Thursday, June 5, Opening Ceremony Location: Great Hall of the Palace of Culture

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1 Thursday, June 5, Opening Ceremony Location: Great Hall of the Palace of Culture Section 3 ECONOMICS, ACCOUNTING, FINANCE, BANKING Paper Presentations Location: Continental Hotel Co chairs: Dumitru MATIŞ, Babeş Bolyai University, Cluj Napoca, România Ramona NEAG, Petru Maior University of Tîrgu Mureş, ACCOUNTING HARMONIZATION AND DIVERSITY Dumitru MATIŞ, Babeş Bolyai University of Cluj Napoca, Răzvan MUSTAŢĂ, Babeş Bolyai University of Cluj Napoca, THE STATEMENT OF COMPREHENSIVE INCOME BETWEEN THEORY AND INFORMATIONAL NEEDS OF EXTERNAL USERS Ramona NEAG, Petru Maior University of Tîrgu Mureş, Irina Doina PĂŞCAN, Petru Maior University of Tîrgu Mureş, CLASSIFICATION OF LEASING COMMERCIAL TRANSACTIONS ACCORDING TO IASB VISION Mihaela Cosmina PETRE NIŢĂ, Constantin Brâncoveanu University of Piteşti, 31

2 CONCEPTS OF POLITICS, OPTIONS, AND ACCOUNTING TREATMENTS IN THE AGRICULTURAL EXPLOITATIONS Atanasiu POP, Babeş Bolyai University, Cluj Napoca, Sorin Constantin DEACONU, Babeş Bolyai University, Cluj Napoca, THE PUBLIC ALIMONIES ACCOUNTING SYSTEM IN FROM CASH TO THE ACCRUAL ACCOUNTING Iuliana CENAR, 1 Decembrie 1918 University of Alba Iulia, POSSIBLE APPROACHES OF THE POLICIES APPLICABLE TO THE COSTS OF THE TRANSITION FROM ACCOUNTANCY IN THE NATIONAL CURRENCY TO THE ONE IN EURO Mărioara AVRAM, University of Craiova, Veronel AVRAM, University of Craiova, THE EFFECT OF ACCOUNTANCY ASSESSMENT PROCEDURES THE UNDERTAKINGS FINANCIAL INCOME AND ONTO HIS FINANCIAL POSITION Árpád FÜLÖP, Sapientia University, Miercurea Ciuc, INTANGIBLE ASSETS IN KNOWLEDGE BASED SOCIETY Aurora POPESCU, Romanian American University, Bucharest, Nicoleta RADNEANŢU, Romanian American University, Bucharest, EVA VERSUS TRADITIONAL ACCOUNTING MEASURES OF PERFORMANCE AS DRIVERS OF SHAREHOLDER VALUE A COMPARATIVE ANALYSIS Andreea Paula DUMITRU, Romanian American University of Bucharest, Cristina Elena DUMITRU, Romanian American University of Bucharest, THE GENERAL FRAME FOR THE DRAWING UP OF THE FINANCIAL STATEMENTS OF THE COMPANIES Mioara ŢURCAŞ, Banca Transilvania, Alba Iulia, VALUATING THE QUALITY OF INVESTMENTS RECOGNIZED IN THE FINANCIAL STATEMENT OF FINANCIAL INVESTMENT COMPANIES IN THE VIEW OF IFRS Ovidiu SPĂTĂCEAN, Petru Maior University of Tîrgu Mureş, INTERNAL CONTROL OF THE FINANCIAL REPORTS Tatiana DĂNESCU, Petru Maior University of Tîrgu Mureş, 32

3 FAIR VALUE PRINCIPLE OF EVALUATION ALTERNATIVE TO THE HISTORICAL COST Anca Raluca ŞANDRU, Petru Maior University of Tîrgu Mureş, THE PUBLIC ACCOUNTING CIRCUITS Brăduţ BOLOŞ, Petru Maior University of Tîrgu Mureş, LA COSMÉTIQUE DU BILAN POUR AMELIORER LA LIQUIDITÉ ET LA SOLVABILITÉ Ioan BIRCEA, Petru Maior University of Tîrgu Mureş, THE MAIN IDEAS IN THE ADOPTION OF THE IFRS FOR SME IN THE UE Ema MAŞCA, Petru Maior University of Tîrgu Mureş, Lunch break Paper Presentations Location: Continental Hotel Co chairs: Ilie ŞIMON, Academy of Economic Studies Bucharest, Ioan NISTOR, Babes Bolyai University of Cluj Napoca, Lazăr CISTELECAN, Petru Maior University of Tîrgu Mureş, CAN RECESSION ABROAD DELAY EURO ADOPTION IN? Ilie ŞIMON, Academy of Economic Studies Bucharest, FINANCING HEALTH CARE IN THE USA Ioan NISTOR, Babeş Bolyai University of Cluj Napoca, Cristina CIUMAŞ, Babeş Bolyai University of Cluj Napoca, Viorela Ligia VĂIDEAN, Babeş Bolyai University of Cluj Napoca, 33

4 LA POSSITION INVESTITIONALE INTERNATIONALE DE ROUMANIE: LES REPERES AU COMMENCEMENT DU TROISIEME MILLENIUM Cistelecan LAZĂR, Petru Maior University of Tîrgu Mureş, TITLE WILL BE ANNOUNCED Nicolae TODEA, 1 Decembrie 1918 University of Alba Iulia, SOCIAL DIMENSIONS OF SUSTAINABLE DEVELOPMENT Crina MALCOCI, Alecu Russo University, Bălţi, MOLDOVA THE DEVELOPMENT POTENTIAL OF THE N ECONOMY UNDER THE STRUCTURAL FUNDS FRAMEWORK Oana GHERGHINESCU, University of Craiova, Paul RINDERU, University of Craiova, Daniel NEAGOE BĂCANU, University of Craiova, THE MOTIVES OF INFLATION IN REPUBLIC OF MOLDOVA Raisa GRUMEZA, Alecu Russo University, Bălţi, MOLDOVA Liusea CERNICA, Alecu Russo University, Bălţi, MOLDOVA REGIONAL DEVELOPMENT IN IN THE CONTEXT OF ACCESSING STRUCTURAL FUNDS Roxana Maria NANU, University of Craiova, Radu BUZIERNESCU, University of Craiova, LE SYSTÈME BANCAIRE ROUMAIN DANS L'UNION EUROPÉENNE Cristi Marcel SPULBĂR, University of Craiova, Coffee break EUROPEAN GOVERNANCE: IS SUBSIDIARITY PRINCIPLE A COMPROMISE BETWEEN SUPRANATIONALISTS AND INTERGOVERNMENTALISTS OR A CONSTITUTIVE PRINCIPLE OF MULTI LEVEL SYSTEM? Constantin CHIRIAC, Academy of Economic Studies Bucharest, 34

5 L IMPACTE DES RÉMITTENCES SUR LA SITUATION ÉCONOMICO SOCIALE DANS LA RÉPUBLIQUE DE MOLDOVA Natalia BRANASCO, Alecu Russo University, Bălţi, MOLDOVA REPÈRES CONCERNANT LE DEGRÉ D IMPLÉMENTATION DU SYSTÈME DES RETRAITES MULTI PILIERS EN ROUMANIE Dan MAJOR, Babeş Bolyai University, Cluj Napoca, THE ROLE OF GLOBAL GOVERNANCE IN CONTEMPORARY ECONOMY FROM SOLVING TO PREVENTING CONFLICTS Ion IVAN, National Intelligence Academy, Bucharest, THE OPERATIONAL RISK THE GREAT ENSEMBLE SURPRISE OF THE BASEL II APPROACH Corneliu GROSU, BRD Groupe Société Genérale, Tîrgu Mureş, COMPETITIVENESS AND INNOVATION OF THE N COMPANIES Csaba NAGY, Mihai Eminescu University Timişoara, TAX HAVEN UTILIZATION BETWEEN FISCAL EVASION AND FISCAL FRAUD Alina BRATU, "Spiru Haret University" of Constanţa, Silviu BRATU, "Spiru Haret University" of Constanţa, THE INVESTMENT DECISION: ESTIMATING OF THE CASH FLOWS Dorel BERCEANU, University of Craiova, THE RURAL DEVELOPMENT IN IN THE POST ACCESSION PERIOD Mariana SORLESCU, Romanian American University Bucharest, PROGRAMS OF ENERGY EFFICIENCY DEMAND SIDE MANAGEMENT (DSM) Mihaela GHICAJANU, University of Petroşani, 35

6 Friday, June 6, Paper Presentations Location: Continental Hotel Co chairs: Ilie ŞIMON, Academy of Economic Studies Bucharest, Ioan NISTOR, Babes Bolyai University of Cluj Napoca, Lazăr CISTELECAN, Petru Maior University of Tîrgu Mureş, SELECTIVE IMMIGRATION POLICIE Doru CIRNU, Constantin Brâncuşi University of Tîrgu Jiu, AN EMPIRICAL RESEARCH ABOUT THE POSSIBILITY OF IMPLEMENTING BALANCED SCORECARD IN UNIVERSITIES Cristina Silvia NISTOR, Babeş Bolyai University, Cluj Napoca, THE HIGHER EDUCATION'S FINANCE Cristina CIUMAŞ, Babes Bolyai University of Cluj Napoca, GROWTH ORIENTED FISCAL POLICY THE EXAMPLES OF IRELAND AND HUNGARY Adrienn ERŐS, University of Miskolc, HUNGARY TITLE WILL BE ANNOUNCED LĂCĂTUŞ VIOREL, Babeş Bolyai University of Cluj Napoca, THE MOBILITY OF BUSINESS KNOWLEDGE Zoltán BARTHA, University of Miskolc, HUNGARY LA RELATION ENTRE TVA ET LE STANDARD DE VIE DE LA POPULATION Rodica CISTELECAN, Petru Maior University of Tîrgu Mureş, 36

7 OPTIMIZATION OF PROFIT FUNCTION CVP MODEL IN THE CASE OF MULTI PRODUCT SITUATION Beatrice ŞTEFAN, Petru Maior University of Tîrgu Mureş, Daniel ŞTEFAN, Petru Maior University of Tîrgu Mureş, IS MONETARY STABILITY A GLOBAL PUBLIC GOOD? Mihaela GÖNDÖR, Petru Maior University of Tîrgu Mureş, ORDRE ET DÉSORDRES MONÉTAIRES ET FINANCIERS INTERNATIONAUX Adrian ŞIMON, Petru Maior University of Tîrgu Mureş, 37