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 36 results!

  1. 1. USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS — 31 March 2024

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the usage of various sources of data for optimization in economic applications. Economic IT systems are designed to streamline and

    No 69 - March 2024 > USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS

  2. 2. THE SUPPORT GIVEN BY DATA ANALYSIS IN THE DECISION-MAKING PROCESS IN INTERDEPENDENT ECONOMIC SYSTEMS — 30 September 2023

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the support given by data analysis in the decision-making process in interdependent economic systems. There are situations when sol

    No 68 - September 2023 > THE SUPPORT GIVEN BY DATA ANALYSIS IN THE DECISION-MAKING PROCESS IN INTERDEPENDENT ECONOMIC SYSTEMS

  3. 3. 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

  4. 4. 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

  5. 5. 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

  6. 6. CORPORATE GOVERNANCE IN THE CURRENT CRISIS — 23 December 2014

    Authors:   • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: „Athenaeum” University Bucharest  • Ion CROITORU, Assistant Lecturer, email: ion_croitoru_4u@yahoo.com, Afiliation: „Athenaeum” University Bucharest
    Abstract: Corporate governance is a set of functional processes and structures established by the leadership of the organization in order to inform, direct and

    No 30 - June 2013 > CORPORATE GOVERNANCE IN THE CURRENT CRISIS

  7. 7. CORPORATE GOVERNANCE RELATION WITH CORPORATE SUSTAINABILITY — 15 January 2015

    Authors:   • ISSAM MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract: Sustainability is targeted in this article to be integrated with corporate governance presenting its importance in business world not as obligation, b

    No 30 - June 2013 > CORPORATE GOVERNANCE RELATION WITH CORPORATE SUSTAINABILITY

  8. 8. ECONOMETRIC MODEL OF MULTIPLE EQUATION OF DIFFERENT SHAPE — 15 January 2015

    Authors:   • VASILE BENDIC, email: vasilebendic@yahoo.com, Afiliation: University Politehnica – Bucharest
    Abstract: Market economy has its own mechanisms which are subject to a continuous adjustment system through the action of specifics objective laws. In this cont

    No 30 - June 2013 > ECONOMETRIC MODEL OF MULTIPLE EQUATION OF DIFFERENT SHAPE

  9. 9. 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

  10. 10. ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS — 29 March 2022

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the solutions for establishing and achieving the objectives of economic information systems through algorithms specific to business

    No 65 - March 2022 > ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS

  11. 11. USING CRYPTOCURRENCIES, A MANAGEMENT STRATEGY FOR THE FUTURE — 29 March 2022

    Authors:   • Laurențiu-George DINU,, email: dinulaur2005@gmail.com, Afiliation: Valahia University of Targoviste, Romania
    Abstract: Strategic management is an important part of an entity’s resources to achieve its goals. Involving the manager and the management team, knowing

    No 65 - March 2022 > USING CRYPTOCURRENCIES, A MANAGEMENT STRATEGY FOR THE FUTURE

  12. 12. PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS — 29 March 2022

    Authors:   • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania   • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania  • Silvia MINCIUNĂ, email: silviaminciuna@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
    Abstract: Financial-accounting activity is the instrument within an organization that seeks economic, financial, and asset management. It is important because o

    No 65 - March 2022 > PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS

  13. 13. 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 ?

  14. 14. METHODOLOGIES FOR ANALYSIS AND EVALUATION OF RISK IN AGRICULTURAL EXPLOITATIONS — 16 January 2015

    Authors:   • PhD, Associate Professor Iuliana DOBRE, email: iulya_dobre@yahoo.com, Afiliation: Academy of Economic Studies Bucharest
    Abstract: Risk is a probabilistic phenomena associated with all economic activities. Size and charge decisions to reduce risk is greater in agriculture, given t

    No 24 - December 2011 > METHODOLOGIES FOR ANALYSIS AND EVALUATION OF RISK IN AGRICULTURAL EXPLOITATIONS

  15. 15. INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University Bucharest  • Assistant lecturer Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: "Athenaeum” University Bucharest
    Abstract: Internal control is a process designed, implemented and maintained by the management of the organization in order to provide reasonable assurance conc

    No 23 - September 2011 > INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY

  16. 16. TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING — 16 January 2015

    Authors:   • Ph.D. Student Aurelia GRIGORE, email: aurelia_grgr@yahoo.com, Afiliation: “Valahia” University Târgovişte  • Ph.D. Mariana RADU, email: meryradu@yahoo.com, Afiliation: “Valahia” University Târgovişte
    Abstract: Scientific management in the modern enterprise represents an estimated leading, based on a schedule where the decisions are scientifically taken. The

    No 22 - June 2011 > TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING

  17. 17. 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

  18. 18. THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS — 10 March 2015

    Authors:   • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: “Athenaeum” University, Romania  • Bogdan PIRVULESCU, Ph.D Student, email: bogdan_pirvulescu@yahoo.ro, Afiliation: University of Craiova  • Ion CRIOTORU, email: ion_croitoru_4u@yahoo.com, Afiliation: “Athenaeum” University, Romania
    Abstract:  In a society where we talk increasingly more and we understand each other even less it is obvious that all activities organized by people hav

    No 37 - March 2015 > THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS

  19. 19. 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

  20. 20. PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES — 10 June 2015

    Authors:   • Sorin Sandu VÎNATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania  • George CALOTĂ, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University of Bucharest, Romania
    Abstract:  In this paper, we tried to capture how auditors gather documents with sufficient probative value, particularly with regard to basic planning

    No 38 - June 2015 > PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES

  21. 21. 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

  22. 22. BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH — 07 April 2016

    Authors:   • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru, Afiliation: ,,Athenaeum” University of Bucharest
    Abstract: The financial crisis has been forcing technologists to develop the account information system through the cloud computing in order to minimize and con

    No 41 - March 2016 > BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH

  23. 23. THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS — 07 June 2016

    Authors:   • Emad Eldin Mahmoud ALI EID, PhD. Professor, email: emadeid1973@hotmail.com, Afiliation: The Higher Institute for Computer Science and Business Administration Alzarka, Damietta, Egypt
    Abstract: The Accounting Information Systems is necessary for the business organizations managers to take as a basis for their making decisions. The role of the

    No 42 - June 2016 > THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS

  24. 24. THE MORALITY IN ACCOUNTANCY — 05 September 2016

    Authors:   • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: “Athenaeum” University of Bucharest
    Abstract: Accountancy integrates directly and indirectly in the procedures of making decisions since economic decisions depend on the availability of financial

    No 43 - September 2016 > THE MORALITY IN ACCOUNTANCY

  25. 25. USING INFORMATION SYSTEMS IN DECISIONS FOR BUSINESSES — 05 September 2016

    Authors:   • Emilia VASILE , email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion_croitoru_4u@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Dănuţ Octavian SIMION , email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the benefits of usage of information systems in decisions for businesses, which can reveale the optimal choice of the solution in o

    No 43 - September 2016 > USING INFORMATION SYSTEMS IN DECISIONS FOR BUSINESSES

  26. 26. THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS — 15 September 2017

    Authors:   • Lecturer PhD Nelu BURCEA, email: neluburcea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Lecturer PhD Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the activity of managing the software products through economic information systems that ensure the storage of data, manipulation o

    No 46 - Supplement June 2017 > THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS

  27. 27. 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

  28. 28. USAGE OF INFORMATIONAL SYSTEMS IN ECONOMIC APPLICATIONS — 30 September 2018

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the usage of informational systems in economic applications. The information system connects the managed system with the managem

    No 51 - September 2018 > USAGE OF INFORMATIONAL SYSTEMS IN ECONOMIC APPLICATIONS

  29. 29. THE ROLE OF INFORMATION SYSTEMS IN ECONOMIC ORGANIZATIONS FOR THE STRATEGIC MANAGEMENT — 28 June 2019

    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 role of information systems in economic organizations for the strategic management. The leadership of the modern enterprise

    No 54 - June 2019 > THE ROLE OF INFORMATION SYSTEMS IN ECONOMIC ORGANIZATIONS FOR THE STRATEGIC MANAGEMENT

  30. 30. FUNDING MODALITIES A COMPANIES AT NATIONAL AND EUROPEAN LEVEL — 28 June 2019

    Authors:   • Otilia MANTA, email: manta.otilia@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: Whether we are discussing ways of financing at national or European level, doing business at the level of a company generates important financing n

    No 54 - June 2019 > FUNDING MODALITIES A COMPANIES AT NATIONAL AND EUROPEAN LEVEL

  31. 31. APPLICATIONS FOR ECONOMIC ORGANIZATIONS BUILT ON ENTERPRISE JAVABEANS TECHNOLOGIES — 29 September 2019

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the role of Applications for economic organizations build on Enterprise JavaBeans technologies. The IT systemS should not only b

    No 55 - September 2019 > APPLICATIONS FOR ECONOMIC ORGANIZATIONS BUILT ON ENTERPRISE JAVABEANS TECHNOLOGIES

  32. 32. ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY — 23 December 2019

    Authors:   • Dirk Beerbaum, email: Dirk.Beerbaum@aalto.fi, Afiliation: Aalto University School of Business, Helsinki, Finland   • Maciej Piechocki, Afiliation: BearingPoint, Frankfurt, Germany  • Julia M. Puaschunder, email: Julia.Puaschunder@newschool.edu, Afiliation: The New School, Department of Economics, New York, USA
    Abstract: We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporti

    No 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY

  33. 33. MANAGEMENT CONTROL AND FINANCIAL MANAGEMENT WITHIN ECONOMIC ORGANIZATIONS — 24 December 2019

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Croitoru Ion, email: ion.croitoru.ag@gmail.com , Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: This paper deals with management control as an essential factor in monitoring the functioning of the economic management of economic organizations.

    No 56 - December 2019 > MANAGEMENT CONTROL AND FINANCIAL MANAGEMENT WITHIN ECONOMIC ORGANIZATIONS

  34. 34. CONTRIBUTIONS OF THE PROGRAMS OF THE EUROPEAN UNION AND ENTREPRENEURSHIP TO THE DECISIONS REGARDING THE STRUCTURAL CHANGES, THE GROWTH AND COMPETITIVENESS IN ROMANIA — 24 December 2019

    Authors:   • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The economic growth reported annually, from 2012 to the present, is accompanied by the paradox of Romania’s fall in most of the global rankin

    No 56 - December 2019 > CONTRIBUTIONS OF THE PROGRAMS OF THE EUROPEAN UNION AND ENTREPRENEURSHIP TO THE DECISIONS REGARDING THE STRUCTURAL CHANGES, THE GROWTH AND COMPETITIVENESS IN ROMANIA

  35. 35. 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

  36. 36. IMPLEMENTING DIFFERENT TYPES OF DATA IN ECONOMIC APPLICATION — 29 June 2021

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the implementation of different types of data in economic application. The management information system ensures the obtaining and

    No 62 - June 2021 > IMPLEMENTING DIFFERENT TYPES OF DATA IN ECONOMIC APPLICATION