Athenaeum University


Double Blind Review Evaluation

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ISSN-L 2065 - 8168
ISSN (e) 2068 - 2077
ISSN (p) 2065 - 8168

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Address

Giuseppe Garibaldi No. 2A
Bucharest, Romania

Phones

Tel: +4 021.230.57.38
Fax: +4 021.231.74.18

Email

secretariat@univath.ro

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  1. 1. CYBERSECURITY AND MACROECONOMIC VULNERABILITIES — 30 June 2023

    Authors:   • Robert Claudiu HELLVIG, Afiliation: University of Targoviste, Romania
    Abstract: Managing the risks of national information systems is vital in order to ensure an indestructible information security. The risks associated with any t

    No 67 - Supplement May 2023 > CYBERSECURITY AND MACROECONOMIC VULNERABILITIES

  2. 2. INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH — 05 October 2023

    Authors:   • Maria-Mădălina BOGEANU-POPA, email: madalinabogeanu@yahoo.com , Afiliation: University of Petroșani, Petroșani, Romania  • Mariana MAN, email: man_mariana2006@yahoo.com , Afiliation: University of Petroșani, Petroșani, Romania
    Abstract: This paper presents the way integrated reporting is part of the business strategy. Currently, financial information represents the main source of data

    No 67 - Supplement May 2023 > INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH

  3. 3. NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT — 30 March 2023

    Authors:   • Larisa Roxana MANEA, email: larisamanea@yahoo.com , Afiliation: University of Valahia, Targoviste, Romania  • Alexandra BRATU, email: alexandrabratu@gmail.com, Afiliation: University of Valahia, Targoviste, Romania
    Abstract: The audit mission is, first of all, depending of the quality management standards developed at the level of each audit entity (private or public secto

    No 67 - March 2023 > NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT

  4. 4. EXTERNAL PUBLIC AUDIT, A TOOL TO IMPROVE THE DECISIONS BY THE MANAGEMENT OF PUBLIC FUNDS FOR SUSTAINABLE DEVELOPMENT — 30 September 2022

    Authors:   • Xiaoyu ZHAN, email: xiao@xiao.ro, Afiliation: “Valahia” University of Targoviste, Romania
    Abstract: The topic of the study tries to answer the question, „Is external public audit a lever to identify vulnerabilities in the way how the public fun

    No 66 - September 2022 > EXTERNAL PUBLIC AUDIT, A TOOL TO IMPROVE THE DECISIONS BY THE MANAGEMENT OF PUBLIC FUNDS FOR SUSTAINABLE DEVELOPMENT

  5. 5. CHOOSING THE MOST SUITABLE PROJECT MANAGEMENT METHODOLOGY — 30 March 2022

    Authors:   • Diana Andreea (DUMITRACHE) ROTARU, email: diandreea.rotaru@gmail.com, Afiliation: University “Valahia” of Targoviste, Romania
    Abstract: During last decades, project management growth rapidly. It developed from a couple fields of application including civil construction, engineering, an

    No 62 - Supplement June 2021 > CHOOSING THE MOST SUITABLE PROJECT MANAGEMENT METHODOLOGY

  6. 6. CORPORATE SOCIAL RESPONSIBILITY - NATIONAL PUBLIC POLICIES IN THE EUROPEAN UNION — 30 March 2022

    Authors:   • Florinel CÎMPEANU, email: florinel.cimpeanu84@gmail.com, Afiliation: Valahia University of Targoviste, Romania
    Abstract: Corporate social responsibility has become a well-established concept that designates the voluntary integration by companies of social and environment

    No 62 - Supplement June 2021 > CORPORATE SOCIAL RESPONSIBILITY - NATIONAL PUBLIC POLICIES IN THE EUROPEAN UNION

  7. 7. COST-BENEFIT ANALYSIS: BASIC TOOL IN MAKING DECISIONS RELATED TO INVESTMENT PROJECTS — 30 March 2022

    Authors:   • Magdalena DĂNESCU (DUTA), email: magdalena@danescu.eu, Afiliation: “Valahia” University of Târgoviște
    Abstract: The scientific approach aims to address the value of cost-benefit analysis of an investment project, namely environmental equipment and machinery to r

    No 62 - Supplement June 2021 > COST-BENEFIT ANALYSIS: BASIC TOOL IN MAKING DECISIONS RELATED TO INVESTMENT PROJECTS

  8. 8. APPROACHES TO THE INTERNATIONAL CAPITAL FLOWS IN THE GLOBALIZED ECONOMY — 21 December 2014

    Authors:   • Maria MACRIS, email: mariamacris2011@yahoo.com, Afiliation: Assoc. prof. Ph. D. University of Petrosani, Faculty of Sciences, Romania  • Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: Prof. Ph.D. University of Petrosani, Faculty of Sciences, Romania
    Abstract: The problem addressed by this paper concerns issues related to the international capital flows in the current context of the globalized economy. In th

    No 36 - December 2014 > APPROACHES TO THE INTERNATIONAL CAPITAL FLOWS IN THE GLOBALIZED ECONOMY

  9. 9. THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES — 21 December 2014

    Authors:   • Adelina DUMITRESCU – PECULEA, email: dumitrescu.peculea@snspa.ro, Afiliation: Lecturer, Ph.D. National University of Political Studies and Public Administration  • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: Lecturer, Ph.D. “Athenaeum” University of Bucharest
    Abstract: Future development directions are a continuation of that which already exists, are driven by the wish of continuous improvement and are influenced by

    No 36 - December 2014 > THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES

  10. 10. EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978 — 21 December 2014

    Authors:   • IBRAHIM MERT, Phd. Student, email: ibrahimm1508@yahoo.com  • HUSEYIN MERT,Phd., Assistant Professor, email: huseyin.mert@okan.edu.tr
    Abstract: Objectives: The purpose of this study has been to (a) measure the growth of exports for five of the six core EU founders (Belgium, France, Italy, Luxe

    No 33 - March 2014 > EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978

  11. 11. THEORIES AND MODELS OF FISCAL POLICY — 23 December 2014

    Authors:   • Assistant Alina Georgiana Solomon, Ph.D Candidate, email: alinagsolomon@yahoo.com, Afiliation: ”Dimitrie Cantemir” Christian University of Bucharest, Faculty of Finances, Banks and Accountancy
    Abstract: Within the paper “Theories and models of fiscal policy” we made a presentation of the main fiscal theories elaborated by the renowned repr

    No 31 - September 2013 > THEORIES AND MODELS OF FISCAL POLICY

  12. 12. A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY — 23 December 2014

    Authors:   • Ibrahim MERT, PhD Student, email: ibrahimm1508@yahoo.com, Afiliation: Alexandru Ioan Cuza University, Iasi Faculty of Economy and Business Administration (FEAA)
    Abstract: Objectives: The purpose of this article was to review the historical evolution of accounting in the late Ottoman Empire and the modern Republic of Tur

    No 31 - September 2013 > A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY

  13. 13. TOWARDS A NONLINEAR APPROACH OF THE MODERN SOCIETIES — 15 January 2015

    Authors:   • Cristian Nicolae STANICA, PhD, email: stanica_cris@yahoo.com, Afiliation: Institute of Economic Forecast, Romanian Academy, Bucharest
    Abstract: The paper points out the impact of modern theory methods of synergetic over the analysis of sociology and economics. These methods are able to capture

    No 30 - June 2013 > TOWARDS A NONLINEAR APPROACH OF THE MODERN SOCIETIES

  14. 14. THE EVOLUTION OF ROMANIAN MARKET OF GDP AND INFLATION IN THE PERIOD 2005-2012 — 15 January 2015

    Authors:   • Ph.D. student Gabriela PREDA, email: gabi.preda@bnro.ro, Afiliation: Romanian Academy, Romania, Bucharest, National Institute of Economic Research ‘Costin C. Kiritescu’, Department of Economic, Social and Legal Studies,
    Abstract: Our approach to the research – the results of which are presented in this paper – is based on the assumption that the relation between the

    No 30 - June 2013 > THE EVOLUTION OF ROMANIAN MARKET OF GDP AND INFLATION IN THE PERIOD 2005-2012

  15. 15. RELEVANT FUNDING OF THE SMEs BUSINESS DEVELOPMENT IN ROMANIA IN THE CURRENT EUROPEAN CONTEXT INFLUENCED BY THE ECONOMIC CRISIS — 15 January 2015

    Authors:   • Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petrosani, Faculty of Sciences, Department of Economics Sciences  • Maria MACRIS, email: mariamacris2011@yahoo.com, Afiliation: University of Petrosani, Faculty of Sciences, Department of Economics Sciences
    Abstract: The business success of an economic entity largely depends on the funding politics they adopt, during which there is a need to identify those funding

    No 30 - June 2013 > RELEVANT FUNDING OF THE SMEs BUSINESS DEVELOPMENT IN ROMANIA IN THE CURRENT EUROPEAN CONTEXT INFLUENCED BY THE ECONOMIC CRISIS

  16. 16. ROMANIA’S ACCESSION TO THE EURO AREA — 15 December 2014

    Authors:   • Carmen ALBU, Afiliation: Doctoral student in Economics, National Institute of Economic Research, Romanian Academy
    Abstract: Romania's decision to join the European Union was a strategic orientation embraced practically all the political forces of the country and the

    No 35 - September 2014 > ROMANIA’S ACCESSION TO THE EURO AREA

  17. 17. SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS — 15 December 2014

    Authors:   • Paula – Angela VIDRASCU, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania  • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania
    Abstract: Intangible assets evaluation involves finding the optimal path for the estimation of the value of an intangible asset by using one or more of the asse

    No 35 - September 2014 > SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS

  18. 18. ANALYSIS OF UNEMPLOYMENT AMONG YOUNG INDIVIDUALS FROM ROMANIA BY ECONOMETRIC METHODS — 15 December 2014

    Authors:   • Mariana BALAN , email: dr.mariana.balan@gmail.com, Afiliation: Ph.D. Professor “Athenaeum” University of Bucharest
    Abstract: Even if the issue of young individual’s inclusion on the labour market was always and important issue on political agendas, in the last two deca

    No 35 - September 2014 > ANALYSIS OF UNEMPLOYMENT AMONG YOUNG INDIVIDUALS FROM ROMANIA BY ECONOMETRIC METHODS

  19. 19. AN INQUIRY REGARDING THE INFLUENCE OF THE EXPANSION OF INTERNET NETWORKS UPON THE DEVELOPMENT OF THE SOCIO-ECONOMIC ENVIRONMENT — 15 December 2014

    Authors:   • Assist. Prof. Antoniu Ovidiu BALINT PhD Candidate, email: balint_antoniu_ovidiu@yahoo.com, Afiliation: The Bucharest University of Economic Studies 6, Romana Sq, Sector 1, 010374, Bucharest, Romania  • Lecturer Andrei Mihai CRISTEA PhD Candidate, email: cristeaandm@yahoo.com, Afiliation: Hyperion University from Bucharest 169, Calarasilor Str., Sector 3, 030615, Bucharest, Romania  • Assist. Prof. Dan Gabriel CRISTEA PhD Candidate, email: dancristea2@yahoo.com, Afiliation: Hyperion University from Bucharest 169, Calarasilor Str., Sector 3, 030615, Bucharest, Romania  • Otilia Stefania BALINT MA Student, email: otilia.balint@gmail.com, Afiliation: National School for Political Science and Public Administration 6-8, Povernei Str., Sector 1, 010644, Bucharest, Romania,
    Abstract: The implementation and expansion of internet networks around the world had a huge impact on the development of the social-welfare of citizens, where t

    No 34 - June 2014 > AN INQUIRY REGARDING THE INFLUENCE OF THE EXPANSION OF INTERNET NETWORKS UPON THE DEVELOPMENT OF THE SOCIO-ECONOMIC ENVIRONMENT

  20. 20. CONSIDERATIONS ON THE CONDITIONS OF TIME LIMITS FOR APPROACHING THE ADMINISTRATIVE LITIGATION COURT, IN THE ROMANIAN AND FRENCH LAW — 15 December 2014

    Authors:   • PhD Luciana BEZERITA, email: luciana.tomescu@gmail.com, Afiliation: “Athenaeum” University of Bucharest
    Abstract: We reviewed in this article the legal regime of the time limit in which the prefect - Government’s representative in the Romanian law, namely

    No 34 - June 2014 > CONSIDERATIONS ON THE CONDITIONS OF TIME LIMITS FOR APPROACHING THE ADMINISTRATIVE LITIGATION COURT, IN THE ROMANIAN AND FRENCH LAW

  21. 21. MODELING CREDIT RISK THROUGH CREDIT SCORING — 15 December 2014

    Authors:   • Adrian Cantemir CALIN, SR III, PhD., email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting  • Oana Cristina POPOVICI, PhD., email: popovici.oana@yahoo.com, Afiliation: The Bucharest University of Economic Studies
    Abstract: Credit risk governs all financial transactions and it is defined as the risk of suffering a loss due to certain shifts in the credit quality of a coun

    No 34 - June 2014 > MODELING CREDIT RISK THROUGH CREDIT SCORING

  22. 22. FISCAL AND BUDGETARY INTEGRATION: TOOL OR OBJECTIVE FOR THE EURO AREA ? — 16 January 2015

    Authors:   • Ph.D. Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: „Athenaeum” University, Bucharest  • Assistant Alina Georgiana SOLOMON, email: alinagsolomon@yahoo.com, Afiliation: “Dimitrie Cantemir” Christian University, Bucharest
    Abstract: This paper presents a theoretical and practical approach to fiscal policy seen as an instrumental variable in the Euro Area. It tries to highlight spe

    No 28 - December 2012 > FISCAL AND BUDGETARY INTEGRATION: TOOL OR OBJECTIVE FOR THE EURO AREA ?

  23. 23. THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest  • Ph.D. Student Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest
    Abstract: Internal audit regardless of the sector carried out examinations and evaluations on all components and activities of an organization or public entity

    No 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS

  24. 24. THEORETICAL APPROACH OF MANAGERIAL RISK — 16 January 2015

    Authors:   • Ph.D.Professor Ioan Constantin DIMA, email: dima.ioan_constantin@yahoo.com, Afiliation: Valahia University of Târgovişte  • Ph.D.Lecturer Maria MĂCRIŞ, email: mariamacris2011@yahoo.com, Afiliation: University of Petroşani
    Abstract: The place and role of risk in managerial activity must be analysed by taking into account the relation where the two concepts about risk are, namely:

    No 27 - September 2012 > THEORETICAL APPROACH OF MANAGERIAL RISK

  25. 25. APPROACHES TO LOGISTICS IN CONTEMPORARY ECONOMY — 16 January 2015

    Authors:   • Ph.D. Ştefan NEDELEA, Afiliation: “Athenaeum” University Bucharest
    Abstract: Logistics development at the present moment of economic evolution has been influenced by a series of factors related to: the rise of research-developm

    No 26 - June 2012 > APPROACHES TO LOGISTICS IN CONTEMPORARY ECONOMY

  26. 26. MANAGEMENT AND ANALYSIS OF EUROPEAN PROJECT PROPOSALS IN THE FRAMEWORK PROGRAMME 7 — 16 January 2015

    Authors:   • Prof. Margareta FLORESCU, PhD, email: icefaceus@yahoo.com, Afiliation: The Bucharest Academy of Economic Studies, Romania  • Viorel VULTURESCU, PhD, email: viorel.vulturescu@ancs.ro, Afiliation: The National Authority for Scientific Research, Bucharest  • Prof. Mariana BALAN, PhD, email: dr.marian.balan@gmail.com, Afiliation: “Athenaeum” University, Bucharest
    Abstract: From the good practices of European project proposers comes the necessity to approach project writing for The Framework Programme. The common errors m

    No 26 - June 2012 > MANAGEMENT AND ANALYSIS OF EUROPEAN PROJECT PROPOSALS IN THE FRAMEWORK PROGRAMME 7

  27. 27. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015

    Authors:   • PhD Student Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Bucharest Academy of Economic Studies
    Abstract: The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources p

    No 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW

  28. 28. CAUSALITY AND DETERMINISM IN THE TRINOMIAL PRODUCTIVITY - COST - PROFIT RELATIONSHIP AND ITS UTILIZATION IN THE ECONOMIC - FINANCIAL ANALYSIS OF A COMPANY — 16 January 2015

    Authors:   • Ph.D. Dumitru MĂRGULESCU, Afiliation: „Athenaeum” University  • Ph.D. Serghei MĂRGULESCU, Afiliation: „Nicolae Titulescu” University
    Abstract: A special role in the analysis and evaluation of the functionality of microsystems (firms, organizations) is attached to the logical-economic format i

    No 21 - March 2011 > CAUSALITY AND DETERMINISM IN THE TRINOMIAL PRODUCTIVITY - COST - PROFIT RELATIONSHIP AND ITS UTILIZATION IN THE ECONOMIC - FINANCIAL ANALYSIS OF A COMPANY

  29. 29. FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” — 16 January 2015

    Authors:   • Ph.D. Professor Emilia VASILE  • Drd. Ion CROITORU  • Drd. Nicoleta Adriana GHERGHELAŞ
    Abstract: Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entit

    No 21 - March 2011 > FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT”

  30. 30. ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE — 16 January 2015

    Authors:   • Ph.D. Student Adriana CALU, Afiliation: Academy of Economic Studies  • Ph.D. Gina Raluca GUŞE, Afiliation: Academy of Economic Studies  • Ph.D. Student Adriana CALU, Afiliation: University of Bucharest  • Ph.D. Viorel AVRAM, Afiliation: Academy of Economic Studies
    Abstract: The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from th

    No 20 - December 2010 > ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE

  31. 31. BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE  • Ph.D. Student Ion CROITORU
    Abstract: Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibil

    No 19 - September 2010 > BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT

  32. 32. A FUZZY MODEL TO ESTIMATE ROMANIAN UNDERGROUND ECONOMY — 21 January 2015

    Authors:   • Ph.D. Student Corina-Maria ENE, Afiliation: Hyperion University Bucharest  • Ph.D. Nataliţa HURDUC, Afiliation: “Athenaeum” University Bucharest
    Abstract: I propose here a model based on fuzzy logic in order to “quantify” Romanian underground economy. This approach starts from MIMIC model var

    No 18 - June 2010 > A FUZZY MODEL TO ESTIMATE ROMANIAN UNDERGROUND ECONOMY

  33. 33. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015

    Authors:   • Ph.D. Hamidreza VAKILIFARD, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. student Vahab ROSTAMI, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Hashem NIKOOMARAM, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Mahdi SALEHI, Afiliation: Ferdowsi University of Mashhad Iran
    Abstract: Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making

    No 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN

  34. 34. ETHICS, MANAGEMENT AND HUMAN RIGHTS — 10 June 2015

    Authors:   • Nelu BURCEA,, Afiliation: Lecturer PhD. “Athenaeum” University of Bucharest
    Abstract: The topic of business ethics emerges in the 21st century, if we consider at least two aspects. First, amid the great scandals of corruption and lac

    No 38 - June 2015 > ETHICS, MANAGEMENT AND HUMAN RIGHTS

  35. 35. CONSIDERATIONS REGARDING THE SUPPLY AND DEMAND IN THE SERVICES MARKET IN THE ROMANIAN HIGHER EDUCATION — 10 June 2015

    Authors:   • Maria CIUREA, email: mariamacris2011@yahoo.com, Afiliation: Ph.D. Prof. University of Petrosani, Faculty of Science Department of Economic Sciences, ROMANIA  • Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: Ph.D. Prof. University of Petrosani, Faculty of Science Department of Economic Sciences, ROMANIA
    Abstract:  In recent years, the educational market in Romania has undergone major changes, the most significant being the increase of supplies of the Ho

    No 38 - June 2015 > CONSIDERATIONS REGARDING THE SUPPLY AND DEMAND IN THE SERVICES MARKET IN THE ROMANIAN HIGHER EDUCATION

  36. 36. UNEMPLOYMENT BENEFITS IN MEMBER STATES OF THE EUROPEAN UNION: A COMPARATIVE ANALYSIS — 10 June 2015

    Authors:   • Simona Maria STĂNESCU, email: simona.stanescu@iccv.ro, Afiliation: senior researcher II Research Institute for Quality of Life, Romanian Academy
    Abstract: The paper comparatively analyse the provision of unemployment benefits within the 28 member states of the European Union (EU). Analyse is based on

    No 38 - June 2015 > UNEMPLOYMENT BENEFITS IN MEMBER STATES OF THE EUROPEAN UNION: A COMPARATIVE ANALYSIS

  37. 37. LABOUR PRODUCTIVITY AT THE NATIONAL LEVEL — 05 October 2015

    Authors:   • Iuliana MATACHE, email: nycayulyana@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Marinela GEAMANU, email: geamanu_marinela@yahoo.com.au, Afiliation: Spiru Haret University, Bucharest, Romania  • Miron DUMITRESCU, email: miron_hyp@yahoo.com, Afiliation: National Institute of Economic Research - Romanian Academy, Bucharest, Romania  • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania
    Abstract:  The purpose of the study is to provide a broad vision and objectives of the dynamics of labor and employment levels correlated with demograph

    No 39 - September 2015 > LABOUR PRODUCTIVITY AT THE NATIONAL LEVEL

  38. 38. INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES — 05 January 2016

    Authors:   • PhD. Emilia VASILE, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • PhD. Ion CROITORU, email: ion_croitoru_4u@yahoo.com, Afiliation: “Athenaeum” University of Bucharest
    Abstract: Internal Control Management is a management function that allows management to exercise based on standardized internal control responsibilities and wh

    No 40 - December 2015 > INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES

  39. 39. MODELLING ROMANIA’S POTENTIAL GDP GROWTH RATE AND OUTPUT GAP — 07 June 2016

    Authors:   • Dan ARMEANU, PhD Professor, email: darmeanu@yahoo.com, Afiliation: The Bucharest University of Economic Studies  • Leonard LACHE, PhD Student, email: leonard.lache@gmail.com, Afiliation: The Bucharest University of Economic Studies  • Mihaela MITROI, PhD Student, email: mihaela_mitroi@ymail.com, Afiliation: The Bucharest University of Economic Studies  • Carmen PASCAL, PhD Student, email: carmen.pascal@yahoo.com, Afiliation: The Bucharest University of Economic Studies  • Andreea Cristina DOIA, PhD Student, email: andreea.doia@yahoo.com, Afiliation: The Bucharest University of Economic Studies
    Abstract: In today’s complex economic decision making environment, the unobservable concepts of potential GDP growth and output gap are paramount to econo

    No 42 - June 2016 > MODELLING ROMANIA’S POTENTIAL GDP GROWTH RATE AND OUTPUT GAP

  40. 40. INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES — 07 June 2016

    Authors:   • Marin POPESCU, PhD, email: marin.popescu@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • Silvia-Mihaela POPESCU, PhD Student, email: mihaela88popescu@gmail.com, Afiliation: „Valahia” University of Targoviste  • Gabriela MANGU, PhD Student, email: gabriela.mangu@gov.ro, Afiliation: „Valahia” University of Targoviste
    Abstract: The internal managerial control system of public entity, envisages the realization of three categories of permanent objectives, namely: a) objecti

    No 42 - June 2016 > INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES

  41. 41. THE EXPORTS OF SOME CROPS FROM USA. A PANEL DATA APPROACH — 07 June 2016

    Authors:   • Mihaela SIMIONESCU, PhD, email: mihaela_mb1@yahoo.com, Afiliation: Romanian Academy, Institute for Economic Forecasting
    Abstract: The main objective of this paper is to determine the impact of crop productivity and price index on some crops exports (feed grains, food grains, food

    No 42 - June 2016 > THE EXPORTS OF SOME CROPS FROM USA. A PANEL DATA APPROACH

  42. 42. INTELLECTUAL CAPITAL, AN INTANGIBLE ITEM NOT REFLECTED IN THE FINANCIAL STATEMENTS OF THE ORGANIZATIONAL STRUCTURE — 07 June 2016

    Authors:   • Paula – Angela VIDRASCU, PhD Assistant, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract:  Intellectual capital, intangible assets and knowledge creation are strongly connected concepts of knowledge management phenomenon, which unti

    No 42 - June 2016 > INTELLECTUAL CAPITAL, AN INTANGIBLE ITEM NOT REFLECTED IN THE FINANCIAL STATEMENTS OF THE ORGANIZATIONAL STRUCTURE

  43. 43. HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS — 07 June 2016

    Authors:   • Valentin LUPSAN, PhD Student, email: lupascuv@yahoo.com, Afiliation: “Marin Dracea” National Institute for Forestry Research & Development, Bucharest
    Abstract: At the moment, the disruptions (mainly negative ones) in the social &economic systems have fewer short-term solutions, and the medium and longterm

    No 42 - June 2016 > HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS

  44. 44. DIFFERENT APPROACHES ON CONTEMPORARY INTERNATIONAL MONEY — 05 September 2016

    Authors:   • Liviu C. ANDREI, email: liviucandrei@yahoo.com, Afiliation: Associate Professor at ‘National University of Political and Administrative Sciences’, Bucharest. Faculty of Public Administration
    Abstract: Two theories do regard the today international money, (1) international monetary system (IMS) and (2) optimum currency area. The previous stays more r

    No 43 - September 2016 > DIFFERENT APPROACHES ON CONTEMPORARY INTERNATIONAL MONEY

  45. 45. GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF) — 05 September 2016

    Authors:   • Paula-Angela VIDRAȘCU, email: vidrascupaulaangela@yahoo.co , Afiliation: Academy of Economic Studies, Bucharest, Romania   • Oana Camelia IACOB, email: oanacamelia.i@gmail.com, Afiliation: Hyperion University, 169 Calea Calarasi, Bucharest, Romania   • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Amma Print SRL, Bucharest, Romania   • Marinela GEAMĂNU, email: geamanu_marinela@yahoo.com.au, Afiliation: Spiru Haret University, Bucharest, Romania
    Abstract: According to the new technologies and due to the phenomenon of sustainability, in the knowledge economy, intangible assets are renamed, being limited

    No 43 - September 2016 > GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF)

  46. 46. ECONOMIC GROWTH AND JOBLESS RECOVERY AS INSTITUTIONAL ISSUE — 22 December 2016

    Authors:   • PhD. Student Cornelia DUMITRU, Scientific Researcher , email: cornelia.dumitru@gmail.com, Afiliation: Institute of National Economy-NIER, Romanian Academy
    Abstract: The multiple crises of the period 2008-2012 increased the uncertainties and asymmetries on the labour market which were generated by the technological

    No 44 - December 2016 > ECONOMIC GROWTH AND JOBLESS RECOVERY AS INSTITUTIONAL ISSUE

  47. 47. THE DIFFERENT SIDES OF OBJECTIVE AND SUBJECTIVE WELL-BEING: IMPLICATIONS ON THE CHANGES AT INSTITUTIONAL LEVEL — 31 March 2017

    Authors:   • Lecturer PhD., Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: ,, Athenaeum’’ University of Bucharest
    Abstract: The scenery of social movement in Romania, started at the beginning of this year following the Emergency Ordinance issued by the Romanian Governmen

    No 45 - March 2017 > THE DIFFERENT SIDES OF OBJECTIVE AND SUBJECTIVE WELL-BEING: IMPLICATIONS ON THE CHANGES AT INSTITUTIONAL LEVEL

  48. 48. CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH — 10 July 2017

    Authors:   • Hezi Aviram SHAYB, email: shaybhezi@gmail.com, Afiliation: PhD Program on “Restructuring companies under crisis” in UTM University, Chişinău
    Abstract: When it occurs, a crisis can have a devastating effect on a company, can even put to risk its own existence. Without proper preparation and precise fo

    No 46 - June 2017 > CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH

  49. 49. CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING — 14 September 2017

    Authors:   • Ph.D. Student Ana-Maria MAFTEI (URSU), email: ana.maria.maftei0907@gmail.com, Afiliation: Univesity of Craiova  • Ph.D. Professor Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroșani
    Abstract: The present article addresses the professional judgment both conceptually and in terms of regulations. Philosophical approach of reasoning has been ju

    No 46 - Supplement June 2017 > CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING

  50. 50. REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS — 27 December 2017

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the representation of knowledge and algorithms for economic systems that ensure the right way to solve various problems. An economi

    No 48 - December 2017 > REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS

  51. 51. CONSIDERATIONS REGARDING COLLECTIVE BARGAINING IN ROMANIA. A THEORETICAL AND PRACTICAL APPROACH — 22 March 2018

    Authors:   • Radu Ștefan Pătru, email: radupatru2007@yahoo.com, Afiliation: Bucharest University of Economic Studies
    Abstract: This study will analyze the situation of collective bargaining in Romania. Collective bargaining has a special role to play in ensuring social peac

    No 49 - March 2018 > CONSIDERATIONS REGARDING COLLECTIVE BARGAINING IN ROMANIA. A THEORETICAL AND PRACTICAL APPROACH

  52. 52. THEORETICAL APPROACHES OF BIO-ECONOMIC PERSPECTIVES FOR ROMANIAN ENTERPRISES — 24 October 2018

    Authors:   • Robescu Valentina Ofelia, email: robescu_ofelia@yahoo.com, Afiliation: Valahia University of Targoviste  • Duica Anisoara, email: anisoara_duica@yahoo.com, Afiliation: Valahia University of Targoviste  • Manolache Dorin Claudiu, email: clausmanolache@yahoo.com, Afiliation: Valahia University of Targoviste  • Diaconeasa Aurora, email: aurora.diaconeasa@gmail.com, Afiliation: Valahia University of Targoviste
    Abstract: Some scenarios show that in the near future competition will increase regarding the use of land, water and biological resources as the effects of clim

    No 50 - Supplement June 2018 > THEORETICAL APPROACHES OF BIO-ECONOMIC PERSPECTIVES FOR ROMANIAN ENTERPRISES

  53. 53. FINANCIAL TECHNOLOGIES (FINTECH), INSTRUMENTS, MECHANISMS — 28 December 2018

    Authors:   • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The holistic approach to the phenomenon of expansion of financial innovations and current financial technologies, as abbreviated as FinTech, knows

    No 52 - December 2018 > FINANCIAL TECHNOLOGIES (FINTECH), INSTRUMENTS, MECHANISMS

  54. 54. EDUCATIONAL DEVELOPMENTS ADJUSTED TO CURRENT SOCIO-ECONOMIC DEMANDS: THE COMMUNICATIVE APPROACH TO SECOND LANGUAGE LEARNING — 31 March 2019

    Authors:   • Elena-Iuliana BINDILEU, email: i_bindileu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: This paper is an argument for the recommended approach to foreign language acquisition in the current socio-economic context. It unfolds a short pr

    No 53 - March 2019 > EDUCATIONAL DEVELOPMENTS ADJUSTED TO CURRENT SOCIO-ECONOMIC DEMANDS: THE COMMUNICATIVE APPROACH TO SECOND LANGUAGE LEARNING

  55. 55. RULES OF ETHICS AND DEONTOLOGY IN THE ROMANIAN CONTEMPORARY ACADEMIC ENVIRONMENT — 28 June 2019

    Authors:   • Luciana BEZERIȚĂ (TOMESCU, email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract:  Starting from the significance of the notion of “ethics”, which has been consecrated since antiquity, we will present in this art

    No 54 - June 2019 > RULES OF ETHICS AND DEONTOLOGY IN THE ROMANIAN CONTEMPORARY ACADEMIC ENVIRONMENT

  56. 56. ANALYSIS OF THE SPECIFIC MONEY LAUNDERING CRIMINAL CASES EVOLUTION IN ROMANIA — 29 September 2019

    Authors:   • Petrisor GRUIA, Afiliation: University of Valahia Targoviste, Romania  • Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: University Athenaeum Bucharest, Romania  • Larisa MANEA, Afiliation: University of Valahia Targoviste, Romania
    Abstract: This article intends to put into the light an analysis about the evolution of money laundering criminal cases in Romania, being confident about mir

    No 55 - September 2019 > ANALYSIS OF THE SPECIFIC MONEY LAUNDERING CRIMINAL CASES EVOLUTION IN ROMANIA

  57. 57. THE COMPETITIVENESS PILLAR OF THE SUSTAINABLE DEVELOPMENT OF THE BUSINESS ENVIRONMENT — 29 September 2019

    Authors:   • Otilia MANTA , email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: Following the phenomenon of globalization, the business environment is subject to current challenges, challenges in which competitiveness is the de

    No 55 - September 2019 > THE COMPETITIVENESS PILLAR OF THE SUSTAINABLE DEVELOPMENT OF THE BUSINESS ENVIRONMENT

  58. 58. THE CONDITIONS OF EMERGENCE OF KNOWLEDGE WORKERS ILLUSTRATED THROUGH THE CASE OF AN OIL COMPANY — 23 December 2019

    Authors:   • Djilali BENABOU, email: benabou@univ-mascara.dz, Afiliation: University of Mascara, Mascara, Algeria
    Abstract: The advent of the knowledge society and the ubiquity of information and communication technologies summarize current developments in the business e

    No 56 - December 2019 > THE CONDITIONS OF EMERGENCE OF KNOWLEDGE WORKERS ILLUSTRATED THROUGH THE CASE OF AN OIL COMPANY

  59. 59. CONCEPTUAL DEVELOPMENTS REGARDING THE LAW-MAKING ACTIVITY — 25 September 2017

    Authors:   • Narcis GODEANU, email: narcisgodeanu@yahoo.com, Afiliation: Spiru Haret University, Bucharest, Romania
    Abstract: The characteristics of today’s modern society are the increasingly accelerated rhythms of change caused by scientific and technological achievem

    No 47 - September 2017 > CONCEPTUAL DEVELOPMENTS REGARDING THE LAW-MAKING ACTIVITY

  60. 60. PERSPECTIVES OF THE PERFORMANCE OF INTERNAL AUDIT IN ECONOMIC ORGANIZATIONS — 22 March 2020

    Authors:   • Cristian Virgiliu RADU, email: crradu@hotmail.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: The paper focuses mainly on documentary research and critical analysis, addressing important theoretical issues such as: definition of internal audit,

    No 54 - Supplement June 2019 > PERSPECTIVES OF THE PERFORMANCE OF INTERNAL AUDIT IN ECONOMIC ORGANIZATIONS

  61. 61. MEASURES APPLIED AT EUROPEAN LEVEL IN THE CONTEXT OF THE CURRENT CRISIS (II) — 30 June 2020

    Authors:   • Otilia Manta, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: The crises have been permanent on our planet, and their consequences have had an economic, financial, ecological, and societal impact. The current hea

    No 58 - June 2020 > MEASURES APPLIED AT EUROPEAN LEVEL IN THE CONTEXT OF THE CURRENT CRISIS (II)

  62. 62. NEW COMPANIES’ FORMATION IN ROMANIA. A PVAR MODEL APPROACH — 29 June 2021

    Authors:   • Dalina-Maria ANDREI, email: dalinaandrei@yahoo.com , Afiliation: Institute of Economic Forecasting, Bucharest, Romania
    Abstract: This paper is an empirical analysis of determinants for new companies' formation and uses data from 42 Romanian counties (including Bucharest muni

    No 62 - June 2021 > NEW COMPANIES’ FORMATION IN ROMANIA. A PVAR MODEL APPROACH

  63. 63. ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION — 30 September 2024

    Authors:   • Adrian NICOLAU, email: adrian.nicolau10@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The implementation of European funds is a critical pillar in Romania’s economic and social development, yet it often faces significant accountin

    No 70 - September 2024 > ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION

  64. 64. „EUROPEAN EDUCATION AREA” – ASPECTS REGARDING THE ROMANIAN HIGHER EDUCATION — 30 September 2024

    Authors:   • Luciana Bezeriţă (Tomescu), email: bezerita.luciana@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: “Higher education” represents an important dimension of the “European Education Area,” holding a key role within population-ce

    No 70 - September 2024 > „EUROPEAN EDUCATION AREA” – ASPECTS REGARDING THE ROMANIAN HIGHER EDUCATION