First Author:   Alexandru Todea Faculty of Economics and Business Administration, Babes-Bolyai University alexandru.todea@econ.ubbcluj.ro   Cluj-Napoca, 400591, Romania   +40.264 41 86 52(Phone) +40.264 41 86 52(Fax) econ.ubbcluj.ro Second Author: Andrei Rusu Faculty of Economics and Business Administration, Babes-Bolyai University rusu.andrei24@yahoo.com   Cluj-Napoca, 400591, Romania   +40.264 41 86 52(Phone) +40.264 41 25 70(Fax)