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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 inNo 67 - Supplement May 2023 > INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY
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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 dataNo 67 - Supplement May 2023 > INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH
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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 sectoNo 67 - March 2023 > NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT
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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 inNo 62 - Supplement June 2021 > APPLICATION OF MODERN METHODS IN THE ECONOMIC-FINANCIAL ANALYSIS OF ECONOMIC ENTITIES
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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 IFNo 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
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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 andNo 30 - June 2013 > CORPORATE GOVERNANCE IN THE CURRENT CRISIS
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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 qNo 30 - June 2013 > SOME FDI DISPARITIES WITHIN THE EU REGION
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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 fundingNo 30 - June 2013 > RELEVANT FUNDING OF THE SMEs BUSINESS DEVELOPMENT IN ROMANIA IN THE CURRENT EUROPEAN CONTEXT INFLUENCED BY THE ECONOMIC CRISIS
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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 asseNo 35 - September 2014 > SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS
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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, knowingNo 65 - March 2022 > USING CRYPTOCURRENCIES, A MANAGEMENT STRATEGY FOR THE FUTURE
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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 entityNo 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS
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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 mNo 27 - September 2012 > ORGANIZATIONAL GROUP PERFORMANCE UNDER PRESSURE JOB CHARACTERISTICS AND EMPLOYEES NECESSITIES
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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, managemeNo 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY
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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 maximizNo 25 - March 2012 > STOCHASTIC MODELS FOR CREDIT RISK
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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 concNo 23 - September 2011 > INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY
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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 vaNo 22 - June 2011 > ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL
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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 entitNo 21 - March 2011 > FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT”
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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 theNo 38 - June 2015 > INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING
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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 whNo 40 - December 2015 > INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES
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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) objectiNo 42 - June 2016 > INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES
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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 opportunitNo 42 - June 2016 > ORGANIZAłIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS
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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 limitedNo 43 - September 2016 > GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF)
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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 dNo 44 - December 2016 > MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS
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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 beginNo 45 - March 2017 > HOW TO USE FINANCIAL STATEMENTS WITHIN THE GLOBAL ECONOMIC ANALYSIS TREND
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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 economicNo 46 - June 2017 > EVALUATION OF THE ECONOMIC ACTIVITY THROUGH EXPERTS SYSTEMS
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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 carriedNo 47 - September 2017 > INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES
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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 manNo 62 - June 2021 > ORGANIZATION OF FINANCIAL-ACCOUNTING ACTIVITY IN PUBLIC ENTITIES