Athenaeum University


Double Blind Review Evaluation

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Indexed by : SSRN |

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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 27 results!

  1. 1. INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY — 30 June 2023

    Authors:   • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania  • Larisa Roxana MANEA,, email: larisamanea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
    Abstract: The accounting expertise represents for the management of the economic entity a communication tool in a “universal language” of all the in

    No 67 - Supplement May 2023 > INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY

  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. APPLICATION OF MODERN METHODS IN THE ECONOMIC-FINANCIAL ANALYSIS OF ECONOMIC ENTITIES — 30 March 2022

    Authors:   • Georgiana Janina SOARE, PhD, email: janina_soare@yahoo.com, Afiliation: Valahia University of Târgoviște, Romania
    Abstract: Modern methodologies, methods and tools for increasing the performance and competitiveness of economic entities play an increasingly important role in

    No 62 - Supplement June 2021 > APPLICATION OF MODERN METHODS IN THE ECONOMIC-FINANCIAL ANALYSIS OF ECONOMIC ENTITIES

  5. 5. FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS — 22 December 2021

    Authors:   • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: With the help of IFRSs, any entity can present and prepare its financial statements on the same basis as any other entity in any state that applies IF

    No 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

  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. 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

  8. 8. 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

  9. 9. 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

  10. 10. 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

  11. 11. 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

  12. 12. ORGANIZATIONAL GROUP PERFORMANCE UNDER PRESSURE JOB CHARACTERISTICS AND EMPLOYEES NECESSITIES — 16 January 2015

    Authors:   • Iuliana MATACHE, email: nycayulyana@yahoo.com, Afiliation: University Hyperion Bucharest  • Victorela RUSCU, email: vvyykkyy@yahoo.com, Afiliation: University Hyperion Bucharest
    Abstract: Work group can be analyzed in psychosociological perspective, which allows setting the frame for expression of its functional parameters. Individual m

    No 27 - September 2012 > ORGANIZATIONAL GROUP PERFORMANCE UNDER PRESSURE JOB CHARACTERISTICS AND EMPLOYEES NECESSITIES

  13. 13. 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

  14. 14. STOCHASTIC MODELS FOR CREDIT RISK — 16 January 2015

    Authors:   • Ph.D. Student Nadia STOIAN, Afiliation: “Transilvania” University Braşov  • Ph.D. Mariana BĂLAN, Afiliation: “Athenauem” University Bucharest
    Abstract: Risk is a fundamental factor of business because of any activity you can not get profit without risk. Therefore, any economic entity trying to maximiz

    No 25 - March 2012 > STOCHASTIC MODELS FOR CREDIT RISK

  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. 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

  17. 17. 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”

  18. 18. INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING — 10 June 2015

    Authors:   • Diana Sabina COZMA IGHIAN, email: dianaighian@yahoo.com, Afiliation: Associate professor Tehnical University of Cluj Napoca
    Abstract: \r\n From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the

    No 38 - June 2015 > INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING

  19. 19. 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

  20. 20. 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

  21. 21. ORGANIZAłIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS — 07 June 2016

    Authors:   • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
    Abstract: Risk management is a structured and continuous process in an entity that aims to identify and assess risks and deciding on responses to the opportunit

    No 42 - June 2016 > ORGANIZAłIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS

  22. 22. 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)

  23. 23. MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS — 22 December 2016

    Authors:   • Prof.univ.dr.Marin POPESCU, email: marin.popescu@gov.ro, Afiliation: University „Athenaeum” of Bucharest   • Drd. Silvia-Mihaela POPESCU, email: mihaela.popescu@gov.ro, Afiliation: Universitatea Valahia Târgoviște  • Drd. Gabriela MANGU, email: gabriela.mangu@gov.ro, Afiliation: Universitatea Valahia Târgoviște
    Abstract: Secretary General of the Government Order No. 400/2015 of 16 standards cover all internal control management. Managerial internal control standards d

    No 44 - December 2016 > MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS

  24. 24. HOW TO USE FINANCIAL STATEMENTS WITHIN THE GLOBAL ECONOMIC ANALYSIS TREND — 31 March 2017

    Authors:   • Lect. PhD. Liliana MANEA, email: liliana.manea@univath.ro, Afiliation: University Athenaeum Bucharest, Romania
    Abstract: This article aims to put into the light the importance of the financial statements within our day’s financial analysis trend. Our research begin

    No 45 - March 2017 > HOW TO USE FINANCIAL STATEMENTS WITHIN THE GLOBAL ECONOMIC ANALYSIS TREND

  25. 25. 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

  26. 26. INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES — 25 September 2017

    Authors:   • Silvia Mihaela POPESCU , email: mihaela.popescu@gov.ro , Afiliation: Valahia University from Târgovişte   • Dănuț Petrișor GRUIA, email: gruia.petrisor@yahoo.it , Afiliation: Valahia University from Târgovişte
    Abstract: The phrase "internal control" highlights the responsibility of all hierarchical levels for the management of all internal processes carried

    No 47 - September 2017 > INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES

  27. 27. ORGANIZATION OF FINANCIAL-ACCOUNTING ACTIVITY IN PUBLIC ENTITIES — 02 July 2021

    Authors:   • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The financial-accounting activity represents the instrument within the public entity, with the help of which the patrimony of the public entity is man

    No 62 - June 2021 > ORGANIZATION OF FINANCIAL-ACCOUNTING ACTIVITY IN PUBLIC ENTITIES