Nicolae Barsan-Pipu, Ph.D., Faculty of Finance and Accounting, Christian University "Dimitrie Cantemir", Str. Bisericii Romane no. 107, Brasov, 500068, Romania and Ileana Tache, Ph.D., Faculty of Economic Sciences, "Transilvania" University of Brasov, B-dul Eroilor no. 29, Brasov, 500036, Romania.