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 35 results!

  1. 1. THE IMPACT OF AI ON INTERNAL AUDIT AND ACCOUNTING PRACTICES — 30 June 2023

    Authors:   • Adrian NICOLAU, email: adrian.nicolau10@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The technological evolution in the last decade has led to the extensive integration of Artificial Intelligence (AI) into various fields, including aud

    No 67 - Supplement May 2023 > THE IMPACT OF AI ON INTERNAL AUDIT AND ACCOUNTING PRACTICES

  2. 2. THE IMPACT OF COVID-19 ON THE LABOR MARKET IN ROMANIA – QUARTERLY ANALYSIS 2019-2021 — 30 March 2023

    Authors:   • Brînduşa Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University Bucharest  • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting – NIER, Romanian Academy
    Abstract: The spread of infections with the new coronavirus COVID-19 at such an alert rate that left its mark on all of humanity in the first part of 2020 has p

    No 67 - March 2023 > THE IMPACT OF COVID-19 ON THE LABOR MARKET IN ROMANIA – QUARTERLY ANALYSIS 2019-2021

  3. 3. ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS — 30 March 2023

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the advanced methods of including classes and objects in application modules specific to business economic systems. Current systems

    No 67 - March 2023 > ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS

  4. 4. CHALLENGES INVOLVED IN IMPLEMENTING OF ERP AND AUDITING — 21 December 2014

    Authors:   • Sorin Sandu VINATORU, PhD, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania  • George CALOTA, PhD, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania
    Abstract: An ERP system allows an organization to integrate all primary processes in order to increase the efficiency and to maintain a competitive position. Ho

    No 36 - December 2014 > CHALLENGES INVOLVED IN IMPLEMENTING OF ERP AND AUDITING

  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. INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE — 23 December 2014

    Authors:   • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University-Bucharest, Institute for Economic Forecasting, Romanian Academy  • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Aurel MARIN, email: aurel.marin@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania
    Abstract: Against the background of a double crisis - the short-term economic and long-term demographic crisis - European states adjust to reality embracing the

    No 32 - December 2013 > INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE

  7. 7. INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE — 23 December 2014

    Authors:   • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University-Bucharest, Institute for Economic Forecasting, Romanian Academy  • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Aurel MARIN, email: aurel.marin@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania
    Abstract: Against the background of a double crisis - the short-term economic and long-term demographic crisis - European states adjust to reality embracing the

    No 32 - December 2013 > INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE

  8. 8. MONEY POLICY IMPLEMENTATION AT NATIONAL LEVEL — 15 January 2015

    Authors:   • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania  • Aurel MARIN, email: aurel.marin@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania  • Dan CRISTEA, email: dancristea2@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania  • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Assistant professor at Hyperion University, Bucharest, Romania
    Abstract: Article aims to highlight the effectiveness of inflation targeting strategy in Romania during the crisis. Thus, we present inflation in Romania in the

    No 30 - June 2013 > MONEY POLICY IMPLEMENTATION AT NATIONAL LEVEL

  9. 9. 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

  10. 10. CLIMATIC RISK ON ECONOMICAL RESULTS IN A FARMING SOCIETY OF SOUTH MUNTENIA REGION — 16 January 2015

    Authors:   • Ph.D. Mariana BRAN, Afiliation: Academy of Economical Studies Bucharest
    Abstract: The agro-ecosystems present interest by their product useful to society – farming production – agriculture being the branch of economy whi

    No 26 - June 2012 > CLIMATIC RISK ON ECONOMICAL RESULTS IN A FARMING SOCIETY OF SOUTH MUNTENIA REGION

  11. 11. 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

  12. 12. 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

  13. 13. 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”

  14. 14. CREATING THE ECONOMIC AND MONETARY UNION IN EUROPE, A REQUISITE FOR MAINTAINING THE EFFICIENCY AND STABILITY OF THE INDIVIDUAL AND THE GROUP FINANCIAL SYSTEM — 21 January 2015

    Authors:   • Ph.D. Ion NIŢU, Afiliation: „Athenaeum” University  • Ph.D. Nataliţa HURDUC, Afiliation: „Athenaeum” University  • Ph.D. Student Nicoleta HURDUC, Afiliation: Academy of Economic Studies Bucharest
    Abstract: The Eurosystem in an active factor in consolidating the measures which contribute to the financial stability of both the euro area and the European Un

    No 18 - June 2010 > CREATING THE ECONOMIC AND MONETARY UNION IN EUROPE, A REQUISITE FOR MAINTAINING THE EFFICIENCY AND STABILITY OF THE INDIVIDUAL AND THE GROUP FINANCIAL SYSTEM

  15. 15. 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

  16. 16. E-MARKETPLACES AND THEIR IMPORTANCE FOR LOGISTIC NETWORKS — 21 January 2015

    Authors:   • Ph.D. Ştefan NEDELEA, Afiliation: “Athenaeum” University  • Ph.D.Student Laura Adriana BĂDIŢOIU (PĂUN), Afiliation: “Athenaeum” University
    Abstract: Since the use of information and knowledge in commercial transactions is becoming crucial, markets are confronted with significant change in structure

    No 17 - March 2010 > E-MARKETPLACES AND THEIR IMPORTANCE FOR LOGISTIC NETWORKS

  17. 17. IMPACT OF HUMAN MOTIVATION ON EMPLOYEES PERFORMANCE — 10 March 2015

    Authors:   • Diana Larisa TAMPU, email: diana.tampu@yahoo.com, Afiliation: Romanian Academy
    Abstract: Although the link between economic growth and employment is well documented in the economic literature, this study aims to illustrate how certain h

    No 37 - March 2015 > IMPACT OF HUMAN MOTIVATION ON EMPLOYEES PERFORMANCE

  18. 18. TRENDS AND INSIGHTS IN THE EU HEROIN MARKET — 10 March 2015

    Authors:   • Silviu Ciprian BUCUR, email: s_bucur_2004@yahoo.com, Afiliation: National Drug Agency, Ploiesti, Romania  • Irina Gabriela RADULESCU, Afiliation: Petroleum and Gas University from Ploiesti, 100680, Romania
    Abstract:  In the past 50 years, heroin was an essential factor of the drug problem inEurope. According to statistics it is difficult to quantify th hen

    No 37 - March 2015 > TRENDS AND INSIGHTS IN THE EU HEROIN MARKET

  19. 19. 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

  20. 20. ON THE ROLE OF ECO-INNOVATION FOR A GREEN ECONOMIC GROWTH — 07 June 2016

    Authors:   • Simona FRONE, Senior Researcher II/PhD., email: frone.simona@gmail.com, Afiliation: Institute of National Economy, Bucharest, Romania
    Abstract: In this paper we resume our research on the theoretical-conceptual issues as well as on the mechanisms and policies for increasing resource-efficiency

    No 42 - June 2016 > ON THE ROLE OF ECO-INNOVATION FOR A GREEN ECONOMIC GROWTH

  21. 21. E-GOVERNANCE AND E-GOVERNMENT: HOW IT CAN BE THIS RELATIONSHIP? — 22 December 2016

    Authors:   • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru, Afiliation: University „Athenaeum” of Bucharest
    Abstract: Nowadays, the transformation of reinvet governmental system that offers efficient services due to efficiency of time and cost; is considered as a big

    No 44 - December 2016 > E-GOVERNANCE AND E-GOVERNMENT: HOW IT CAN BE THIS RELATIONSHIP?

  22. 22. APPLICATIONS FOR BUSINESSES THAT USES RELATIONAL DATABASES — 31 March 2017

    Authors:   • Lecturer PhD.,Dănuţ-Octavian SIMION, email: danut.simion@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Univ.Prof. PhD.,Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents a database production model designed as a warehouse star that contain dimensions like deposits, raw materials, stocks, products, pr

    No 45 - March 2017 > APPLICATIONS FOR BUSINESSES THAT USES RELATIONAL DATABASES

  23. 23. THE EFFICIENCY OF FERTILIZERS AND MINIMUM TIILAGE METHOD IN THE AGRICULTURAL PRODUCTION IN ROMANIA — 10 July 2017

    Authors:   • Mihaela SIMIONESCU, dr. habil., Senior Researcher, email: mihaela_mb1@yahoo.com, Afiliation: Institute for Economic Forecasting of the Romanian Academy
    Abstract: Considering that vegetal production is related to the use of fertilizers or land works, this paper investigates the correlation between plant producti

    No 46 - June 2017 > THE EFFICIENCY OF FERTILIZERS AND MINIMUM TIILAGE METHOD IN THE AGRICULTURAL PRODUCTION IN ROMANIA

  24. 24. THE ROLE OF INNOVATION FOR SUSTAINABLE DEVELOPMENT IN E.U MEMBER STATES — 14 September 2017

    Authors:   • Ph.D and senior researcher Dalina ANDREI, email: dalinaandrei@yahoo.com, Afiliation: Economic Forecasting Institute, Romanian Academy
    Abstract: Sustainable socio-economic development represents the central component of the European Union's ‘Sustainable Development Strategy’ doc

    No 46 - Supplement June 2017 > THE ROLE OF INNOVATION FOR SUSTAINABLE DEVELOPMENT IN E.U MEMBER STATES

  25. 25. COMPETITIVENESS DYNAMICS IN THE ROMANIAN REGIONS — 14 September 2017

    Authors:   • Ph.D. Marioara IORDAN, email: miordan@ipe.ro, Afiliation: Institute for Economic Forecasting, Romanian Academy   • Ph.D. Mihaela-Nona CHILIAN, email: cnona@ipe.ro, Afiliation: Institute for Economic Forecasting, Romanian Academy
    Abstract: Regional competitiveness is a topic of major interests among researchers and decision makers of the European Union and of the Member States, lately es

    No 46 - Supplement June 2017 > COMPETITIVENESS DYNAMICS IN THE ROMANIAN REGIONS

  26. 26. EUROPEAN TRENDS IN SPLIT VAT — 27 December 2017

    Authors:   • Daniela MITRAN, email: danielamitran@yahoo.com, Afiliation: University “ Athenaeum” of Bucharest
    Abstract: The paper analyses the methods through which split VAT (split-payment mechanism) has been implemented in Bulgaria and Italy, as well as the intended m

    No 48 - December 2017 > EUROPEAN TRENDS IN SPLIT VAT

  27. 27. THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING — 29 March 2018

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: University Athenaeum, Bucharest  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: University Athenaeum, Bucharest
    Abstract: Governance is a key element in increasing economic performance, being responsible for developing development policies and strategies, building the

    No 49 - March 2018 > THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING

  28. 28. MANAGEMENT BY OBJECTIVES - FACTOR OF GROWTH IN ORGANIZATIONAL PERFORMANCE — 28 December 2018

    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 complexity of the social, political and economic environment over the last period of time has generated a process of professionalisation of org

    No 52 - December 2018 > MANAGEMENT BY OBJECTIVES - FACTOR OF GROWTH IN ORGANIZATIONAL PERFORMANCE

  29. 29. THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS — 31 March 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 management information systems reengineering through economic applications. Engineering information software establishes a c

    No 53 - March 2019 > THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS

  30. 30. 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

  31. 31. PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS — 25 September 2017

    Authors:   • Emilia VASILE, email: rector@univat.ro, Afiliation: Athenaeum” University Bucharest, România  • Ion CROITORU , email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum” University Bucharest, România
    Abstract: The performance of an organization is influenced by the way in which organizations define their mission and provide the resources needed to carry out

    No 47 - September 2017 > PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS

  32. 32. KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION — 22 March 2020

    Authors:   • Larisa Roxana MANEA, email: larisamanea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania  • Viorica NEACSU, email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: This article is not about changing laws, many of which are sound and necessary; it is about understanding ’why’, as humans, we look for

    No 54 - Supplement June 2019 > KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION

  33. 33. 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

  34. 34. FINANCIAL STABILITY OF ECONOMIC AGENCIES IN CONDITIONS OF ECONOMIC CRISIS — 25 March 2020

    Authors:   • Cătălin DUMITRESCU, email: catalindumi@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The purpose and objectives of the research reside in the theoretical-practical and methodological analysis of financial stability at micro and macroec

    No 57 - March 2020 > FINANCIAL STABILITY OF ECONOMIC AGENCIES IN CONDITIONS OF ECONOMIC CRISIS

  35. 35. COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL — 25 March 2020

    Authors:   • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The directions of adaptation of the taxation regarding the stimulation and favoring of the stability and the competitiveness of the Romanian compan

    No 57 - March 2020 > COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL