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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Your search has 25 results!

  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. 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

  3. 3. OWNERSHIP STRUCTURE, PERFORMANCE AND CAPITAL STRUCTURE OF ROMANIAN FIRMS — 21 December 2014

    Authors:   • Gabriela BRENDEA, PhD, email: gabriela.brendea@econ.ubbcluj.ro, Afiliation: Department of Economics and Business Administration, Babes-Bolyai University, Romania
    Abstract: This paper investigates how ownership concentration affects the performance and capital structure of Romanian listed firms during the period 2007 - 20

    No 36 - December 2014 > OWNERSHIP STRUCTURE, PERFORMANCE AND CAPITAL STRUCTURE OF ROMANIAN FIRMS

  4. 4. PARTICULARITIES CONCERNING THE PROFITABILITY AND THE FINANCIAL INSTRUMENTS PORTFOLIO RISK — 15 January 2015

    Authors:   • Valentina MINEA, Afiliation: Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania  • Liliana MANEA (NEAGU), email: vali_minea@yahoo.com, Afiliation: Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania  • Maria LUPU (BOTEZATU), Afiliation: Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania
    Abstract: Over time, those who manage the portofolios of financial instruments have dealt with changes from a reglementation, market and technology point of vie

    No 30 - June 2013 > PARTICULARITIES CONCERNING THE PROFITABILITY AND THE FINANCIAL INSTRUMENTS PORTFOLIO RISK

  5. 5. SOME FDI DISPARITIES WITHIN THE EU REGION — 15 January 2015

    Authors:   • Dalina – Maria ANDREI, email: dalinaandrei@yahoo.com, Afiliation: Ph.D. and researcher, Institute of Economic Forecasting Bucharest  • Liviu – Catalin ANDREI, email: liviucandrei@yahoo.com, Afiliation: Ph.D. and senior lecturer at the National University of Political Sciences and Public Administration
    Abstract: It means at least performance and competitiveness taking part to a global activity for which political, economic and technological borders vanish as q

    No 30 - June 2013 > SOME FDI DISPARITIES WITHIN THE EU REGION

  6. 6. 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

  7. 7. THE DAY-OF-THE-WEEK EFFECT ON BUCHAREST STOCK EXCHANGE — 23 December 2014

    Authors:   • Iulian PANAIT, PhD, email: iulian.panait@gmail.com, Afiliation: Hyperion University, Faculty of Economic Sciences  • Carmen Marilena UZLAU, PhD, email: carmen_uzlau@yahoo.com, Afiliation: Hyperion University, Faculty of Economic Sciences  • Corina Maria ENE, PhD, email: corina.maria.ene@gmail.com, Afiliation: Hyperion University, Faculty of Economic Sciences
    Abstract: This study investigates the presence on Bucharest Stock Exchange of one of the most documented seasonal anomalies of financial assets’ returns:

    No 29 - March 2013 > THE DAY-OF-THE-WEEK EFFECT ON BUCHAREST STOCK EXCHANGE

  8. 8. COMPETITIVENESS, A MANNER TO MAINTAIN ORGANIZATIONS ON THE MARKET — 16 January 2015

    Authors:   • Ph.D. Professor Ştefan NEDELEA, email: stefan.nedelea@gmail.com, Afiliation: „ATHENAEUM” University of Bucharest
    Abstract: To be competitive is an objective phenomenon within the surrounding world. This feature does not belong only to the economic field, but to other activ

    No 28 - December 2012 > COMPETITIVENESS, A MANNER TO MAINTAIN ORGANIZATIONS ON THE MARKET

  9. 9. RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Student Ion CROITORU, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest
    Abstract: The financial and accounting activity represents an important function of the organisation, through which measurement, evaluation, knowledge, manageme

    No 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY

  10. 10. THE GEORGIAN BANKING SYSTEM’S IN POST-CRISIS PERIOD — 16 January 2015

    Authors:   • Paata KUNCHULIA, email: pkunchulia@gmail.com, Afiliation: Iv. Javakhishvili Tbilisi State University  • Gocha TUTBERIDZE, email: gocha_tutberidze@yahoo.com, Afiliation: Kutaisi University
    Abstract: The main purpose of our study was the evaluation of Georgian banking system based on the events developed in recent years. The study covered the quali

    No 24 - December 2011 > THE GEORGIAN BANKING SYSTEM’S IN POST-CRISIS PERIOD

  11. 11. OPTIMIZING THE PORTFOLIO OF ASSETS, ACCORDING TO THE MARKOWITZ MODEL — 16 January 2015

    Authors:   • Dan ARMEANU, Ph.D.Professor, email: darmeanu@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest  • Andreea NEGRU, Ph.D.Student, Afiliation: Academy of Economic Studies, Bucharest
    Abstract: One can argue – with a degree of certainty – that finance experts had long realised that the decision to invest needed to take into accoun

    No 22 - June 2011 > OPTIMIZING THE PORTFOLIO OF ASSETS, ACCORDING TO THE MARKOWITZ MODEL

  12. 12. ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL — 16 January 2015

    Authors:   • Professor Mariana MAN, Ph.D., email: man_mariana2006@yahoo.com, Afiliation: University of Petroşani  • Professor Ioan C-tin. DIMA, Ph.D., Afiliation: “Valahia” University of Târgovişte  • Drd. Valentina MINEA, Afiliation: “Valahia” University of Târgovişte
    Abstract: A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a va

    No 22 - June 2011 > ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL

  13. 13. 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

  14. 14. TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS — 10 March 2015

    Authors:   • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania  • Sorin Sandu VINATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania
    Abstract:  The auditor should obtain sufficient appropriate audit evidence relevant to be able to draw reasonable conclusions on which to base the audit

    No 37 - March 2015 > TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS

  15. 15. INTANGIBLE ASSETS - SUSTAINABLE ECONOMIC FACTORS AND NEW CREATORS OF VALUE — 10 March 2015

    Authors:   • Paula – Angela VIDRASCU, PhD Assistant, email: vidrascupaulaangela@yahoo.com, Afiliation: The Bucharest University of Economic Studies, Bucharest, Romania
    Abstract:  The concept of value existed since trade was invented and used in all fields. Economists have tried different ways to define the common denom

    No 37 - March 2015 > INTANGIBLE ASSETS - SUSTAINABLE ECONOMIC FACTORS AND NEW CREATORS OF VALUE

  16. 16. ECONOMETRIC STUDY OF NET PROFIT GROWTH BY EXPENDITURE DYNAMICS WITH STAFF AND DYNAMICS OF VALUE ADJUSTMENTS OF TANGIBLE AND INTANGIBLE ASSETS — 05 October 2015

    Authors:   • Cristina BURGHELEA, email: crystachy@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania  • Anca GHEORGHIU, email: ancagheorghiu@gmail.com, Afiliation: Hyperion University of Bucharest, Romania  • Nicolae MIHAILESCU, email: n.mihailescu@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania  • Anda GHEORGHIU, email: andagheorghiu@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania
    Abstract:  Increasing economic and financial performance, as the primary goal of all economic studies, require rigorous decision making, both current on

    No 39 - September 2015 > ECONOMETRIC STUDY OF NET PROFIT GROWTH BY EXPENDITURE DYNAMICS WITH STAFF AND DYNAMICS OF VALUE ADJUSTMENTS OF TANGIBLE AND INTANGIBLE ASSETS

  17. 17. INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM — 07 April 2016

    Authors:   • Emilia VASILE, PhD Professsor, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
    Abstract: Financial accounting system is characterized by a set of processes, procedures, resources (financial, material, human and informational) and means of

    No 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM

  18. 18. 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

  19. 19. 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)

  20. 20. GOVERNANCE IMPACTS ON BANKING PERFORMANCE — 31 March 2017

    Authors:   • Lecturer PhD., Issam MF SALTAJI, email: issam.saltaji@univath.ro, Afiliation: ,, Athenaeum’’ University of Bucharest
    Abstract: The importance of corporate governance and the essential role of banks as important financial institutions in a free capital market attract more atten

    No 45 - March 2017 > GOVERNANCE IMPACTS ON BANKING PERFORMANCE

  21. 21. EVALUATION OF THE ECONOMIC ACTIVITY THROUGH EXPERTS SYSTEMS — 10 July 2017

    Authors:   • Lecturer PhD Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the complex process that represents the evaluation of the economic activity through experts systems. The evaluation of the economic

    No 46 - June 2017 > EVALUATION OF THE ECONOMIC ACTIVITY THROUGH EXPERTS SYSTEMS

  22. 22. LEASING CONTRACT AND CONTRACTUAL INTERDEPENDENCE — 27 December 2017

    Authors:   • Narcis GODEANU, email: e-mail: narcisgodeanu@yahoo.com, Afiliation: Spiru Haret University, Bucharest, Romania
    Abstract: Leasing (credit-rent) is a complex, original and stand-alone legal operation as a financing technique for commercial companies.  This tra

    No 48 - December 2017 > LEASING CONTRACT AND CONTRACTUAL INTERDEPENDENCE

  23. 23. TECHNIQUES TO SIMULATE THE LEGAL ORIGIN AND TO DISGUISE THE ILLICIT ORIGIN OF MONEY — 24 October 2018

    Authors:   • Gruia Petrişor, Afiliation: Valahia University, Târgovişte
    Abstract: Today, money laundering techniques are much more varied and more numerous, ranging from the use of bank accounts of individuals or companies to lif

    No 50 - Supplement June 2018 > TECHNIQUES TO SIMULATE THE LEGAL ORIGIN AND TO DISGUISE THE ILLICIT ORIGIN OF MONEY

  24. 24. TERRITORIAL ADMINISTRATIVE UNIT - AUTONOMOUS ADMINISTRATIVE STRUCTURE — 25 March 2020

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion.croitoru.ag@gmail.com , Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The territorial administrative units are complex entities, with diversified organizational structures, within which a set of activities is develope

    No 57 - March 2020 > TERRITORIAL ADMINISTRATIVE UNIT - AUTONOMOUS ADMINISTRATIVE STRUCTURE

  25. 25. FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT — 21 December 2020

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Atheneaum” University of Bucharest, Romania
    Abstract: Financial information is useful both inside the organization (management) and outside it (customers, suppliers, creditors, banks, investors, etc.), wh

    No 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT