THE ANNALS OF THE
"ŞTEFAN CEL MARE"
UNIVERSITY SUCEAVA,
FASCICLE OF THE FACULTY OF
ECONOMICS AND
PUBLIC ADMINISTRATION
ANUL 7, NR. 7
CONTENTS AND ABSTRACTS
SUCEAVA - 2007
CONTENTS
CONTABILITATE-FINANŢE ................................................. Error! Bookmark not defined.
THE NECESSITY AND THE OBJECTIVES OF THE FINANCIAL ANALYZE ............. 5
Post-graduate university assistant Ştefăniţă ŞUŞU ........................................................... 5
„Ştefan cel Mare” University of Suceava .......................................................................... 5
Faculty of Economics and Public Administration.............................................................. 5
Trade and Tourism Department ......................................................................................... 5
FINANCIAL COMMUNICATION THROUGH THE ANNUAL STATEMENTS IN THE
ENTERPRISE ........................................................................................................................ 5
PhD. Student Lect. Camelia Mihalciuc, The Economy and Public Administration
Faculty, Suceava ................................................................................................................ 5
Preparator Irina Chiriţă, The Economy and Public Administration Faculty, Suceava .... 5
MANAGEMENT-MARKETING ............................................. Error! Bookmark not defined.
CHANGE MANAGEMENT IN INDIAN BANKS: PERSONNEL MANAGEMENT
DURING THE ECONOMIC TRANSITION IN INDIA ....................................................... 5
Purva G Hegde, Government College of Quepem, Goa, India .......................................... 5
Babu P George, School of Management, Pondicherry University, India .......................... 5
Alexandru Nedelea, Univ."Stefan cel Mare" Suceava, Romania ....................................... 5
THE USE AND BOUNDARIES OF COMMUNICATION ON MANAGERIAL
ACTIVITY ............................................................................................................................. 6
Prep. Univ. Simona BUTA ................................................................................................. 6
Prep. Univ. Angela COZORICI.......................................................................................... 6
„Ştefan cel Mare” University of Suceava .......................................................................... 6
Faculty of Economic Sciences and Public Administration ................................................ 6
A STUDY OF E-ENABLED KNOWLEDGE MANAGEMENT IN SELECTED INDIAN
BANKS .................................................................................................................................. 6
Professor K. Mohan ........................................................................................................... 6
School of Management, Pondicherry University, India ..................................................... 6
Lecturer Babu P George .................................................................................................... 6
School of Management, Pondicherry University, India ..................................................... 6
Associate Professor Ph.D. Alexandru Nedelea .................................................................. 6
"Stefan cel Mare" University Suceava, Romania ............................................................... 6
MANAGEMENT AND STRATEGICAL LEADERSHIP.................................................... 6
Lector dr. Camelia BĂEŞU ................................................................................................ 6
Universitatea “ Ştefan cel Mare” Suceava ........................................................................ 6
Facultatea de Ştiinţe Economice şi Administraţie Publică ................................................ 6
ECONOMIE, COMERŢ, SERVICII ..................................................................................... 7
COMPETITIVENESS AND PERFORMANCE IN THE ROMANIAN RURAL
TOURISM DEVELOPMENT AND PROMOTION OF THE NATIONAL TOURISTIC
BRAND .................................................................................................................................. 7
Associate professor Ph.D. Mihaela BIRSAN ..................................................................... 7
Post-graduate university assistant Stefanita SUSU ........................................................... 7
Trade and Tourism Department ......................................................................................... 7
Faculty of Economics and Public Administration.............................................................. 7
“Stefan cel Mare” University of Suceava, ......................................................................... 7
ROMANIA .......................................................................................................................... 7
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THE PROTECTIONISM AND FREE-EXCHANGE ON TRADE POLICIES
PRACTICED BY THE WORLD STATES ........................................................................... 7
Lecturer Univ. Drd. Rozalia Kicsi ..................................................................................... 7
Prof. Univ. PhD. Aurel Burciu ........................................................................................... 7
„Ştefan cel Mare” University of Suceava .......................................................................... 7
CHANGES BROUGHT BY THE U.E. ADHERING IN THE EVOLUTION OF THE
ROMANIAN TOURISM ....................................................................................................... 8
Assistant Adrian Liviu SCUTARIU .................................................................................... 8
Associate professor PhD. Carmen NĂSTASE .................................................................... 8
“Ştefan cel Mare” University of Suceava .......................................................................... 8
THE NEW CONTEXT OF EUROPEAN TOURISM ........................................................... 8
Conf. Univ. Dr. Carmen Chaşovschi.................................................................................. 8
Prep. Univ. Otilia Albu ...................................................................................................... 8
Universitatea „Ştefan cel Mare” Suceava ......................................................................... 8
PRIORITIES OF ROMANIA’S FOREIGN POLICY IN 2007............................................. 8
Preparator universitar Angela Nicoleta COZORICI ......................................................... 8
Preparator universitar Simona BUTA ............................................................................... 8
Universitatea „Ştefan Cel Mare” Suceava ........................................................................ 8
THE END OF CASH ERA .................................................................................................... 8
Cioban Gabriela-Liliana .................................................................................................... 8
Facultatea de Ştiinţe Economice şi Administraţie Publică Suceava .................................. 8
STATISTICĂ, INFORMATICĂ ŞI MATEMATICĂ .......................................................... 9
MATHEMATICAL ANALYSIS OF THE OPTIMUM SOLUTION IN THE GENERAL
MODEL OF THE CONSUMER............................................................................................ 9
ANAMARIA G. MACOVEI, .............................................................................................. 9
Lector univ. drd, "Ştefan cel Mare" University Suceava, ................................................. 9
Faculty of Economics and Public Administration,............................................................. 9
SORIN T. SIRETEAN, ...................................................................................................... 9
Ing., ec., drd, "Ştefan cel Mare" University Suceava ......................................................... 9
Faculty of Mechanical Engineering, Mechatronics and Management. ............................ 9
OPTIMUM DIMENSION OF THE MONEY FUNDS, ........................................................ 9
THE DISCREET MANNER .................................................................................................. 9
ANAMARIA G. MACOVEI, .............................................................................................. 9
Lector univ. drd, "Ştefan cel Mare" University Suceava, ................................................. 9
Faculty of Economics and Public Administration,............................................................. 9
SORIN T. SIRETEAN, ...................................................................................................... 9
Ing., ec., drd, "Ştefan cel Mare" University Suceava ......................................................... 9
Faculty of Mechanical Engineering, Mechatronics and Management. ............................ 9
DREPT ŞI ADMINISTRAŢIE PUBLICĂ .......................................................................... 10
HUMAN BEING AND NATURE ....................................................................................... 10
LEGAL COORDINATES.................................................................................................... 10
Professor Ph.D. Elena Iftime .......................................................................................... 10
“Stefan cel Mare” University Suceava ............................................................................ 10
ADMINISTRATIV REFORM - DECENTRALIZATION AND LOCAL DEMOCRACY.
ENHANCING PEOPLE PARTICIPATION IN LOCAL AFFAIRS .................................. 10
Lecturer Phd. Ciprian Ungureanu .................................................................................. 10
Lecturer Phd. Irina Bilouseac .......................................................................................... 10
University „Stefan cel Mare” Suceava Romania ............................................................ 10
3
THE QUALITY OF HUMAN RESOURCES - DECISIVE ELEMENT OF AN
ORGANIZATION’S ACTIVITY ........................................................................................ 10
Lect. Univ. Phd Bălăneasa Maria Cristina ...................................................................... 10
Stefan cel Mare University ............................................................................................... 10
CONSIDERATIONS ON THE RELATION REGIONALIZATION –
DECENTRALIZATION IN ROMANIA............................................................................ 11
Lecturer Phd. Irina Bilouseac .......................................................................................... 11
Lecturer Phd. Ciprian Ungureanu .................................................................................. 11
University „Stefan cel Mare” Suceava Romania ............................................................ 11
PUBLIC PRIVATE PARTNERSHIPS ................................................................................ 11
IN ADMINISTRATIVE CONTRACTS .............................................................................. 11
Liana Pascariu ................................................................................................................. 11
University ”Ştefan cel Mare” Suceava ............................................................................ 11
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SECTION 1
ACCOUNTING – FINANCE
THE NECESSITY AND THE OBJECTIVES OF THE FINANCIAL
ANALYZE
Post-graduate university assistant Ştefăniţă ŞUŞU
„Ştefan cel Mare” University of Suceava
Faculty of Economics and Public Administration
Trade and Tourism Department
Abstract
Transposed in the economical domain, the analyze is a research method for the economical-financial
phenomena, based on the decomposing of these ones in their constitutive parts, until the simplest elements, in
order to identify and eliminate the causes which impress adverse tendencies to the studied phenomena. The
financial analyze can also be perceived as science of interpretation and as fundamental element of the
economical practice as it currently interfere in the process of elaboration, evaluation and control of the
decisions adopted by the managerial team of the company.
FINANCIAL COMMUNICATION THROUGH THE ANNUAL
STATEMENTS IN THE ENTERPRISE
PhD. Student Lect. Camelia Mihalciuc, The
Economy and Public Administration Faculty, Suceava
Preparator Irina Chiriţă, The Economy and
Public Administration Faculty, Suceava
Abstract
The financial statements must present the information in a manner that helps a user assess the liquidity
of an entity’s assets and liabilities, in a manner that portrays a cohesive financial picture of an entity and is
comparative and consistent from one period to another, for helping investors, creditors, and others understand
an entity’s financial position and changes in that position and use that information to assess the amounts, timing,
and uncertainty of an entity’s future cash flows.
SECTION 2
MANAGEMENT – MARKETING
CHANGE MANAGEMENT IN INDIAN BANKS: PERSONNEL
MANAGEMENT DURING THE ECONOMIC TRANSITION IN INDIA
Purva G Hegde, Government College of Quepem, Goa, India
Babu P George, School of Management, Pondicherry University, India
Alexandru Nedelea, Univ."Stefan cel Mare" Suceava, Romania
Abstract
Waves of Liberalization, Privatization and Globalization (LPG) have begun to strike the shores of India
from the very early 90’s. Until then, the lifeblood of the economic life of the nation was the public sector, which
also festooned itself often extravagantly at the commanding heights of the Indian society. There grew an
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excessive regulatory mechanism, high cost economy and poor performance on the external front in spite of
practicing the mantra of planned development for the previous forty years. Regulations have led to widespread
corruption and have made state bureaucratic apparatus cumbersome, tedious, arbitrary, and cost ineffective.
THE USE AND BOUNDARIES OF COMMUNICATION ON
MANAGERIAL ACTIVITY
Prep. Univ. Simona BUTA
Prep. Univ. Angela COZORICI
„Ştefan cel Mare” University of Suceava
Faculty of Economic Sciences and Public Administration
Abstract
The managerial communication is a competitive factor and a strategic advantage of an organization. In
this context, the communication factor has an impact over the whole activity of the firm, as well as in his
relations with the outside is overwhelming. Any organization doesn’t identify only through the products and/or
his services but also through the communication ability between employees and the managerial staff. For the
successful manager the communication is a state of mind and an instrument; he spends 70 – 90% of time
speaking, listening, writing and reading, so communicating.
A STUDY OF E-ENABLED KNOWLEDGE MANAGEMENT IN
SELECTED INDIAN BANKS
Professor K. Mohan
School of Management, Pondicherry University, India
Lecturer Babu P George
School of Management, Pondicherry University, India
Associate Professor Ph.D. Alexandru Nedelea
"Stefan cel Mare" University Suceava, Romania
Abstract
Indian banking is at the threshold of a paradigm shift. The applications of technology and product
innovations are bringing about structural changes in the Indian Banking system. Information technology and
the communications networking systems have revolutionalised the working of banks and financial entities all
over the world. It is only recently that information technology has begun to make headways in the offices of
commercial banks. However, with a significant workforce, the public sector banks have not been able to harness
the beneficial effects of computerization. Information technology is viewed more as a reconciliation equipment
for the back office and a ledger mechanism for the front office. This, in effect, constrains PSBs from providing a
‘single window concept’ service to their customers in a world where banking is increasingly becoming a
consumer-centric service provider. This paper examines the gainful effects of the use of information technology
and also gives a critical analysis of the impact of IT on banking performance and customer services.
Keywords: Technological advances, knowledge management, banking in India, internet and online
banking, e-banking innovations, future of e-banking, and India.
MANAGEMENT AND STRATEGICAL LEADERSHIP
Lector dr. Camelia BĂEŞU
Universitatea “ Ştefan cel Mare” Suceava
Facultatea de Ştiinţe Economice şi Administraţie Publică
Abstract
Strategical management implies leadership and administration as well. A new process of enterprise
management involves activities aiming mainly to create an overall vision of strategical framework; to assure the
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existence and functioning of basic management staff, with interpersonal, communication, organization and
proper management potential and abilities; to give relative freedom to managers to administer and take
decisions as close as possible to customer, and to communicate and implement the strategical framework and
requested cultural factors as well.
SECTION 3
ECONOMY, TRADE, SERVICES
COMPETITIVENESS AND PERFORMANCE IN THE ROMANIAN
RURAL TOURISM DEVELOPMENT AND PROMOTION OF THE
NATIONAL TOURISTIC BRAND
Associate professor Ph.D. Mihaela BIRSAN
Post-graduate university assistant Stefanita SUSU
Trade and Tourism Department
Faculty of Economics and Public Administration
“Stefan cel Mare” University of Suceava,
ROMANIA
Abstract
A sustained development of a country in transition is not possible nowadays in the absence of a
national competitiveness and innovative strategy, which insures a constant increasing of productivity and life
standard.
The analysis, connected with competitive development context in Romania indicates the fact that there
are major discrepancies of competitiveness compared with countries from west and central Europe. But,
Romania has some fields where its competitive advantage can be achieved and maintained. One of these fields is
tourism: rural tourism and agro tourism.
This paper is trying to clarify the problems of rural tourism in Romania and to develop a model of
competitiveness together with an associated set of indicators that allows the identification of the relative
strengths and weaknesses of different tourism destination can be used by industry and governments to increase
tourists’ number and expenditure and also to provide socio-economical prosperity.
THE PROTECTIONISM AND FREE-EXCHANGE ON TRADE
POLICIES PRACTICED BY THE WORLD STATES
Lecturer Univ. Drd. Rozalia Kicsi
Prof. Univ. PhD. Aurel Burciu
„Ştefan cel Mare” University of Suceava
Abstract
The trade policy, as part of a state’s economic policy, is also influenced among others by the economic
prevailing doctrine on one time or another, form the historical evolution of a respective state; in this way, an
analysis of the external economic relationships of a state can be performed of two perspectives, from a liberalist
perspective and from a nationalist perspective, respectively. The nationalist approach has priority, considering
the strictly chorological/historical point of view, but related to the impact/extension, the economical liberalism is
the doctrine/the dominant current of the last two centuries.
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CHANGES BROUGHT BY THE U.E. ADHERING IN THE EVOLUTION
OF THE ROMANIAN TOURISM
Assistant Adrian Liviu SCUTARIU
Associate professor PhD. Carmen NĂSTASE
“Ştefan cel Mare” University of Suceava
Abstract:
Romania has various and attractive touristic destinations. Among the most important points of
attraction we can mention: the seaside, The Carpathians, the ecological and cultural tourism, The Danube
Delta, Bucharest. With the integration of Romania in E.U., more and more tourists from the member states will
be interested to discover the new integrated countries. In Europe more and more money are allocated for
holidays, and there is an ageing tendency of the population, which signifies more people with free time to travel
around. The adhering will also bring Structural Funds which can be used for the tourism promotion and
development.
THE NEW CONTEXT OF EUROPEAN TOURISM
Conf. Univ. Dr. Carmen Chaşovschi
Prep. Univ. Otilia Albu
Universitatea „Ştefan cel Mare” Suceava
Abstract
Tourism is an important economic activity in modern Europe. It comprises a wide variety of
products and destinations and many different stakeholders are involved – both public and private - with very
decentralized areas of competence, often at regional and local levels.
Tourism has great potential in contributing to the achievement of several major EU objectives, such
as sustainable development, economic growth, employment and economic and social cohesion.
PRIORITIES OF ROMANIA’S FOREIGN POLICY IN 2007
Preparator universitar Angela Nicoleta COZORICI
Preparator universitar Simona BUTA
Universitatea „Ştefan Cel Mare” Suceava
Abstract:
As a consequence of the accession to the EU, Romania has strategic and tactical foreign policy options
available and a new, unprecedented space for shaping its priorities and actions, as well as a potential of
contributing to the creation of multilateral instruments and policies. This can be achieved with intelligence,
pragmatism and balance. The fundamental foreign policy landmarks will not change, but the paradigm of the
political-diplomatic expression and action will change and vary, according to the new circumstances,
opportunities and responsibilities.
THE END OF CASH ERA
Cioban Gabriela-Liliana
Facultatea de Ştiinţe Economice şi Administraţie Publică Suceava
Str. Universităţii nr.13 Suceava 720229
0330 101130, 0230 522978, 0230 216147
[email protected]
Abstract:
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A country’s success in being regarded as a credible candidate for joining the European Union can be
referred to as a remarkable trick. However, remaining a credible member may prove even harder. That is the
depressing lesson taught by the death of communist economies and the birth of the young democracies and
capitalist economies.
Today, it is a premiere when the portrait of a contemporary personality in the field of economy is printed
on a certain currency. But it is a half premiere because, in the context of the global economy, most of the
commercial transactions are based on the electronic transfer of money. In such a case, these facts have a rather
symbolic value: the portrait of that particular person is put in the shadow because few people actually have the
chance to see it. On the other hand, the cards, which are a representation of electronic money, might be
replaced, in the future, by mobile phones.
This could be a possible image of our future! The question is whether, under such circumstances,
Romania can keep up with the speed of global development. We can only hope it will!




era of currency wobbles
end of the cash era
age of electronic money
anonymity of cash
SECTION 4
STATISTICS, INFORMATICS AND MATHEMATICS
MATHEMATICAL ANALYSIS OF THE OPTIMUM SOLUTION IN
THE GENERAL MODEL OF THE CONSUMER
ANAMARIA G. MACOVEI,
Lector univ. drd, "Ştefan cel Mare" University Suceava,
Faculty of Economics and Public Administration,
SORIN T. SIRETEAN,
Ing., ec., drd, "Ştefan cel Mare" University Suceava
Faculty of Mechanical Engineering, Mechatronics and Management.
Abstract
Each consumer has an expense budget that, according to preferences and priorities, must be sent, thus
finding the optimum solution. In this article the optimum solution of the consumer’s general model is analyzed.
General forms for the budget restriction, the utility function and the consumer’s general model are presented. In
order to mathematically analyze the consumer’s general model, four hypotheses are taken into consideration.
With the help of these data the consumer’s general model was solved for the general case and more explicitly,
fort the particular case.
OPTIMUM DIMENSION OF THE MONEY FUNDS,
THE DISCREET MANNER
ANAMARIA G. MACOVEI,
Lector univ. drd, "Ştefan cel Mare" University Suceava,
Faculty of Economics and Public Administration,
SORIN T. SIRETEAN,
Ing., ec., drd, "Ştefan cel Mare" University Suceava
Faculty of Mechanical Engineering, Mechatronics and Management.
Abstract
In a market economy the money funds allocation is an important factor for the trade companies. These must
make payments, foreseen or not, of the available money funds, that can be in excess or in deficit. In this article we
9
define the cost and the average cost of money funds allocation, and the adequate formulas are presented. With the
help of these notions the optimum dimension of the available money funds as well as its discovery. All notions are
presented for the discreet case. In the second part of this article an actual example is given that helps us to determine
the optimum money funds and the cost of its dimensioning, in the discreet case.
SECTION 5 – LAW AND PUBLIC ADMINISTRATION
HUMAN BEING AND NATURE LEGAL COORDINATES
Professor Ph.D. Elena Iftime
“Stefan cel Mare” University Suceava
Abstract
No matter what the chosen opinion would be, it’s incontestable the role that the principles of
international law have in adopting some political or legal measures which are able to offer a wide field of action
to the effort of realizing the environment’s objectives.
ADMINISTRATIV REFORM - DECENTRALIZATION AND LOCAL
DEMOCRACY. ENHANCING PEOPLE PARTICIPATION IN LOCAL AFFAIRS
Lecturer Phd. Ciprian Ungureanu
Lecturer Phd. Irina Bilouseac
University „Stefan cel Mare” Suceava Romania
Abstract
Administrative reform indicates a series of interventions that are promoted by political or
administrative bodies and introduced to adapt public administration to economic and social change. There is no
equivalent to such interventions in the private sector, where the word reform is not used. Here, such words as
change or transformation are used and adapting to the market and the surrounding environment is an ongoing
process. It has been calculated that private enterprises modify their structures and procedures every 5-8 years.
The need for reform in the public sector and the stress laid on interventions in this area depend on
various factors. First of all, public administrations are usually bigger than private organizations and tend to be
more stable. As far as size is concerned, it should be remembered that public administrations in European
countries with fifty to sixty million inhabitants employ from four to six million people. As far as stability is
concerned, public administrations are more or less meticulously regulated by laws, that is, by the acts of the
legislature. For this reason, they are bereft of complete power to regulate themselves. Because of their size and
the stability of their functioning and organization, public administrations change less quickly than the political,
economic, and social framework in which they have to operate. In order to reduce the differential, special public
policies known as administrative reforms are usually adopted. Through such policies any difficulties arising as a
result of size and stability may be overcome.
THE QUALITY OF HUMAN RESOURCES - DECISIVE ELEMENT OF
AN ORGANIZATION’S ACTIVITY
Lect. Univ. Phd Bălăneasa Maria Cristina
Stefan cel Mare University
Abstract
The essential preoccupation of each employee is to offer products and services according to the preestablished specifications, therefore, making employees more conscious and responsible in this direction
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significantly increases the chances to obtain quality. A high importance is given to the way in which the leader
focuses the employees’ interest towards the same purpose. Its intervention means the justification of the need of
change, monitoring processes, defining acceptable performances and demonstrating the way in which they can
be improved.
CONSIDERATIONS ON THE RELATION REGIONALIZATION –
DECENTRALIZATION IN ROMANIA
Lecturer Phd. Irina Bilouseac
Lecturer Phd. Ciprian Ungureanu
University „Stefan cel Mare” Suceava Romania
Abstract
The regionalization theme has been differently approached. In a first version it has been seen as
administrative decentralization, which would lead to an even more bureaucratic model, increasing the number
of non-contractual decision levels, so without any law effects on a bad decision. Instead of the two already
existing now, the central and the local ones, represented by the county and the local communities, the region
would add and administrative inflation, complicating even more the administrative decisional chain, without any
contractual competences transferred upon the region. A second model combines the regional rule technique with
political prerogatives, that is a deep regionalization, with two levels of political competence, complementary,
both having contractual prerogatives, law competences, being law persons and direct credit chief accountants.
There are important development differences among different regions in a state.
PUBLIC PRIVATE PARTNERSHIPS IN ADMINISTRATIVE
CONTRACTS
Liana Pascariu
University ”Ştefan cel Mare” Suceava
Abstract
The communities have accessed the public-private partnership as a solution for a better management of
services on a local level, relying on the support of the Local public administration law. Public-private
partnerships in administrative contracts are forms of cooperation between public authorities and the world of
business which aim to ensure that infrastructure projects can be carried out or that services of use to the public
can be provided.
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