE STRUCTURE OF HEALTHCARE EXPENDITURE IN ROMANIA AND ITS IMPACT ON ITS FINANCING Ionete (Toplicianu) Selina, Mieilă Mihai, Toplicianu Valerică, Valahia University of Targoviste, Discussant: Cristian Marian Barbu, ARTIFEX University of Bucharest, VALORIZING ENTREPRENEURIAL POTENTIAL OF THE CENTRAL REGION PARTNERSHIP BETWEEN UNIVERSITY AND BUSINESS ENVIRONMENT AS SUPPORTING ELEMENT OF THE ENTREPRENEURIAL CULTURE Ionela Gavrilă-Paven, Andreea-Cipriana Muntean, 1 Decembrie 1918 University of Alba Iulia, Discussant: Paul Rinderu, University of Craiova, 28

27 EVOLUTION OF THE LABOUR MARKET IN THE ROMANIAN ECONOMY Ionela Gavrilă-Paven, 1 Decembrie 1918 University of Alba Iulia, Discussant: Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, FINAL DISCUSSION ON THE PAPERS PRESENTED IN ECONOMICS SECTION Discussants: Paul Rinderu, University of Craiova,, Phd Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, Romani 29

28 Section MANAGEMENT Friday, November 4th 2011, Ştefan Apor (Apor Palace) room Chairpersons: Professor Janusz K. Grabara, Phd, Czestochowa University of Technology, Poland Professor Moise I. Achim, Phd, 1 Decembrie 1918 University of Alba Iulia, Secretary: Larisa Dragolea, 1 Decembrie 1918 University of Alba Iulia, Papers presentations IMPLEMENTING "GREEN"ELEMENTS INTO THE SUPPLY CHAIN - THE LITERATURE REVIEW AND EXAMPLES Paula Bajdor, Janusz K. Grabara, Czestochowa University of Technology, Poland Discussant: Elida-Tomiţa Todăriţă, Lucian Blaga University of Sibiu, 30

29 THE GAMIFICATION AS A TOOL TO IMPROVE RISK MANAGEMENT IN THE ENTERPRISE Paula Bajdor, Czestochowa University of Technology, Poland Larisa Dragolea, 1 Decembrie 1918 University of Alba Iulia, Discussant: Corina Pop Sitar, n Academy, Iasi Subsidiary, NEW PARADIGMS OF THE 21 ST CENTURY LEADERSHIP Angela On, Mihaela Kardos, Juridical and Administrative Sciences, Petru Maior University, Tîrgu-Mureş, Discussant: Marioara Luduşan, 1 Decembrie 1918 University of Alba Iulia, PROJECT MANAGEMENT THEN AND NOW Diana Elena Ranf, Lucian Blaga University of Sibiu, Discussant: Larisa Dragolea, 1 Decembrie 1918 University of Alba Iulia, 31

30 THE ENVIRONMENTAL APPROACH OF SLATINA CITY REGARDING WASTE MANAGEMENT Dana-Maria Oprea, Artifex University, Bucharest, Discussant: Janusz K. Grabara, Czestochowa University of Technology, Poland PURCHASING MANAGEMENT OF BUSINESS SERVICES IN THE CONTEMPORARY KNOWLEDGE BASED ECONOMY Corina Pop Sitar, n Academy, Iasi Subsidiary, Discussant: Paula Bajdor, Czestochowa University of Technology, Poland EVOLUTIONS AND STRATEGIES ON THE FUTURES MARKET AT SIBEX Elida-Tomiţa Todăriţă, Lucian Blaga University of Sibiu, Discussant: Mălina Cordoş, 1 Decembrie 1918 University of Alba Iulia, 32

31 CURRENT STATUS OF RESEARCH IN THE DOMAIN OF THE PRE - UNIVERSITY MANAGEMENT Ana Tuşa, Claudiu Sorin Voinia, Lucian Blaga University of Sibiu, Discussant: Elena Sima, n German University, Sibiu, Coffee break Papers presentations INCREASE THEIR GRADUATES YOUTH UNEMPLOYMENT AS A RESULT OF THE CRISIS Marioara Luduşan, Nicolae Luduşan, Angela Monica Bara, 1 Decembrie 1918 University of Alba Iulia, Discussant: Corina Pop Sitar, n Academy, Iasi Subsidiary, 33

32 DIFFICULTIES IN MANAGERIAL COMMUNICATION AND ITS IMPLICATIONS OVER A COMPANY Mălina Cordoş, 1 Decembrie 1918 University of Alba Iulia, Mohammad Jaradat, Bogdan Vodă University, Cluj Napoca, Ionela Gavrilă-Paven, 1 Decembrie 1918 University of Alba Iulia, Discussant: Paula Bajdor, Czestochowa University of Technology, Poland OPERATIONALISATION OF RESEARCH ON ESTABLISHING THE DEGREE OF SATISFACTION OF USERS OF ROMANIAN AIR TRANSPORT SERVICES Elena Sima, n German University, Sibiu, Discussant: Larisa Dragolea, 1 Decembrie 1918 University of Alba Iulia, 34

33 Section MARKETING Friday, November 4th 2011, LAA room, Chairpersons: Professor Iacob Cătoiu, PhD, Academy of Economic Studies, Bucharest, Professor Filimon Stremţan, PhD, 1 Decembrie 1918 University of Alba Iulia, Secretary: Paştiu Carmen, 1 Decembrie 1918 University of Alba Iulia, Papers presentations CUSTOMER LOYALTY SPECIFIC FEATURES OF RETAIL ACTIVITY IN BUCHAREST Cătoiu Iacob, Academy of Economic Studies, Bucharest, Gârdan Daniel Adrian, Spiru Haret University, Bucharest, Geangu Iuliana Petronela, Spiru Haret University, Bucharest, Discussant: Filimon Stremţan, 1 Decembrie 1918 University of Alba Iulia, 35

34 ADVERTISING IN SMALL AND MEDIUM ENTERPRISES THE PRACTICAL EXAMPLES AND ADVICES Janusz K. Grabara, Bartłomiej Okwiet, Czestochowa University of Technology, Poland Discussant: Vegheş Călin, Academy of Economic Studies, Bucharest, A P.E.S.T. ANALYSE OF THE MARKETING ENVIRONMENT OF THE ROMANIAN SME SECTOR DURING THE LAST FINANCIAL CRISIS YEARS Mariana Constantinescu Lucreţia, Andreea Cojoaca (Panagoreţ), Valahia University, Târgovişte Discussant: Vegheş Călin, Academy of Economic Studies, Bucharest, STUDY REGARDING THE HEAVY METALS TRANSFER COEFFICIENTS IN THE AGRO ALIMENTARY PRODUCTS Maria Popa, 1 Decembrie 1918 University, Alba Iulia, Mariana Albulescu, West University of Timisoara, Dorin Popa, 1 Decembrie 1918 University, Alba Iulia Discussant: Filimon Stremţan, 1 Decembrie 1918 University of Alba Iulia, 36

35 THE IMPACT OF CUSTOMER RELATIONSHIP MARKETING ON COSTUMERS' IMAGE FOR JORDANIAN FIVE STAR HOTELS Tareq N. Hashem, Philadelphia University, Amman- Jordan Discussant: Andreea Muntean, 1 Decembrie 1918 University of Alba Iulia, RESEARCH REGARDING THE SATISFACTION OF BANK SERVICES CONSUMERS AT CEC BANK S.A. Andreea Muntean, 1 Decembrie 1918 University of Alba Iulia, Filimon Stremţan 1 Decembrie 1918 University of Alba Iulia, Discussant: Vegheş Călin, Academy of Economic Studies, Bucharest, ANALYSIS AND UNDERSTANDING OF KEY MARKETING CONCEPTS MARKETING ACTIVITIES ORGANIZED WITHIN THE FOOTWEAR INDUSTRY COMPANIES Carmen Adina Paştiu, 1 Decembrie 1918 University, Alba Iulia, Discussant: Andreea Muntean, 1 Decembrie 1918 University of Alba Iulia, 37

36 COURSES OF ACTION FOR THE DEVELOPMENT OF YOUTH TRAVEL IN ROMANIA Claudia Olimpia Moisă, 1 Decembrie 1918 University of Alba Iulia, Discussant: Andreea Muntean, 1 Decembrie 1918 University of Alba Iulia, Coffee break Papers presentations ADVERTISING A TOURIST DESTINATION THE MUREŞ WATER MEADOW NATURAL PARK, WEST REGION Cipriana Sava, The Christian University D. Cantemir Timişoara, Olimpia Moisă, 1 Decembrie 1918 University of Alba Iulia, Discussant: Filimon Stremţan, 1 Decembrie 1918 University of Alba Iulia, 38

37 ATTITUDE OF THE INHABITANTS OF CLUJ TOWARDS AMOUNTS INVESTED IN SPORT Andrei Lăncrăjan, Babeş-Bolyai University Cluj Napoca, Discussant: Claudia Olimpia Moisă, 1 Decembrie 1918 University of Alba Iulia, DISCUSSIONS 39

38 Section DOCTORAL COLLOQUIUM - ACCOUNTING Saturday, November 5th 2011, Senat (Apor Palace) room Chairpersons: Professor Patrick Boisselier, PhD, CNAM INTEC, Paris, France Professor Nicoleta Farcane, PhD, West University, Timişoara, Professor Adriana Tiron Tudor, PhD, Babeş-Bolyai University, Cluj Napoca Professor Sorin Briciu, PhD, 1 Decembrie 1918 University, Alba Iulia, Professor Vasile Burja, PhD, 1 Decembrie 1918 University, Alba Iulia, Professor Tatiana Dănescu, PhD, 1 Decembrie 1918 University, Alba Iulia, Secretary: Oana Raluca Ivan, 1 Decembrie 1918 University of Alba Iulia, Papers presentations COST CONTROL AND ITS IMPORTANCE IN SUBSTANTIATING DECISIONS Letiţia Maria Rof, 1 Decembrie 1918 University of Alba Iulia, Lavinia Cosneanu, West University of Timişoara, 40

39 ACCOUNTING REGULATIONS FOR GOODWILL AT A NATIONAL, EUROPEAN AND INTERNATIONAL LEVEL Raluca Valeria Raţiu, Babeş-Bolyai University of Cluj Napoca, INTERNAL AUDIT A KEY ELEMENT OF CORPORATE GOVERNANCE IN CREDIT INSTITUTIONS Ciprian Mihăilescu, 1 Decembrie 1918 University of Alba Iulia, Corina Ducu, 1 Decembrie 1918 University of Alba Iulia, FINANCIAL ACCOUNTING INFORMATION AND INFORMATION SYSTEM IN THE HOSPITALITY INDUSTRY OF ROMANIA Carmen Scorţe, 1 Decembrie 1918 University of Alba Iulia, Horia Tudor Adreica, 1 Decembrie 1918 University of Alba Iulia, CORPORATE GOVERNANCE FRAMEWORK VS ROMANIAN S CORPORATE GOVERNANCE PRACTICES Anca Sabina Popa, Babeş-Bolyai University of Cluj Napoca, 41

40 IMPLICATIONS OF FINANCIAL ACCOUNTING INFORMATION IN MAKING DECISIONS IN SMES Mihaela-Denisa Virforeanu (Coman), Valahia University of Târgovişte, Alina Iuliana Tăbîrcă, Valahia University of Târgovişte, Vlad Viorel Stanciu, Valahia University of Târgovişte, COGNITIVE MEANINGS OF MANAGEMENT CONTROL IN ESTIMATING THE DEGREE FOR ACHIEVING THE STRATEGY Alina Puţan, 1 Decembrie 1918 University of Alba Iulia, Ioan Dan Topor, 1 Decembrie 1918 University of Alba Iulia, COSTS ACCOUNTING ORGANISATION IN THE COAL MINING INDUSTRY ACCORDING TO THE STANDARD COST METHOD CONCEPT Ileana-Sorina Rakos (Boca), Valahia University, Târgovişte, 42

41 COSO AND EC REGULATION 1083/2006 FROM ESF IMPLEMENTATION PERSPECTIVE Cristian Grigore Dogar, 1 Decembrie 1918 University of Alba Iulia, Horia Tudor Andreica, 1 Decembrie 1918 University of Alba Iulia, THE ROLE OF COST INFORMATION IN DECISION- MAKING. CASE STUDY Ioan Dan Topor, 1 Decembrie 1918 University of Alba Iulia, Ioana Dorin, 1 Decembrie 1918 University of Alba Iulia, Alina Puţan, 1 Decembrie 1918 University of Alba Iulia, THE ENTITY S FINANCIAL-ACCOUNTING RISKS Corina Ducu, 1 Decembrie 1918 University of Alba Iulia, Ciprian Mihăilescu, 1 Decembrie 1918 University of Alba Iulia, THE EVOLUTION OF THE CONCEPT AND THE OBJECTIVES OF THE FINANCIAL AUDIT Ioana Iuliana Pop Grigorescu, 1 Decembrie 1918 University of Alba Iulia, 43

42 THE BEGINNING OF THE AUDITING PROCESS OF FINANCIAL SITUATIONS CASE STUDY Ioana Dorin, 1 Decembrie 1918 University of Alba Iulia, Anca Udristoiu, 1 Decembrie 1918 University of Alba Iulia, Raul Burdea, 1 Decembrie 1918 University of Alba Iulia, FINANCIAL MANAGEMENT-ERM- CORPORATE GOVERNANCE Anca Sabina Popa, Babeş-Bolyai University of Cluj Napoca, THE ROLE OF DEFERRED TAXES ON FAIR PRESENTATION OF FINANCIAL ACCOUNTING INFORMATION Ileana Iulia Istudor, Valahia University of Târgovişte, Lorena Predescu, Valahia University of Târgovişte, Nicoleta Nistor, Valahia University of Târgovişte, 44

43 Section DOCTORAL COLLOQUIUM - ECONOMICS Saturday, November 5th 2011, Senat (Apor Palace) room Chairpersons: Professor Alexandru Minea, PhD, CERDI, University of Auvergne, Clermont-Ferrand, France Assoc. Professor Mihai Mutaşcu, PhD, West University, Timişoara, Secretary: Dan Dănuleţiu, 1 Decembrie 1918 University of Alba Iulia, CONSIDERATIONS REGARDING LENDING POLICY AND CREDIT RISK Florin Mihai Magda, Babeş-Bolyai University, Cluj Napoca COMMON AGRICULTURAL POLICY - AN APPROACH TO THE POST-2013 REFORM Oana Marilena Niculescu, The Academy of Economic Studies, Bucharest, 45

44 MONETARY POLICY AND FINANCIAL STABILITY. CASE STUDY: ROMANIA Anca Elena Nucu, Alexandru Ioan Cuza University of Iasi, ROMANIAN HIGHER EDUCATION REFORM AND ADAPTATION BETWEEN THE REQUIREMENTS OF THE KNOWLEDGE SOCIETY Ştefan Viorica, Valahia University of Târgovişte, Chivu Mariana, Valahia University of Târgovişte, BUILDING FINANCIAL BRANDS IN THE CONTEXT OF THE CHALLENGES OF CONTEMPORARY KNOWLEDGE - BASED ECONOMIES Anamaria Clara Asztalos, University of Graz, Austria CORRUPTION-CAUSE OF THE DETERIORATION OF ECONOMIC SITUATION Camelia Avram-Boitoş, 1 Decembrie 1918 University of Alba Iulia, PREDICTING SUCCESSFUL PROBABILITY OF CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABLE DEVELOPMENT STRATEGY IMPLEMENTATION USING FUZZY SETS THEORY Lucian Sîrb, West University, Timişoara, 46

45 MAIN PRUDENTIAL INDICATORS IN THE BANKING SYSTEM AND THEIR EVOLUTION Ramona Teşu, Babeş-Bolyai University, Cluj Napoca CROSS-COUNTY INTERNAL MIGRATION AND CONVERGENCE IN ROMANIA Daniela Bunea, The Academy of Economic Studies, Bucharest, NORMS OF REFERENCE IN FINANCIAL AUDIT Angela Broju (Petcu), Academy of Economic Studies, Bucharest, Lia Dorica Hususan(Dogaru), Academy of Economic Studies, Bucharest, 47