economie europeana 2010+cover - · pdf fileroxana ionescu -davidescu, lecturer phd...
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European Economy: present and perspectives, International Conference, 10th edition
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THE EFFECTS OF THE EUROPEAN INTEGRATION ON LABOUR MARKET IN ROMANIA ...............12Cristina BĂLĂCEANU, PhD Senior LecturerFaculty of International Economic Relations, “Dimitrie Cantemir” Christian University of BucharestClaudia BENTOIU, PhD Junior LecturerFaculty of International Economic Relations, “Dimitrie Cantemir” Christian University of BucharestAndreea – Monica PREDONU, Teaching AssistantFaculty of International Economic Relations, “Dimitrie Cantemir” Christian University of Bucharest
CHALLENGES FOR THE NATIONAL MOLDOVAN STATISTICS IN THE EUROPEAN CONTEXT ....20Oleg CARA, Deputy General DirectorNational Bureau of Statistics of the Republic of Moldova
REFLECŢII ASUPRA COMPETITIVITĂŢII REPUBLICII MOLDOVA ÎN CONTEXTUL CRIZEIFINANCIARE............................................................................................................................................................29
Corneliu Guţu, Conf. cercetător, dr.,Academia de Studii Economice din Moldova
FACETS OF ECONOMIC PROTECTIONISM IN KNOWLEDGE SOCIETY. AN EPISTEMOLOGICALANALYSIS .................................................................................................................................................................32
Alina-Petronela HallerPhD Research fellow III. Iaşi Branch of the Romanian Academy. Iasi, Romania
EPISTEMOLOGICAL APPROACH OF ECONOMIC LIBERALIZATION DETERMINANTS IN THEKNOWLEDGE SOCIETY .......................................................................................................................................38
Alina-Petronela HallerPhD Research fellow III. Iaşi Branch of the Romanian Academy
THE IMPACT OF GLOBAL CRISIS ON THE SOCIO-ECONOMIC DISPARITIES AND REGIONALDEVELOPMENT IN THE EUROPEAN UNION..................................................................................................44
Mihaela Dana IgnatAlexandru Ioan Cuza University, Iaşi, RomaniaCamelia Nicoleta MorariuAlexandru Ioan Cuza University, Iaşi, Romania
LOCAL SUSTAINABLE DEVELOPMENT, ASPECTS OF POPULATION HEALTH ..................................54Romeo IONESCU, Professor Eng. PhDStefan cel Mare University of Suceava, Romania
BRAIN CAPITALISATION – THE NEW PYLON OF THE REGIONAL DEVELOPMENT ........................60Ph.D.Professor Romeo IonescuDunarea de Jos University, Galati, Romania
THE EDUCATION – VECTOR OF HUMAN DEVELOPMENT. ROMANIAN PERSPECTIVE ..................70Lecturer Amalia Ioniţă, Petroleum and Gas University from Ploieşti, RomaniaAssociate professor Mirela Matei, Petroleum and Gas University from Ploieşti, Romania
STATISTICAL ANALYSIS OF THE WORK ENVIRONMENT OF SURVEY OPERATORS ......................77Alina Moroşanu, Phd. Student“Alexandru Ioan Cuza” University/Doctoral School for Economics, Iaşi, Romania
THE CHOICE FOR SOCIAL DISCOUNT RATE. ...............................................................................................84Assistant professor, Ioan Alin Nistor, PhDFaculty of Business, “Babes-Bolyai” University, Cluj-Napoca, Romania
Economie Europeană: prezent şi perspective, Conferinţă Internaţională, ediţia a X-a
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ASPECTE PRIVIND CONCURENŢA PE PIAŢA TELEFONIEI DIN ROMÂNIA ÎN CONTEXTUL U.E. .89Asist. univ. drd. Adrian Liviu SCUTARIUConf. univ. dr. Carmen NĂSTASEEc. drd. Alina BĂLANUniversitatea “Ştefan cel Mare” Suceava, România
THE APPLICATION OF THE EUROPEAN CHARTER FOR REGIONAL OR MINORITY LANGUAGESIN ROMANIA IN THE FIELD OF EDUCATION ................................................................................................95
Roxana Alina Petraru, PhDs university lecturer,The University of “Petre Andrei” from Iasi, Romania
THE STATUTE OF THE ECONOMIC MODEL WITHIN SCIENTIFIC KNOWLEDGE: CONCEPTUAL-THEORETICAL APPLICATIONS IN TERMS OF INTERDISCIPLINARY CONTEXT ............................102
Georgeta PUSTIU, Master student“Stefan cel Mare” University Suceava, Romania
AN OVERVIEW REGARDING THE ROLE OF CAPITAL MARKETS IN THE MODERNECONOMIES ..........................................................................................................................................................112
Şargu Alina Camelia, PhD Candidate„Alexandru Ioan Cuza” University Iasi, Romania, Faculty of Economics and Business Administration, DoctoralSchool of Economics
IRELEVANŢA ÎN CONTEXTUL ACTUAL A INDICATORULUI RIR ÎN CADRUL PROIECTELOR CUFINANŢARE NERAMBURSABILĂ EUROPEANĂ ..........................................................................................121
Moroşan Andrei-Alexandru, masterandUniversitatea “Ştefan cel Mare” Suceava, Suceava, România
THE MANAGEMENT OF NATURAL PROTECTED AREAS FROM BULGARIA .....................................130Associate Professor phd. Andreea Băltăreţu,„Dimitrie Cantemir” Christian University, Faculty of Touristic and Commercial Management, Bucharest,Romania
BRANDING ROMANIA AS A TOURIST DESTINATION ...............................................................................137Camelia Pavel, Lecturer PhD candidate“Dimitrie Cantemir” Christian University, Bucharest, Romania
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SOCIAL LEGITIMACY AND BUSINESS CITIZENSHIP................................................................................150Aura BRISCARU, lecturerPetre Andrei University, Iaşi, România
NEW STAKEHOLDERSHIP’ WEBS...................................................................................................................155Aura Brişcaru, lecturerPetre Andrei University, Iaşi, România
CURRENT ASPECTS REGARDING EMOTIONAL INTELLIGENCE AND LEADERSHIP.....................162Larisa Dragolea, Lecturer PhD“1 Decembrie1918” University of Alba Iulia, RomaniaCotîrlea Denisa, PhD Student“1 Decembrie1918” University of Alba Iulia, Romania
TIME FOR EMOTIONAL CHANGE OF PEOPLE AND ORGANISATION ................................................172Camelia – Olivia Ilieş, Junior Teacher AssistantPetru Maior University, Tg-Mures, Romania
METHODS OF MEASURING INTELLECTUAL CAPITAL ...........................................................................178Prof. PhD., Gheorghe LepadatuChristian University "Dimitrie Cantemir", Bucharest, Faculty of Finance, Banking and Accounting
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UNDERSTANDING RISK MANAGEMENT IN SMALL 7 STEPS..................................................................182Valentin Petru MĂZĂREANU, PhDThe Faculty of Economics and Business Administration“Alexandru Ioan Cuza” University of Iasi, Iasi, Romania
MODELS OF ENTREPRENEURSHIP IN THE GLOBALIZATION ERA .....................................................188Constantin Sasu, Professor PhDUniversitatea „Al.I.Cuza” IaşiLuciana Sasu, PhD studentUniversitatea „Al.I.Cuza” Iaşi
IMPACTUL ISD ASUPRA DEZVOLTARII REGIONALE A ROMANIEI IN CONTEXTUL ECONOMICCRITIC – GRUPUL EGGER.................................................................................................................................194
Conf. univ. dr. Carmen NĂSTASE,Universitea "Ştefan cel Mare" din Suceava, RomaniaLector univ. dr. Mihai POPESCUUniversitea "Ştefan cel Mare" din Suceava, Romania
THE COMPETENCE OF THE MANAGER IN A MILITARY STRUCTURE ...............................................202Drd. ec. Sofronia Petrică PuiuUniversitatea Alexandru Ioan Cuza Iași, România
DECISION-MAKING METHODS AND COMMUNICATION STRATEGIES IN MANAGEMENT..........209Ovidiu Spirescu, Master student“Stefan cel Mare” University, Suceava, Romania
METHODS FOR THE EMPLOYEES’ PERFORMANCE EVALUATION.....................................................216Sebastian Adrian Uriesi, PhD StudentFaculty of Economics and Business Administration, “Al.I.Cuza” University, Iasi, Romania
INVESTIŢIA STRĂINĂ DIRECTĂ ÎN ROMÂNIA SUB IMPACTUL CRIZEI FINANCIAREACTUALE................................................................................................................................................................222
Lect.univ.dr. Lucreţia Mariana ConstantinescuFacultatea de Ştiinţe Economice, Univ.Valahia din Târgovişte, România
INVESTIŢIILE STRĂINE DIRECTE – CREŞTERE ECONOMICĂ ..............................................................230Asist. univ. drd. Gabriela-Liliana CIOBANUniversitatea “Ştefan cel Mare” Suceava, RomaniaDrd. Costel-Ioan CIOBANArhiepiscopia Sucevei şi Rădăuţilor, Suceava, RomaniaUniversitatea ”Al. Ioan Cuza” Iaşi, Romania, Şcoala Doctorală de Economie
THE IMPACT OF THE CULTURE ON THE STRATEGIES OF THE COUNTY MEHEDINTIORGANISATIONS .................................................................................................................................................236
Doina ROSCA, Adriana SCHIOPOIU BURLEA, Marioara AVRAM, Laurenţiu DRAGOMIR, Mirela SÎRBU,Cristian NEGULESCU, Ionuţ PANDELICĂ, Daniel AVRAM
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FINANCIAL INTEGRATION OF EUROPEAN MONEY MARKET UNDER EMU. AN OVERVIEW......253Andreea Avadanei, Phd Student“Alexandru Ioan Cuza” University, Doctoral School of Economics, Iasi, Romania
THE IMPLICATIONS OF ECONOMIC AND MONETARY UNION IN SUSTAINING EUROPEANCORPORATE BOND MARKET INTEGRATION.............................................................................................261
Andreea Avadanei, Phd Student“Alexandru Ioan Cuza” University, Doctoral School of Economics, Iaşi, RomaniaSorin Gabriel Anton, University assistant, Ph. D.“Alexandru Ioan Cuza” University, Business Administration Department, Iaşi, Romania
Economie Europeană: prezent şi perspective, Conferinţă Internaţională, ediţia a X-a
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ENTERPRISE PERFORMANCE ASSESSMENT THROUGH THE INCOME, IN TERMS OF APPLYINGNEW ACCOUNTING REGULATIONS...............................................................................................................270
Junior Lecturer Ph.D. Roxana-Manuela DICU“Alexandru Ioan Cuza” University of Iaşi, RomaniaLecturer Ph.D. Daniela-Neonila MARDIROS“Alexandru Ioan Cuza” University of Iaşi, Romania
FINANCIAL MEASURES OF RESPONSE TO THE PRESENT ECONOMIC GLOBAL CRISIS..............277Professor Epure, Dănuţ Tiberius, Ph.D„Ovidius” University of Constanta, RomaniaTeaching Assistant Cuşu, Dorinela„Ovidius” University of Constanta, Romania
THE LEASING – COMPANY’S FINANCIAL METHOD .................................................................................283Roxana Ionescu -Davidescu, Lecturer PhD„Dimitrie Cantemir” Christian University, Bucharest, Romania
NEED AND BENEFITS OF CASH FLOW INFORMATION............................................................................289Prof. PhD., Gheorghe LepadatuChristian University "Dimitrie Cantemir", Bucharest, Romania
THE INTERDEPENDENCE BETWEEN ACCOUNTABILITY FROM PRODUCERS OF FINANCIALAND ACCOUNTING INFORMATION AND THE TRANSPARENCY OF REPORTING FORDESIGNATED USERS ...........................................................................................................................................295
Lecturer Ph.D. Daniela-Neonila MARDIROS“Alexandru Ioan Cuza” University of Iaşi, RomaniaJunior Lecturer Ph.D. Roxana-Manuela DICU“Alexandru Ioan Cuza” University of Iaşi, Romania
FINANCIAL INSTRUMENTS ACCOUNTING REFORM. THE MOST IMPORTANT CHANGESBROUGHT BY IFRS 9 ...........................................................................................................................................303
Lect. univ. dr. Iuliana Oana MIHAI1, Lect. univ. dr. Camelia MIHALCIUC2
1Universitatea “Dunărea de Jos” Galati, Departamentul Administrarea Afacerilor2Univesitatea “Ştefan cel Mare” Suceava, Facultatea de Ştiinţe Economice şi Administraţie Publică, CatedraContabilitate-Finanţe
ACCOUNTING INFORMATION: MANAGEMENT USEFUL TOOL............................................................313Ph. D Student Ec. Postolache (Maleş) I. Daniela“Alexandru I. Cuza” University of Iasi, Romania
HOW TRUE IS THE TRUE AND FAIR VIEW...................................................................................................320Alexandra-Daniela Socea, PhD. Student“Alexandru Ioan Cuza” University, Iaşi, Romania
FINANCIAL AND ECONOMICAL ANALYSIS IN EVALUATION AND FIXING OF THE RISKS..........327Drd. ec. Sofronia Cristina AntonelaUniversitatea Alexandru Ioan Cuza Iași, România
TRUE AND FAIR VIEW IN THE CONTEXT OF THE EUROPEAN ACCOUNTINGHARMONIZATION ...............................................................................................................................................332
Neculai TABĂRĂ, PhD Professor“Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Iaşi, RomaniaAlina Ionela RUSU, PhD student“Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Iaşi, Romania
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ANALIZA DINAMICII ŞI PONDERII SERVICIILOR ÎN HOTELURI ŞI RESTAURANTE,ÎNVĂŢĂMÂNT, SĂNĂTATE ŞI ASISTENŢĂ SOCIALĂ ÎN ROMÂNIA ......................................................342
European Economy: present and perspectives, International Conference, 10th edition
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Prof. univ. dr. Elena-Maria BijiProf. univ. dr. Eugenia LileaConf. univ. dr. Mihaela VătuiAcademia de Studii Economice BucureştiAsist. univ. dr. Florin-Paul-Costel LileaUniversitatea Artifex Bucureşti
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LEGAL ASPECTS CONCERNING FINANCIAL INSTRUMENTS – GROUND OF THEINTERNATIONAL ACCOUNTING.....................................................................................................................349
Asist. univ. Iacob BaciuChristian University Dimitrie Cantemir, Bucharest, Romania
LEGAL CONSIDERATIONS CONCERNING CORRUPTION AND TAX EVASION IN ROMANIA .......356Asist. univ. Iacob BaciuChristian University Dimitrie Cantemir, Bucharest, Romania
TERMS CONCERNING LEASING IN NATIONAL AND INTERNATIONAL JUDICIALLITERATURE.........................................................................................................................................................362
Barna Noluţă Ph. D. in LawAdvocate, Neamţ Bar Association, Romania
CHRONOLOGICAL ASPECTS OF THE IMPACT OF THE OTTAWA CONVENTION ON SOMECATEGORIES OF INTERNATIONAL COMMERCIAL TRANSACTIONS.................................................367
Barna Noluţă Ph. D. in LawAdvocate, Neamţ Bar Association, Romania
THE EUROPEAN PROTECTION OF THE RIGHT TO LIBERTY AND SECURITY .................................373PhD Student Dumitrescu Iulius – CezarJudge at the Suceava Court of Appeal, Suceava, Romania
COMPARATIVE ANALYSIS OF THE RIGHT TO LIBERTY AND SECURITY REGULATIONS IN THECONSTITUTION OF ROMANIA AND MOLDOVA .........................................................................................379
PhD Student Dumitrescu Iulius – CezarJudge at the Suceava Court of Appeal, Suceava, Romania
IMPACT ON CITIZENS QUALITY OF PUBLIC SERVICES .........................................................................387PhD Student Constantin PITUUniversity of „Al.I.Cuza” IasiPhD Student Camelia SCRIPNICIUC-LEFTERUniversity of „Al.I.Cuza” Iasi
PARTNER ABUSE WITHIN THE BANK IN CREDIT AGREEMENT ..........................................................392Scientific coordinator: lector univ. dr. Nemţoi GabrielaSaftiu Cristina – Student –“Ştefan cel Mare” University Suceava – RomâniaŞtefănoaia Mariana – Student –“Ştefan cel Mare” University Suceava – RomâniaMicu-Drescanu Vlad – Student –“Ştefan cel Mare” University Suceava – România
PROGRES CĂTRE EXCELENŢĂ. IMPLEMENTAREA CAF (CADRUL COMUN DE AUTOEVALUAREA MODULUI DE FUNCŢIONARE A INSTITUŢIILOR PUBLICE) ÎN ADMINISTRAŢIA PUBLICĂ.....401
Subprefect Angela Zarojanu,Instituţia Prefectului-judeţul Suceava, municipiul Suceava, România
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TRUE AND FAIR VIEW IN THE CONTEXT OF THE EUROPEAN ACCOUNTINGHARMONIZATION
Neculai TABĂRĂ, PhD Professor“Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Iaşi, Romania
Alina Ionela RUSU, PhD student“Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Iaşi, Romania
Abstract: Accounting aims to continuously achieve the desideratum for performance witch refers to the „true and fairview”, insofar the degree of the objetive reality’s reflection by a complete and relevant information on economic facts
and processes reflected in the currency. But the approach to the meaning and practical applicability of this concept
varies internationally and that because there are major differences between accounting systems witch interact globally.
Multiple images that intended to be faithful, raise questions about the referentilas underlying the true and fair view,
about the organization of the accounting normalization and about those whom are addressed the provided information.
So, this paper aims not to find a generally accepted definition of the concept of true and fair view but a briefpresentation of the main coordinates that have influenced its conceptual development and of his role in the process of
european accounting harmonization.
Keywords: true and fair view, annual financial statements, accounting harmonization, normalization, accountingreferential
JEL Classification: M41, F30
Introduction
Because there is trade between human beingsor business, because the quantities of human,financial, natural and technical resources arelimited and because third party is interested infinancial information produced by thesocieties, accounting is a vital presence intoday's society. The true wealth is measuredtoday, primarily, by the quantity and qualityof information held at a time, and theaccounting generates the information that isnecessary to support the decision. Thus,modern management can not be conceivedwithout the offer of accounting information.Given this role of accounting, which makes itbecome “a vital institution of capitalism”(Colasse, 2009, p. 14), it goes without sayingthat its practice must comply with the rulesissued by the legitimate courts. If theaccounting rules would not comply withofficial documents that it would not draw anyvalue to different stakeholders who use themto clarify their relations with the enterprisebut also to make their own decisions. This hasled development in various countries and thenworldwide, of the rules that guide accountingpractice.Requiring annual financial statements to "givea true and fair view of assets and liabilities,
financial position and results" of thecompany, the fourth European Directiveintroduced in 1978 a notion to validate thebusiness representation through the annualfinancial statements. The Regulation no.1606/2002 of the European Parliament andCouncil, which decided to apply InternationalFinancial Reporting Standards at EU levelmakes the compliance of true and fair view bythese rules a "fundamental condition" of theiradoption in European Union countries.However, this representation must take intoaccount, on one hand, the requirements ofrules to be applied to develop financial andaccounting information about the companyand, on the other hand, the complex andmultiple reality of this entity.
About accounting normalization…
“Accounting is a social construction, and - assuch - reflects the society in which itdeveloped” (Iqbal, 2002, pp. 190). It issubject of official rules and unwritten rulesthat have developed through customarypractice. Due to the social role of accountinginformation, the accounting must provide a„normalized” reality. The supply ofaccounting information must be distributedevenly in society and it requires the
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That is why accounting principles or conceptsmust be in a perpetual evolution, to rank asclose to reality.
Acknowledgements
This work was partially supported by theEuropean Social Fund in Romania, under theresponsibility of the Managing Authority forthe Sectorial Operational Programme forHuman Resources Development 2007-2013(grant POSDRU/88/1.5/S/47646).
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