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1. ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION — 02 April 2024

Authors: • Adrian NICOLAU, email: adrian.nicolau10@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The implementation of European funds is a critical pillar in Romania’s economic and social development, yet it often faces significant accountin

No 69 - March 2024 > ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION
2. ANALYSIS FINANCIAL AND ECONOMIC DATA USING JOINT TIME-FREQUENCY DISTRIBUTIONS — 31 March 2024

Authors: • Cătălin DUMITRESCU, email: catalindumi@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Viorel Constantin Bulmez, email: Valahia University of Targoviste, Romania, Afiliation: bulmez_v@yahoo.com
Abstract: Analysis of economic/financial time series in the frequency domain is a relative underexplored area of the literature, particularly when the statistic

No 69 - March 2024 > ANALYSIS FINANCIAL AND ECONOMIC DATA USING JOINT TIME-FREQUENCY DISTRIBUTIONS
3. 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
4. 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
5. 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
6. 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
7. WORK–FAMILY BALANCE DURING COVID-19 PANDEMIC IN EU MEMBER STATES — 30 September 2023

Authors: • Dalina-Maria ANDREI, email: dalinaandrei@yahoo.com, Afiliation: Institute for Economic Forecasting, Bucharest, Romania
Abstract: This paper analyzes how much the people’s family life and work were both affected and how these two affected each other during the COVID-19 Pand

No 68 - September 2023 > WORK–FAMILY BALANCE DURING COVID-19 PANDEMIC IN EU MEMBER STATES
8. 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
9. 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
10. 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
11. AN ANALYSIS OF THE EVENTS THAT LED TO THE EXACERBATION OF THE BLACK SEA CRISIS IN THE LAST DECADE AND THE ROLE OF DISINFORMATION AND MISINFORMATION — 30 September 2022

Authors: • Adrian Viorel DRAGOMIR, email: adrian_dragomir1980@yahoo.com, Afiliation: Politehnica University of Bucharest • Robert-Claudiu HELLVIG, email: robert.hellvig@mae.ro, Afiliation: Valahia University of Targoviste • Constantin-Adrian BLĂNARU, email: blanaruadrian@yahoo.com
Abstract: The joint defence and security of the Black Sea basin is a fundamental instrument of international security policy. Applying the principle of subsidia

No 66 - September 2022 > AN ANALYSIS OF THE EVENTS THAT LED TO THE EXACERBATION OF THE BLACK SEA CRISIS IN THE LAST DECADE AND THE ROLE OF DISINFORMATION AND MISINFORMATION
12. MANAGEMENT OF OPEN SOURCE INFORMATION IN THE MANAGEMENT OF CURRENT CYBER THREATS AND WAYS TO FIGHT FRAUD AT FINANCIAL COMPANIES — 30 March 2022

Authors: • Cosmin Sandu BĂDELE, email: cosmin.badele.cb@gmail.com, Afiliation: Valahia University of Targoviste, Romania • Lucian IVAN, email: ivan.lucian2@gmail.com, Afiliation: Expert within the Ministry of Internal Affairs, Romania
Abstract: The multiple ways of accessing the virtual environment are changing, those who access the Internet are changing and the role that the Internet plays i

No 62 - Supplement June 2021 > MANAGEMENT OF OPEN SOURCE INFORMATION IN THE MANAGEMENT OF CURRENT CYBER THREATS AND WAYS TO FIGHT FRAUD AT FINANCIAL COMPANIES
13. SHARED MANAGEMENT IN THE EUROPEAN CONTEXT OF SIMPLIFICATION — 30 March 2022

Authors: • Iulian MISERCIU, email: iulian.miserciu@rcc.ro, Afiliation: University of Valahia IOSUD Doctoral School of Economic and Humanistic Sciences, Targoviste, Romania
Abstract: With each new period of financial programming, the European Commission has imposed more and more conditions on national management and control systems

No 62 - Supplement June 2021 > SHARED MANAGEMENT IN THE EUROPEAN CONTEXT OF SIMPLIFICATION
14. 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
15. INITIATIVES FOR THE DEVELOPMENT OF EQUESTRIAN TOURISM IN ROMANIA — 30 March 2022

Authors: • Mihaela SARAFEȘCU, email: mihaelasarafescu@yahoo.com, Afiliation: University Ștefan cel Mare Suceava, Romania
Abstract: Equestrian tourism is a fast growing sector in Romania, considered as a form of active recreation, adventure tourism, ecotourism or nature-based touri

No 62 - Supplement June 2021 > INITIATIVES FOR THE DEVELOPMENT OF EQUESTRIAN TOURISM IN ROMANIA
16. COMPARATIVE ANALYSIS ON THE IMPLEMENTATION OF EUROPEAN PROJECTS AT THE LEVEL OF THE EUROPEAN UNION AND ROMANIA IN THE PERIOD 2007-2013 AND 2014-2020 — 30 March 2022

Authors: • Liliana CHIHAIA (SAVA), email: lilianasava74@gmail.com , Afiliation: “Ștefan cel Mare” University of Suceava, Romania • Diakoniuk Oleksandr, email: alex.dyakonyuk@gmail.com, Afiliation: “Ștefan cel Mare” University of Suceava, Romania
Abstract: The EU’s Structural and Investment Funds are the EU’s largest regional investment program, supporting the social and economic development

No 62 - Supplement June 2021 > COMPARATIVE ANALYSIS ON THE IMPLEMENTATION OF EUROPEAN PROJECTS AT THE LEVEL OF THE EUROPEAN UNION AND ROMANIA IN THE PERIOD 2007-2013 AND 2014-2020
17. THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION — 22 December 2021

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: Accounting expertise is a liberal profession conducted by an expert in the field, who, using appropriate techniques and working methods, provides a

No 64 - December 2021 > THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION
18. 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
19. 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
20. OPERATIONAL RISK MANAGEMENT AND MONITORING — 21 December 2014

Authors: • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest, Romania
Abstract: A major concern for every organization is to identify the risks they face. Thus, all risks associated objectives, activities or actions taken should b

No 36 - December 2014 > OPERATIONAL RISK MANAGEMENT AND MONITORING
21. 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
22. CONSIDERATIONS REGARDING UNCONVENTIONAL MONETARY POLICIES OF CENTRAL BANKS DURING THE PRESENT FINANCIAL CRISIS — 21 December 2014

Authors: • Gabriela PREDA, email: gabi.preda@bnro.ro, Afiliation: PHD student, Romanian Academy, National Institute of Economic Research ‘Costin C. Kiritescu’, Department of Economic, Social and Legal Studies • Petronel CHIRIAC, email: petronelchiriac@gmail.com
Abstract: The paper deals with the unconventional monetary policy of the Central Banks with regard to their fundamental role in ensuring the stability of the fi

No 33 - March 2014 > CONSIDERATIONS REGARDING UNCONVENTIONAL MONETARY POLICIES OF CENTRAL BANKS DURING THE PRESENT FINANCIAL CRISIS
23. TOOLS AND METHODS TO PREVENT THE RISK OF BANKRUPTCY OF THE INSURANCE COMPANIES — 23 December 2014

Authors: • Ph.D. Student Gabriela BILEVSKY, email: gbilevsky@gmail.com, Afiliation: Institute for Economic Forecasting NIER, Romanian Academy
Abstract: We may appreciate, according to the data for 2008, that the negative impact caused directly by the financial crisis for the insurance industry in Roma

No 31 - September 2013 > TOOLS AND METHODS TO PREVENT THE RISK OF BANKRUPTCY OF THE INSURANCE COMPANIES
24. CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS — 23 December 2014

Authors: • PhD candidate Mr. ISSAM MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leading

No 31 - September 2013 > CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS
25. EXCHANGE RATE DURING THE FINANCIAL CRISIS — 15 January 2015

Authors: • Elena PELINESCU, Afiliation: Institut for Economic Forecasting – NIER, Romanian Academy
Abstract: The paper analyzes the evolution of the exchange rate in Romania during the financial crisis in order to offer some information regarding how the exch

No 30 - June 2013 > EXCHANGE RATE DURING THE FINANCIAL CRISIS
26. THE FISCAL-BUDGETARY POLICY MIX AND GENERAL EQUILIBRIUM IN THE CONTEXT OF THE ECONOMIC-FINANCIAL CRISIS — 24 December 2014

Authors: • Assistant Alina Georgiana Solomon, Ph.D Candidate, email: alinagsolomon@yahoo.com, Afiliation: ”Dimitrie Cantemir” Christian University of Bucharest, Faculty of Finances, Banks and Accountancy,
Abstract: The existence of fiscal theories in economic activity was perceived differently from one historical stage to another, from one state to another or fro

No 30 - June 2013 > THE FISCAL-BUDGETARY POLICY MIX AND GENERAL EQUILIBRIUM IN THE CONTEXT OF THE ECONOMIC-FINANCIAL CRISIS
27. COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY? — 24 December 2014

Authors: • Lecturer, Ph.D. Adrian Ducu MATEI, email: ducumatei@yahoo.com, Afiliation: Athenaeum University of Bucarest
Abstract: This paper reveals the main features of corruption and of the underground economy, giving consideration to the fact that a diminution of such phenomen

No 30 - June 2013 > COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY?
28. 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
29. INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS — 15 January 2015

Authors: • Maria LUPU (BOTEZATU), email: mariabotezatu2002@yahoo.com., Afiliation: Doctoral School • Liliana NEAGU (MANEA), email: lilyanamanea@yahoo.com, Afiliation: Doctoral School • Valentina MINEA, email: vali_minea@yahoo.com, Afiliation: Doctoral School
Abstract: The current economic and financial crisis appeared without the anticipation of audit and control organizations, without objecting its manifestation or

No 30 - June 2013 > INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS
30. CHANGES IN THE HOUSEHOLDS CONSUMPTION PATTERNS IN ROMANIA AND THE EU COUNTRIES - HOW MUCH IMPACT OF THE GLOBAL ECONOMIC CRISIS? — 15 January 2015

Authors: • Marioara IORDAN, email: miordan@ipe.ro, mioaraiordan@hotmail.com, Afiliation: Institute for Economic Forecasting, Bucharest, Romania • Mihaela-Nona CHILIAN, email: cnona@ipe.ro, mihaela_chilian@yahoo.com, Afiliation: Institute for Economic Forecasting, Bucharest, Romania
Abstract: The financial crisis more intensely felt in Romania since the second half of 2008, has triggered economic phenomena and processes that affected the

No 30 - June 2013 > CHANGES IN THE HOUSEHOLDS CONSUMPTION PATTERNS IN ROMANIA AND THE EU COUNTRIES - HOW MUCH IMPACT OF THE GLOBAL ECONOMIC CRISIS?
31. DYNAMICS OF HOUSEHOLDS CONSUMPTION IN THE ROMANIAN REGIONS — 15 January 2015

Authors: • Mihaela-Nona CHILIAN, email: cnona@ipe.ro, mihaela_chilian@yahoo.com, Afiliation: Institute for Economic Forecasting, Bucharest, Romania • Marioara IORDAN, email: miordan@ipe.ro, mioaraiordan@hotmail.com, Afiliation: Institute for Economic Forecasting, Bucharest, Romania
Abstract: The financial crisis has triggered economic phenomena and processes that affected the economic progress and the performance decline recorded by the Ro

No 30 - June 2013 > DYNAMICS OF HOUSEHOLDS CONSUMPTION IN THE ROMANIAN REGIONS
32. 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
33. 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
34. ECONOMIC MASS AND WORLD ECONOMIC CRISES AND ITS EFFECT ON NATIONAL ECONOMY IN DEVELOPING COUNTRIES — 15 January 2015

Authors: • Ph.D. Emadeldin Mahmoud Ali Eid, email: emadeid1973@hotmail.com, Afiliation: Al Zarka Academy for Administrative Science & Information System, Egypt • Ph.D. Mohamed Saad Khawasek, Afiliation: Al Zarka Academy for Administrative Science & Information System, Egypt
Abstract: Since the international economy is facing a strong strike considered one of the worst economic crises witnessed worldwide in several decades having se

No 30 - June 2013 > ECONOMIC MASS AND WORLD ECONOMIC CRISES AND ITS EFFECT ON NATIONAL ECONOMY IN DEVELOPING COUNTRIES
35. THE EVOLUTION OF ROMANIAN MARKET OF GDP AND INFLATION IN THE PERIOD 2005-2012 — 15 January 2015

Authors: • Ph.D. student Gabriela PREDA, email: gabi.preda@bnro.ro, Afiliation: Romanian Academy, Romania, Bucharest, National Institute of Economic Research ‘Costin C. Kiritescu’, Department of Economic, Social and Legal Studies,
Abstract: Our approach to the research – the results of which are presented in this paper – is based on the assumption that the relation between the

No 30 - June 2013 > THE EVOLUTION OF ROMANIAN MARKET OF GDP AND INFLATION IN THE PERIOD 2005-2012
36. CORPORATE GOVERNANCE RELATIONSHIP WITH STRATEGIC MANAGEMENT — 15 January 2015

Authors: • Issam MF SALTAJI, PhD candidate, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: The paper highlights on corporate governance relation through collecting and analyzing different secondary resources such as websites, lectures, publi

No 30 - June 2013 > CORPORATE GOVERNANCE RELATIONSHIP WITH STRATEGIC MANAGEMENT
37. STUDY OF THE FINANCIAL PERFORMANCE FOR ROMANIAN LISTED COMPANIES BENEFICIARY OF NON-REPAYABLE EUROPEAN FUNDS — 15 January 2015

Authors: • Iulian PANAIT, PhD, email: iulian.panait@gmail.com, Afiliation: Hyperion University, Faculty of Economic Sciences • Liviu UZLAU, PhD candidate, email: liviu_uzlau@yahoo.com, Afiliation: Hyperion University, Faculty of Economic Sciences
Abstract: Our study investigates the differences in financial performance during 2011 and the first 3 quarters of 2012 for 36 Romanian companies listed on Bucha

No 30 - June 2013 > STUDY OF THE FINANCIAL PERFORMANCE FOR ROMANIAN LISTED COMPANIES BENEFICIARY OF NON-REPAYABLE EUROPEAN FUNDS
38. REGIONAL UNEMPLOYMENT AND TOURISM REGARDED AS PART OF THE NATIONAL ECONOMY — 15 December 2014

Authors: • Cristina Burghelea, email: crystachy@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania • Mirela Ionela Aceleanu, email: aceleanu_mirela@yahoo.com, Afiliation: The Bucharest Academy of Economic Studies, Romania • Miron Dumitrescu, email: a3du2005@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania • Mihaela Marcu, email: mihaela.marcu13@yahoo.com , Afiliation: Hyperion University of Bucharest, Romania
Abstract: Dealing with actions to promote economic growth, to ensure financial stability and budgetary consolidation, it is important and necessary to promote e

No 35 - September 2014 > REGIONAL UNEMPLOYMENT AND TOURISM REGARDED AS PART OF THE NATIONAL ECONOMY
39. OBJECTIVES AND RISKS OF SOP ENVIRONMENT WSS PROJECTS — 15 December 2014

Authors: • Simona Frone, email: frone.simona@gmail.com, Afiliation: Senior researcher, Institute of National Economy, Bucharest, Romania • Dumitru Florin Frone, Afiliation: Senior lecturer, University of Agricultural Sciences and Veterinary Medicine Bucharest, Romania
Abstract: This paper aims to present some important findings of our recent research dedicated to the development of the water sector in Romania, namely of the W

No 35 - September 2014 > OBJECTIVES AND RISKS OF SOP ENVIRONMENT WSS PROJECTS
40. 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
41. 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
42. CLUSTER POLICY RELEVANCE ON REGIONAL DEVELOPMENT — 15 December 2014

Authors: • Carmen Beatrice PAUNA, PhD., email: carmenbpauna@gmail.com, Afiliation: Senior researcher, Institutul de Prognoza Economica
Abstract: The financial perspective 2014-2020 attaches a great importance to supporting SMEs as a factor in industrial competitiveness and economic growth. The

No 34 - June 2014 > CLUSTER POLICY RELEVANCE ON REGIONAL DEVELOPMENT
43. YOUTH LABOUR MARKET EVOLUTIONS AT REGIONAL LEVEL IN ROMANIA — 15 December 2014

Authors: • Ph.D. Mariana BALAN, email: dr.mariana.balan@gmail.com, Afiliation: „Athenaeum” University, Bucharest Institute for Economic Forecasting-NIER, Romanian Academy
Abstract: The current economic crisis generated several challenges that the youth have to face on the labour market. The 5.8 million youths, aged between 15 an

No 34 - June 2014 > YOUTH LABOUR MARKET EVOLUTIONS AT REGIONAL LEVEL IN ROMANIA
44. MODELING CREDIT RISK THROUGH CREDIT SCORING — 15 December 2014

Authors: • Adrian Cantemir CALIN, SR III, PhD., email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting • Oana Cristina POPOVICI, PhD., email: popovici.oana@yahoo.com, Afiliation: The Bucharest University of Economic Studies
Abstract: Credit risk governs all financial transactions and it is defined as the risk of suffering a loss due to certain shifts in the credit quality of a coun

No 34 - June 2014 > MODELING CREDIT RISK THROUGH CREDIT SCORING
45. THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE — 15 December 2014

Authors: • Ioana DORIN, email: doris.ioana@yahoo.com, Afiliation: University “1 Decembrie 1918” from Alba Iulia • Cristina DIACONESCU, email: dcristina77@yahoo.com, Afiliation: Oltenia Energy Complex
Abstract: There is a direct relationship between ABC method and financial performance of entities, but only in the context of certain drivers, as well as the es

No 34 - June 2014 > THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE
46. A PARADIGM OF THE NEW ECONOMY BETWEEN CONVERGENCE, COHESION AND INCREASING DISPARITIES - CHALLENGES FOR ROMANIA IN VIEW OF THE 2020 HORIZON — 15 December 2014

Authors: • Cornelia DUMITRU, email: cornelia.dumitru@gmail.com, Afiliation: Institute of National Economy, Romanian Academy
Abstract: High-tech, cutting-edge disciplines, innovation and research-development have entered the daily life nowadays. ‘Networks’ either dedicated

No 34 - June 2014 > A PARADIGM OF THE NEW ECONOMY BETWEEN CONVERGENCE, COHESION AND INCREASING DISPARITIES - CHALLENGES FOR ROMANIA IN VIEW OF THE 2020 HORIZON
47. 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
48. IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY — 16 January 2015

Authors: • Mihaela IONASCU, email: mihaela.ionascu@gmail.com, Afiliation: Academy of Economic Studies
Abstract: This paper seeks to explore the impact of International Financial Reporting Standards (IFRS) adoption in Romania on analysts’ forecasts accuracy

No 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY
49. EVALUATING S.C. AZOMUREŞ S.A. BASED ON FCFE — 16 January 2015

Authors: • Andreea NEGRU, Ph.D.Student, email: andreea.negru@money.ro, Afiliation: Academy of Economic Studies, Bucharest, Romania • Sorin-Iulian CIOACĂ, Ph.D.Student, email: cioaca_sorin@yahoo.co, Afiliation: Academy of Economic Studies, Bucharest, Romania • Mihai Cristian DINICA, Ph.D.Student, email: mihai.dinica@gmail.com, Afiliation: Academy of Economic Studies, Bucharest, Romania • Ana-Maria BURCĂ, Ph.D.Student, email: burca.anamaria@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: Against the current economic and financial background, which increases the importance of merger and acquisition1, a situation also facilitated by the

No 27 - September 2012 > EVALUATING S.C. AZOMUREŞ S.A. BASED ON FCFE
50. CORRELATION OF DJIA, DAX AND BET INDEXES UNDER NORMAL CIRCUMSTANCES AND DURING A FINANCIAL CRISIS SITUATION — 16 January 2015

Authors: • Dan ARMEANU, Ph.D.Professor, email: darmeanu@yahoo.com, Afiliation: Academy of Economic Studies Bucharest • Andreea NEGRU, Ph.D.Student, email: andreea.negru@money.ro, Afiliation: Academy of Economic Studies Bucharest • Sorin-Iulian CIOACĂ, Ph.D.Student, email: cioaca_sorin@yahoo.co, Afiliation: Academy of Economic Studies Bucharest • Mihai Cristian DINICA, Ph.D.Student, email: mihai.dinica@gmail.com, Afiliation: Academy of Economic Studies Bucharest • Ana-Maria BURCĂ, Ph.D.Student, email: burca.anamaria@yahoo.com, Afiliation: Academy of Economic Studies Bucharest
Abstract: Up until the 80’s, financial crises were considered to be limited to the level of capital markets (therefore individual), without any systemic i

No 27 - September 2012 > CORRELATION OF DJIA, DAX AND BET INDEXES UNDER NORMAL CIRCUMSTANCES AND DURING A FINANCIAL CRISIS SITUATION
51. WEB-BASED CORPORATE ENVIRONMENTAL REPORTING IN NIGERIA: A STUDY OF LISTED COMPANIES — 16 January 2015

Authors: • UWUIGBE UWALOMWA, email: alaiwu2003@yahoo.com, Afiliation: Department of Accounting School of Business, College of College of Development Studies Covenant University Ogun State Nigeria.
Abstract: This paper basically examined the utilization of the Internet for communicating corporate environmental information by listed financial and nonfinanci

No 27 - September 2012 > WEB-BASED CORPORATE ENVIRONMENTAL REPORTING IN NIGERIA: A STUDY OF LISTED COMPANIES
52. 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
53. FINANCIAL CRISIS IMPACT ON THE DEVELOPMENT OF THE ROMANIAN CAPITAL MARKET — 16 January 2015

Authors: • Professor Dan ARMEANU, PhD, email: armeanu@yahoo.com, Afiliation: Academy de Economics Bucharest • Ana TUDORACHE, Assistant lecturer, email: tudorache_ana@yahoo.com, Afiliation: Academy de Economics Bucharest • Sorin-Iulian CIOACĂ, PhD Student, email: cioaca_sorin@yahoo.com, Afiliation: Academy de Economics Bucharest • Ana-Maria BURCĂ, PhD Student, email: burca.anamaria@yahoo.com, Afiliation: Academy de Economics Bucharest
Abstract: The recent years have been characterized by important challenges in all areas of the society, mainly in the financial one. The financial markets crisi

No 25 - March 2012 > FINANCIAL CRISIS IMPACT ON THE DEVELOPMENT OF THE ROMANIAN CAPITAL MARKET
54. ASPECTS REGARDING REGULATION OF THE LABOR MARKET IN ROMANIA — 16 January 2015

Authors: • PhD Candidate Tănase STAMULE, email: tasestamule@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest • Ph.D, Lecturer Meral KAGITCI, email: meral_ibraim@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest • PhD Teaching Assistant Marius VĂCĂRELU, email: mvacarelu@gmail.com, Afiliation: National School of Political and Administrative Studies, Bucharest
Abstract: With the following paper I plan to surprise aspects of the Romanian labor market through both a legislative and a religious perspective. Thus, the res

No 24 - December 2011 > ASPECTS REGARDING REGULATION OF THE LABOR MARKET IN ROMANIA
55. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015

Authors: • PhD Student Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Bucharest Academy of Economic Studies
Abstract: The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources p

No 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW
56. DIFFICULTIES REGARDING THE ABSORBTION OF STRUCTURAL AND COHESION FUNDS IN ROMANIA — 16 January 2015

Authors: • PhD. Lecturer Meral KAGITCI, email: meral_ibraim@yahoo.com, Afiliation: “Athenauem” University, Bucharest
Abstract: Cohesion and structural funds absorption in the EU is one of the most debated issues at hand in terms of macroeconomic management and financial develo

No 24 - December 2011 > DIFFICULTIES REGARDING THE ABSORBTION OF STRUCTURAL AND COHESION FUNDS IN ROMANIA
57. 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
58. 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
59. MONETARY INTEGRATION, FROM THEORY TO PRACTICE — 16 January 2015

Authors: • PhD student Laura-Cristina IVĂNESCU, Afiliation: National Bank of Romania
Abstract: Started in the second half of the 19th century with the creation of the Latin Monetary Union (1865), the European integration has often outrun the eco

No 23 - September 2011 > MONETARY INTEGRATION, FROM THEORY TO PRACTICE
60. USAGE OF THE MAIN COMPONENTS ANALYSIS IN THE MANAGEMENT OF THE INVESTMENT PORTFOLIO — 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: When managing investment portfolios on integrated capital markets, beyond the models put forth by the modern portfolio theory, (the Markowitz model, t

No 23 - September 2011 > USAGE OF THE MAIN COMPONENTS ANALYSIS IN THE MANAGEMENT OF THE INVESTMENT PORTFOLIO
61. BASEL III REGULATIONS ON STRENGTHENING THE BANKING SYSTEM CAPITALIZATION — 16 January 2015

Authors: • PhD. Natalita HURDUC, email: Natalia.hurduc@yahoo.com, Afiliation: “Athenaeum” University Bucharest • PhD. Applicant Nicoleta HURDUC, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: The objective of future Basel III regulations is to improve the capacity of the banking sector to absorb economic and financial shocks, from whatever

No 23 - September 2011 > BASEL III REGULATIONS ON STRENGTHENING THE BANKING SYSTEM CAPITALIZATION
62. THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \ — 16 January 2015

Authors: • Younes H. AKLE, PhD, Afiliation: Associate Professor of Accounting Faculty of commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
Abstract: This study empirically investigates the relationship between industry type, company size, gearing, leverage, earnings quality, earnings management, el

No 23 - September 2011 > THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \
63. 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
64. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY” — 16 January 2015

Authors: • PhD Younes H. AKLE, Afiliation: Associate Professor of Accounting Faculty of Commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
Abstract: This study empirically investigates the relationship between the timeliness of corporate financial reporting and Corporate Governance for companies li

No 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”
65. CAUSALITY AND DETERMINISM IN THE TRINOMIAL PRODUCTIVITY - COST - PROFIT RELATIONSHIP AND ITS UTILIZATION IN THE ECONOMIC - FINANCIAL ANALYSIS OF A COMPANY — 16 January 2015

Authors: • Ph.D. Dumitru MĂRGULESCU, Afiliation: „Athenaeum” University • Ph.D. Serghei MĂRGULESCU, Afiliation: „Nicolae Titulescu” University
Abstract: A special role in the analysis and evaluation of the functionality of microsystems (firms, organizations) is attached to the logical-economic format i

No 21 - March 2011 > CAUSALITY AND DETERMINISM IN THE TRINOMIAL PRODUCTIVITY - COST - PROFIT RELATIONSHIP AND ITS UTILIZATION IN THE ECONOMIC - FINANCIAL ANALYSIS OF A COMPANY
66. FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH — 16 January 2015

Authors: • Ph.D. Mihaela IONAȘCU, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: The purpose of this paper is to investigate the relationship between financial disclosure of listed Romanian companies and analysts’ forecast ac

No 21 - March 2011 > FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH
67. EVOLUTIONS OF REMITTANCE FLOW DURING THE ECONOMIC-FINANCIAL CRISIS — 16 January 2015

Authors: • Ph.D. Mariana BĂLAN, Afiliation: „Athenaeum” University • Student Liliana SIMIONESCU, Afiliation: „Athenaeum” University • Ph.D. Student Vlad IORDACHE, Afiliation: Academy of Economic Studies
Abstract: The global financial markets crisis that hit the world economy at the middle of 2008 affected the global economy as a whole, but had also a major impa

No 21 - March 2011 > EVOLUTIONS OF REMITTANCE FLOW DURING THE ECONOMIC-FINANCIAL CRISIS
68. FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS — 16 January 2015

Authors: • Younes H. AKLE, PhD, Afiliation: Faculty of Commerce and Business Administration The University of Helwan , Cairo
Abstract: The objective of the study is to present an analysis of the legal framework surrounding the Financial Reporting Timeliness in Egypt,and the problems f

No 21 - March 2011 > FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS
69. USING THE MARKET MODEL ON ROMANIAN STOCK EXCHANGE — 16 January 2015

Authors: • Ph. D. Professor Daniel ARMEANU, Afiliation: Academy of Economic Studies Bucharest • Master Student Cristina Andreea DOIA, Afiliation: Academy of Economic Studies Bucharest • Ph.D. Student Andreea NEGRU, Afiliation: Academy of Economic Studies Bucharest • Ph.D. Nataliţa HURDUC, Afiliation: „Athenaeum” University Bucharest
Abstract: One of the concerns in portfolio management is to anticipate market evolution, generally given by a stock index. The market value of a stock is connec

No 20 - December 2010 > USING THE MARKET MODEL ON ROMANIAN STOCK EXCHANGE
70. THE INNOVATIONS ON THE FINANCIAL MARKETS. USEING DERIVATIVES FOR BANKING MARKET RISK COVERAGE — 16 January 2015

Authors: • Mihaela SUDACEVSCHI, Afiliation: Nicolae Titulescu University • Ph.D. Ion NIŢU, Afiliation: „Athenaeum” University Bucharest
Abstract: Derivatives are used for speculative purposes and to reduce the risks manifested on financial markets. Banking market, due to the high volatility of e

No 20 - December 2010 > THE INNOVATIONS ON THE FINANCIAL MARKETS. USEING DERIVATIVES FOR BANKING MARKET RISK COVERAGE
71. 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
72. ECONOMIC AND FINANCIAL CRISIS IMPACT ON RAIL SECTOR — 17 January 2015

Authors: • Drd.Ing.Gheorghe-Stelian BĂLAN, Afiliation: S.C. ALSTOM Transport S.A. Bucharest • Conf.univ.dr.Mariana BĂLAN, Afiliation: “Atheneum” University Bucharest Institute for Economic Forecasting
Abstract: Among transport modes existing today, rail remains of great interest because of certain benefits arising from that is the least polluting and most env

No 19 - September 2010 > ECONOMIC AND FINANCIAL CRISIS IMPACT ON RAIL SECTOR
73. 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
74. 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
75. THE CONSTITUTIONAL AND LEGAL STATUS OF THE ROMANIAN COURT OF ACCOUNTS — 21 January 2015

Authors: • Ph.D. Verginia VEDINAŞ, Afiliation: “Athenaeum” University • Ph.D.Student Oana Carolina MOLDOVAN, Afiliation: “Athenaeum” University • Ph.D.Student Ion CROITORU, Afiliation: “Athenaeum” University
Abstract: In order to follow the way in which all incomes are charged and theexpenses approved by the state budget are used, the Parliament has set up an indepe

No 17 - March 2010 > THE CONSTITUTIONAL AND LEGAL STATUS OF THE ROMANIAN COURT OF ACCOUNTS
76. THE USE OF BUDGETS IN FORECASTING THE ACTIVITY OF THE FIRM — 21 January 2015

Authors: • Ph.D.Mariana MAN, Afiliation: The University of Petroşani • Ph.D.Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest • Ph.D.Ioan C. DIMA, Afiliation: ”Valahia” University of Targoviste
Abstract: The firm’s activity is recommended to develop in a permanent equilibrium between incomes and expenses. In the actual stage of transition of Roma

No 17 - March 2010 > THE USE OF BUDGETS IN FORECASTING THE ACTIVITY OF THE FIRM
77. 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
78. 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
79. 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
80. THE RELEVANCE OF THE ”EXPENDITURE BUDGET – COSTS BUDGET” BINOMIAL FOR THE MANAGEMENT OF NATIONAL COMPANIES. CASE STUDY – THE ROMANIAN TELEVISION SOCIETY — 10 June 2015

Authors: • Veronica CATARGIU, email: veronicacatargiu@yahoo.com, Afiliation: Ph.D. Candidate, ASE Bucharest
Abstract: The short-term forecasting form is usually called budget. Budget represents the typical accounting tool used by companies to plan and control

No 38 - June 2015 > THE RELEVANCE OF THE ”EXPENDITURE BUDGET – COSTS BUDGET” BINOMIAL FOR THE MANAGEMENT OF NATIONAL COMPANIES. CASE STUDY – THE ROMANIAN TELEVISION SOCIETY
81. 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
82. EDUCATIONAL SYSTEM - A PRIORITY CONCERN OF THE EUROPEAN UNION — 05 October 2015

Authors: • Ioana Florina MINZU, email: Email: ioana_minzu@yahoo.com, Afiliation: PhD “Athenaeum” University of Bucharest
Abstract: Education should be and usually is the dream, hope and aspiration to a better world for children and their families. Maybe, in our days, educ

No 39 - September 2015 > EDUCATIONAL SYSTEM - A PRIORITY CONCERN OF THE EUROPEAN UNION
83. THE LONG TERM IMPACT OF DIFFERENT METHODS OF BOOSTING THE ACTIVITY — 05 October 2015

Authors: • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University of Bucharest, Romania • Bogdan STICLOSU, Ph. D Student, email: bogdan.sticlosu@gmail.com, Afiliation: University of Craiova Faculty of Economics and Business Administration Craiova, Romania • Bogdan PIRVULESCU, Ph. D Student, email: bogdan.pirvulescu.mb@mfinante.ro, Afiliation: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Abstract: The activity of a company, given the actual conditions characterized by financial difficulties due to the economic crisis, are confronting a

No 39 - September 2015 > THE LONG TERM IMPACT OF DIFFERENT METHODS OF BOOSTING THE ACTIVITY
84. AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION — 05 October 2015

Authors: • Iuliana DOBRE, email: iulya_dobre@yahoo.com, Afiliation: Bucharest Academy of Economic Studies, Faculty of Agro-Food and Environmental Economics, Bucharest, Romania • Stefania Daniela BRAN, email: brands_13@yahoo.com, Afiliation: POLYTECHNICS University, The Faculty of Applied Chemistry and Materials Science, Bucharest, Romania
Abstract: The vegetal wastes are secondary products from agricultural activities which mostly remain chaotically into the soil. As result vegetal waste disru

No 39 - September 2015 > AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION
85. 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
86. CHARACTERISTIC ELEMENTS OF THE AUDIT COMMITTEE — 05 January 2016

Authors: • Mihaela-Silvia POPESCU, email: mihaela88popescu@gmail.com, Afiliation: PhD Student - Valahia University fromTârgovişte • Marin POPESCU , email: marin.popescu@gov.ro, Afiliation: „Athenaeum” University of Bucharest • Emad EL DIN MAHMOUD ALI EID, email: emadeid1973@hotmail.com, Afiliation: Al Zarka High Institute for Computer and Business Administration, Egypt
Abstract: According to the Charter, the audit committee members must be people with experience, independent, and appointed by the Board.The Audit Committee has

No 40 - December 2015 > CHARACTERISTIC ELEMENTS OF THE AUDIT COMMITTEE
87. 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
88. 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
89. COMPARATIVE ANALYSIS OF THE LABOUR MARKET IN ROMANIA AND OTHER MEMBER STATES — 07 June 2016

Authors: • Rodica PERCIUN, PhD Associate Professor, email: rodica21@gmail.com, Afiliation: National Institute for Economic Research Academy of Sciences of Moldova • Mariana BALAN, PhD Professor, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University of Bucharest and Institute for Economic Forecasting, NIER, Romanian Academy
Abstract: The last economic-financial crisis affected seriously labour force employment, young individuals being more vulnerable to the effects of the

No 42 - June 2016 > COMPARATIVE ANALYSIS OF THE LABOUR MARKET IN ROMANIA AND OTHER MEMBER STATES
90. THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING — 07 June 2016

Authors: • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: Athenaeum University of Bucharest • Nelu BURCEA, PhD Lecturer, email: neluburcea@yahoo.com, Afiliation: Athenaeum University of Bucharest
Abstract: The role of the financial audit in preventing and combating money laundering is to enhance the information credibility from the financial statement. A

No 42 - June 2016 > THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING
91. THE DIGITAL REVOLUTION AND JOB POLARISATION: AN INSTITUTIONAL, ECONOMIC, AND SOCIAL ISSUE — 07 June 2016

Authors: • Cornelia DUMITRU, Scientific Researcher, email: cornelia.dumitru@gmail.com, Afiliation: Institute of National Economy, Romanian Academy
Abstract: The last decades were marked by processes of in-depth changes: globalisation, the collapse of the communist systems in Central and Eastern Europe, a n

No 42 - June 2016 > THE DIGITAL REVOLUTION AND JOB POLARISATION: AN INSTITUTIONAL, ECONOMIC, AND SOCIAL ISSUE
92. ENVIRONMENTAL MANAGEMENT AND COMPANIES\' SUSTAINABLE DEVELOPMENT — 07 June 2016

Authors: • Madalina TOCAN, Ph.D. Associate Professor, email: madalina.tocan@gmail.com, Afiliation: Ecological University of Bucharest
Abstract: Since the beginning of 2008 the world faced multiple crises (fuel, food and financial). As a reaction to the negative effects of economic development

No 42 - June 2016 > ENVIRONMENTAL MANAGEMENT AND COMPANIES\' SUSTAINABLE DEVELOPMENT
93. 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
94. CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY — 07 June 2016

Authors: • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru , Afiliation: Athenaeum University of Bucharest
Abstract: In the last decades, many companies are collapsed besides related frauds are more highlighted around the world. That affects the credibility of the fi

No 42 - June 2016 > CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY
95. A GLIMPSE INTO THE OFFSHORE WORLD AFTER “PANAMA PAPERS” — 07 June 2016

Authors: • Ana-Maria GEAMANU, PhD Assistant Professor, email: anamariageamanu@yahoo.com, Afiliation: “Athenaeum” University of Bucharest
Abstract: In the light of the latest leak of offshore documents, Panama Papers, the purpose of this article is to analyse a set of data made available, that rev

No 42 - June 2016 > A GLIMPSE INTO THE OFFSHORE WORLD AFTER “PANAMA PAPERS”
96. THE REMUNERATION OF THE PUBLIC SECTOR PERSONNEL THESES AND ANALYSIS POSSIBLE SOLUTIONS — 07 June 2016

Authors: • Verginia VEDINAS, PhD. Professor, email: verginia.vedias@rcc.ro, Afiliation: Faculty of Law, University of Bucharest • Ioan Laurentiu VEDINAS, PhD. Student, email: dodo_emre9@yahoo.com, Afiliation: Alexandru Ioan Cuza Police Academy in Bucharest,
Abstract: This study aims to achieve an overall analysis of the personnel who work in the public authorities, in general, and in the administrative ones, in par

No 42 - June 2016 > THE REMUNERATION OF THE PUBLIC SECTOR PERSONNEL THESES AND ANALYSIS POSSIBLE SOLUTIONS
97. HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS — 07 June 2016

Authors: • Valentin LUPSAN, PhD Student, email: lupascuv@yahoo.com, Afiliation: “Marin Dracea” National Institute for Forestry Research & Development, Bucharest
Abstract: At the moment, the disruptions (mainly negative ones) in the social &economic systems have fewer short-term solutions, and the medium and longterm

No 42 - June 2016 > HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS
98. BRIEF CONSIDERATIONS ON MEAL VOUCHERS, HOLIDAYS, GIFTVOUCHERS AND NURSERIES, DURING THE CURRENT CRISIS — 07 June 2016

Authors: • Alexandru BULEARCA, PhD. Student, email: office@officeatlaw.ro, Afiliation: “Athenaeum” University of Bucharest
Abstract: At the beginning of the sixth decade of the last century, in France, were created meal vouchers which have since spread to other European countries in

No 42 - June 2016 > BRIEF CONSIDERATIONS ON MEAL VOUCHERS, HOLIDAYS, GIFTVOUCHERS AND NURSERIES, DURING THE CURRENT CRISIS
99. EVALUATION AND RESOURCE ALLOCATION IN THE ROMANIAN HEALTH SYSTEM — 05 September 2016

Authors: • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute of National Economy - NIER, Romanian Academy and “Athenaeum” University - Bucharest • Valentina VASILE, email: valentinavasile2009@gmail.com, Afiliation: Institute of National Economy - NIER, Romanian Academy
Abstract: Labour force ageing in the medical field combined with challenges related to recruiting or maintaining health workers because of the exigencies in job

No 43 - September 2016 > EVALUATION AND RESOURCE ALLOCATION IN THE ROMANIAN HEALTH SYSTEM
100. 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
101. 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)
102. ROMANIA\'S CURRENT ACCOUNT DEFICIT IN 2016 ELECTIONYEAR — 22 December 2016

Authors: • PhD. Mariana PAJA, Lecturer, email: mariana.paja@yahoo.com, Afiliation: Faculty of Economics, Ecological University of Bucharest, Romania
Abstract: To correct the serious imbalances accumulated before the crisis from 2010 to 2014there were a number of tough but necessary reforms that have resulted

No 44 - December 2016 > ROMANIA\'S CURRENT ACCOUNT DEFICIT IN 2016 ELECTIONYEAR
103. 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
104. 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?
105. MAKING DATA FLEXIBLE FOR APPLICATIONS THAT USE DATABASES FOR BUSINESSES — 22 December 2016

Authors: • Univ.Prof.PhD.Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest • Dănuţ-Octavian SIMION Lecturer PhD, email: danut_so@yahoo.com, Afiliation: Economic Informatics Department Athenaeum University, Bucharest
Abstract: The paper presents methods of making data flexible for applications that use databases for businesses in the competitive environment where the exchang

No 44 - December 2016 > MAKING DATA FLEXIBLE FOR APPLICATIONS THAT USE DATABASES FOR BUSINESSES
106. IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY — 31 March 2017

Authors: • Univ.Prof. Ph.D, Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroșani • Lecturer Ph.D., Bogdan RĂVAȘ, email: ravas.bogdan@yahoo.com, Afiliation: University of Petroșani
Abstract: The current legislative framework and the tools the Romanian Television Company (SRTv.) has at its disposal, outdated by the realities of the competit

No 45 - March 2017 > IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY
107. 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
108. 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
109. DEVELOPMENTS’ OF YOUTHS LABOUR MARKET IN ROMANIA AND EGYPT DURING THE POST-CRISIS PERIOD — 10 July 2017

Authors: • Univ.Prof.PhD. Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University – Bucharest, Romania
Abstract: In the current conjecture, youths are faced with the emergence of a feeling of uncertainty regarding their own chances of entering ‘well&rsqu

No 46 - June 2017 > DEVELOPMENTS’ OF YOUTHS LABOUR MARKET IN ROMANIA AND EGYPT DURING THE POST-CRISIS PERIOD
110. LABOUR MARKET VULNERABILITIES IN ROMANIA DURING THE POST- CRISIS PERIOD — 10 July 2017

Authors: • Carmen UZLĂU, email: carmen_uzlau@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting -NIER, Romanian Academy • Corina-Maria ENE, email: corina.maria.ene@gmail.com, Afiliation: Hyperion University, Bucharest, Romania
Abstract: After eight or nine years since the outbreak of the financial and economic crisis, the world economy entered into a stage of slight

No 46 - June 2017 > LABOUR MARKET VULNERABILITIES IN ROMANIA DURING THE POST- CRISIS PERIOD
111. CONSIDERATION ON THE CONTRIBUTION OF THE AGGREGATE SUPPLY TO THE GDP IN THE ROMANIAN ECONOMY FOR THE PERIOD 2010-2015 POST CRISIS INFLUENCES — 14 September 2017

Authors: • Ph.D. Ass. Prof.Maria CIUREA, email: mariamacris2011@yahoo.com, Afiliation: University of Petrosani, Faculty of Science Department of Economic Sciences
Abstract: In a modern market economy, open to the exterior, the behavior of the economic entities materializes in the form of aggregate supply and demand. The o

No 46 - Supplement June 2017 > CONSIDERATION ON THE CONTRIBUTION OF THE AGGREGATE SUPPLY TO THE GDP IN THE ROMANIAN ECONOMY FOR THE PERIOD 2010-2015 POST CRISIS INFLUENCES
112. NEW DEVELOPMENTS ON NATIONAL AND EUROPEAN LABOUR MARKETS – THE SOCIAL DIMENSION — 14 September 2017

Authors: • PhD. Student Cornelia DUMITRU, email: cornelia.dumitru@gmail.com, Afiliation: Institute of National Economy, Romanian Academy
Abstract: The economic and financial crisis is long past, but it still throws a concerning shadow over the European Union and the world. At EU level, it is unde

No 46 - Supplement June 2017 > NEW DEVELOPMENTS ON NATIONAL AND EUROPEAN LABOUR MARKETS – THE SOCIAL DIMENSION
113. ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW — 14 September 2017

Authors: • Lecturer PhD. Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: University Athenaeum Bucharest, Romania
Abstract: The complexity of the Romanian fiscal legislation rises- up within our days even on the very difficult moments of any company. Fighting for living in

No 46 - Supplement June 2017 > ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW
114. LOCAL ECONOMIC DEVELOPMENT. SOME THEORETICAL PREMISES — 14 September 2017

Authors: • PhD Mihail DIMITRIU, Afiliation: "Victor Slăvescu" Center for Financial and Monetary Research, Romanian Academy • PhD (c) Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University of Bucharest
Abstract:

No 46 - Supplement June 2017 > LOCAL ECONOMIC DEVELOPMENT. SOME THEORETICAL PREMISES
115. CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING — 14 September 2017

Authors: • Ph.D. Student Ana-Maria MAFTEI (URSU), email: ana.maria.maftei0907@gmail.com, Afiliation: Univesity of Craiova • Ph.D. Professor Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroșani
Abstract: The present article addresses the professional judgment both conceptually and in terms of regulations. Philosophical approach of reasoning has been ju

No 46 - Supplement June 2017 > CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING
116. THE SOCIAL RESPONSIBILITY & CORPORATE GOVERNANCE — 22 March 2018

Authors: • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The term of social responsibility is widely discussed in the international economy, besides that, corporations become concerning more on the econom

No 49 - March 2018 > THE SOCIAL RESPONSIBILITY & CORPORATE GOVERNANCE
117. FINANCIAL NETWORKS AND GLOBAL FINANCIAL RISK — 22 March 2018

Authors: • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Network risk (RRT) takes concrete forms of action, manifestation, forms typically determined by network characteristics that are affected by decoup

No 49 - March 2018 > FINANCIAL NETWORKS AND GLOBAL FINANCIAL RISK
118. 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
119. Governance and its mechanisms in combating corruption — 18 June 2018

Authors: • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Governance and corruption remain incorrectly interpreted topics, but they are now spotlighted as a higher priority in development circles for

No 50 - June 2018 > Governance and its mechanisms in combating corruption
120. FINANCING THE NATIONAL ECONOMY IMPACT OF THE EUROPEAN FUNDS ON ECONOMY — 30 September 2018

Authors: • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: European funds have been and represent a source of funding for the national economy through funding programs managed by the managing authorities of

No 51 - September 2018 > FINANCING THE NATIONAL ECONOMY IMPACT OF THE EUROPEAN FUNDS ON ECONOMY
121. THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS — 30 September 2018

Authors: • Cristian Virgiliu RADU, email: crradu@hotmail.com, Afiliation: General Manager, Recopal Limited SRL
Abstract: The notion of audit comes from the Latin auditum as an obedience, then an investigation, and ultimately a suggestion of solutions, the audit allowi

No 51 - September 2018 > THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS
122. CORPORATE GOVERNANCE: A GENERAL REVIEW — 24 October 2018

Authors: • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Athenaeum University Bucharest
Abstract: Corporate governance has an important position in the financial and business agenda and that is due to its benefits to corporations and communities

No 50 - Supplement June 2018 > CORPORATE GOVERNANCE: A GENERAL REVIEW
123. PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS — 24 October 2018

Authors: • Cristian Virgiliu Radu, Afiliation: Valahia University, Târgovişte
Abstract: The notion of audit comes from the Latin auditum as an obedience, then an investigation, and ultimately a suggestion of solutions, the audit allowi

No 50 - Supplement June 2018 > PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS
124. 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
125. SUBROGATION – LEGAL FORM OF PAYMENT A MODALITY TO DISCHARGE THE BINDING LEGAL RELATIONSHIP — 28 December 2018

Authors: • Alexandru BULEARCĂ, email: avocatura@outlook.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: By virtue of the principle of celerity that characterizes commercial obligations, the lender or the debtor of the pecuniary obligation may resort t

No 52 - December 2018 > SUBROGATION – LEGAL FORM OF PAYMENT A MODALITY TO DISCHARGE THE BINDING LEGAL RELATIONSHIP
126. 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
127. FINANCIAL TECHNOLOGIES (FINTECH), INSTRUMENTS, MECHANISMS — 28 December 2018

Authors: • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The holistic approach to the phenomenon of expansion of financial innovations and current financial technologies, as abbreviated as FinTech, knows

No 52 - December 2018 > FINANCIAL TECHNOLOGIES (FINTECH), INSTRUMENTS, MECHANISMS
128. 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
129. Full Issue — 01 April 2019

Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 1 (53), March 2019 Quarterly journal published by the „Athenaeum” University &

No 53 - March 2019 > Full Issue
130. ENTREPRENEURSHIP THE PILLAR OF SUSTAINABLE DEVELOPMENT OF THE ROMANIAN COMPANIES — 31 March 2019

Authors: • Otilia MANTA, email: manta.otilia@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Elena-Maria ENEA, email: enea.elenamaria@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Supporting entrepreneurship development within the SME sector is a priority at both the European Union and national level, as this category can con

No 53 - March 2019 > ENTREPRENEURSHIP THE PILLAR OF SUSTAINABLE DEVELOPMENT OF THE ROMANIAN COMPANIES
131. YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE — 31 March 2019

Authors: • Gökçe Sinem Erbuğa, email: gokce.erbuga@deu.edu.tr , Afiliation: Dokuz Eylul University
Abstract: In the accounting literature, the Japanese Toshiba has taken an important place with its accounting scandal that occurred in 2015. Toshiba’s

No 53 - March 2019 > YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE
132. 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
133. 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
134. THE COMPETITIVENESS PILLAR OF THE SUSTAINABLE DEVELOPMENT OF THE BUSINESS ENVIRONMENT — 29 September 2019

Authors: • Otilia MANTA , email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Following the phenomenon of globalization, the business environment is subject to current challenges, challenges in which competitiveness is the de

No 55 - September 2019 > THE COMPETITIVENESS PILLAR OF THE SUSTAINABLE DEVELOPMENT OF THE BUSINESS ENVIRONMENT
135. Full Issue — 30 September 2019

Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 3 (55), September 2019 Quarterly journal published by the „

No 55 - September 2019 > Full Issue
136. 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
137. DEPLOYMENT EFFECTS OF THE SOLVENCY II PRUDENTIAL INDICATORS ON ROMANIAN INSURANCE COMPANIES — 23 December 2019

Authors: • Gabriela BILEVSKY, email: gbilevsky@gmail.com, Afiliation: Institute for Economic Forecasting, Romanian Academy
Abstract: This paper shows the extreme way in which three Romanian insurance companies went through important economic-financial moments between 2004-2016 (R

No 56 - December 2019 > DEPLOYMENT EFFECTS OF THE SOLVENCY II PRUDENTIAL INDICATORS ON ROMANIAN INSURANCE COMPANIES
138. 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
139. 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
140. 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
141. 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
142. 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
143. VIRTUAL CURRENCY AND GLOBAL BUSINESS - THE NEW TREND IN THE NET-ECONOMY — 30 June 2020

Authors: • Cătălin DUMITRESCU, email: catalindumi@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Matei DUMITRESCU, email: mateidumi7@gmail.com, Afiliation: Department FABIZ, University of Economic Studies, Romania
Abstract: The rapid development of information technology has made generating cryptocurrencies and fast, cheap and uncontrollable transactions using virtu

No 58 - June 2020 > VIRTUAL CURRENCY AND GLOBAL BUSINESS - THE NEW TREND IN THE NET-ECONOMY
144. MEASURES APPLIED AT EUROPEAN LEVEL IN THE CONTEXT OF THE CURRENT CRISIS (II) — 30 June 2020

Authors: • Otilia Manta, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
Abstract: The crises have been permanent on our planet, and their consequences have had an economic, financial, ecological, and societal impact. The current hea

No 58 - June 2020 > MEASURES APPLIED AT EUROPEAN LEVEL IN THE CONTEXT OF THE CURRENT CRISIS (II)
145. ANALYSIS OF THE DIFFERENT MEASURES TAKEN BY THE EUROPEAN UNION AND ROMANIA TO CONTRACT THE EFFECTS OF COVID ON THE LABOR MARKET — 30 June 2020

Authors: • Brînduşa Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The spread of COVID-19 and the drastic blockages that followed led to the placement of economies and labor markets around the world in a state of emer

No 58 - June 2020 > ANALYSIS OF THE DIFFERENT MEASURES TAKEN BY THE EUROPEAN UNION AND ROMANIA TO CONTRACT THE EFFECTS OF COVID ON THE LABOR MARKET
146. RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS — 29 September 2020

Authors: • Viorel BULMEZ, email: Athenaeum University, Bucharest, Romania, Afiliation: bulmez_v@yahoo.com
Abstract: In its historical dimension, risk is a young concept while being one of the few business terms with direct origins within the commercial and financial

No 59 - September 2020 > RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS
147. MANAGEMENT OF CYBERCRIME IN THE FINANCIAL FIELD - PERSPECTIVES TO COMBAT THE PHENOMENON — 29 September 2020

Authors: • Robert HELLVIG, email: Athenaeum University, Bucharest • Cătălin DUMITRESCU, email: Athenaeum University, Bucharest, Afiliation: catalindumi@yahoo.com • Matei DUMITRESCU, email: Department FABIZ, University of Economic Studies, Afiliation: mateidumi7@gmail.com
Abstract: The contemporary context requires us to be efficient, and to achieve this goal we must be up to date with the latest information and the latest techno

No 59 - September 2020 > MANAGEMENT OF CYBERCRIME IN THE FINANCIAL FIELD - PERSPECTIVES TO COMBAT THE PHENOMENON
148. INFRINGEMENT PROCEDURE – THE CASE OF ROMANIA — 21 December 2020

Authors: • Luciana Bezeriță (Tomescu), email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: In this article, we propose to present the stages of application of the Infringement Procedure against the member states of the Union that fail to ful

No 60 - December 2020 > INFRINGEMENT PROCEDURE – THE CASE OF ROMANIA
149. 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
150. INTERNATIONAL MIGRATION OF THE POPULATION UNDER THE COVID PANDEMIC — 29 March 2021

Authors: • Brînduşa Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting – NIER, Romanian Academy
Abstract: The COVID-19 pandemic is an unprecedented challenge, with very severe socio-economic consequences. We are committed to doing everything necessary to m

No 61 - March 2021 > INTERNATIONAL MIGRATION OF THE POPULATION UNDER THE COVID PANDEMIC
151. IMPACT OF DEMOGRAPHIC CHANGE IN EUROPE: BETWEEN MAINTAINING THE FINANCIAL SUSTAINABILITY OF PENSION SYSTEM AND ENSURING ADEQUATE INCOME FOR RETIREES — 29 March 2021

Authors: • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The Covid-19 pandemic has shown that there is a direct link between the demographic structures and the economic structures of the states. The impact o

No 61 - March 2021 > IMPACT OF DEMOGRAPHIC CHANGE IN EUROPE: BETWEEN MAINTAINING THE FINANCIAL SUSTAINABILITY OF PENSION SYSTEM AND ENSURING ADEQUATE INCOME FOR RETIREES
152. 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
153. 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
154. FRAUD MECHANISMS - ACCOUNTING AND FISCAL EVALUATION - SEEN AS POSSIBILITIES FOR ESTIMATING THE UNDERGROUND ECONOMY — 30 September 2021

Authors: • Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Larisa Roxana MANEA, email: larisamanea@yahoo.com , Afiliation: Valahia University of Targoviste, Romania
Abstract: The interrelationship between activities specific to the shadow economy and those specific to corruption is obvious and long-noted between academia, n

No 63 - September 2021 > FRAUD MECHANISMS - ACCOUNTING AND FISCAL EVALUATION - SEEN AS POSSIBILITIES FOR ESTIMATING THE UNDERGROUND ECONOMY

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1. ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION — 02 April 2024

2. ANALYSIS FINANCIAL AND ECONOMIC DATA USING JOINT TIME-FREQUENCY DISTRIBUTIONS — 31 March 2024

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

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

5. INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH — 05 October 2023

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

7. WORK–FAMILY BALANCE DURING COVID-19 PANDEMIC IN EU MEMBER STATES — 30 September 2023

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

9. NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT — 30 March 2023

10. EXTERNAL PUBLIC AUDIT, A TOOL TO IMPROVE THE DECISIONS BY THE MANAGEMENT OF PUBLIC FUNDS FOR SUSTAINABLE DEVELOPMENT — 30 September 2022

11. AN ANALYSIS OF THE EVENTS THAT LED TO THE EXACERBATION OF THE BLACK SEA CRISIS IN THE LAST DECADE AND THE ROLE OF DISINFORMATION AND MISINFORMATION — 30 September 2022

12. MANAGEMENT OF OPEN SOURCE INFORMATION IN THE MANAGEMENT OF CURRENT CYBER THREATS AND WAYS TO FIGHT FRAUD AT FINANCIAL COMPANIES — 30 March 2022

13. SHARED MANAGEMENT IN THE EUROPEAN CONTEXT OF SIMPLIFICATION — 30 March 2022

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

15. INITIATIVES FOR THE DEVELOPMENT OF EQUESTRIAN TOURISM IN ROMANIA — 30 March 2022

16. COMPARATIVE ANALYSIS ON THE IMPLEMENTATION OF EUROPEAN PROJECTS AT THE LEVEL OF THE EUROPEAN UNION AND ROMANIA IN THE PERIOD 2007-2013 AND 2014-2020 — 30 March 2022

17. THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION — 22 December 2021

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

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

20. OPERATIONAL RISK MANAGEMENT AND MONITORING — 21 December 2014

21. THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES — 21 December 2014

22. CONSIDERATIONS REGARDING UNCONVENTIONAL MONETARY POLICIES OF CENTRAL BANKS DURING THE PRESENT FINANCIAL CRISIS — 21 December 2014

23. TOOLS AND METHODS TO PREVENT THE RISK OF BANKRUPTCY OF THE INSURANCE COMPANIES — 23 December 2014

24. CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS — 23 December 2014

25. EXCHANGE RATE DURING THE FINANCIAL CRISIS — 15 January 2015

26. THE FISCAL-BUDGETARY POLICY MIX AND GENERAL EQUILIBRIUM IN THE CONTEXT OF THE ECONOMIC-FINANCIAL CRISIS — 24 December 2014

27. COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY? — 24 December 2014

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

29. INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS — 15 January 2015

30. CHANGES IN THE HOUSEHOLDS CONSUMPTION PATTERNS IN ROMANIA AND THE EU COUNTRIES - HOW MUCH IMPACT OF THE GLOBAL ECONOMIC CRISIS? — 15 January 2015

31. DYNAMICS OF HOUSEHOLDS CONSUMPTION IN THE ROMANIAN REGIONS — 15 January 2015

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

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

34. ECONOMIC MASS AND WORLD ECONOMIC CRISES AND ITS EFFECT ON NATIONAL ECONOMY IN DEVELOPING COUNTRIES — 15 January 2015

35. THE EVOLUTION OF ROMANIAN MARKET OF GDP AND INFLATION IN THE PERIOD 2005-2012 — 15 January 2015

36. CORPORATE GOVERNANCE RELATIONSHIP WITH STRATEGIC MANAGEMENT — 15 January 2015

37. STUDY OF THE FINANCIAL PERFORMANCE FOR ROMANIAN LISTED COMPANIES BENEFICIARY OF NON-REPAYABLE EUROPEAN FUNDS — 15 January 2015

38. REGIONAL UNEMPLOYMENT AND TOURISM REGARDED AS PART OF THE NATIONAL ECONOMY — 15 December 2014

39. OBJECTIVES AND RISKS OF SOP ENVIRONMENT WSS PROJECTS — 15 December 2014

40. SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS — 15 December 2014

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

42. CLUSTER POLICY RELEVANCE ON REGIONAL DEVELOPMENT — 15 December 2014

43. YOUTH LABOUR MARKET EVOLUTIONS AT REGIONAL LEVEL IN ROMANIA — 15 December 2014

44. MODELING CREDIT RISK THROUGH CREDIT SCORING — 15 December 2014

45. THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE — 15 December 2014

46. A PARADIGM OF THE NEW ECONOMY BETWEEN CONVERGENCE, COHESION AND INCREASING DISPARITIES - CHALLENGES FOR ROMANIA IN VIEW OF THE 2020 HORIZON — 15 December 2014

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

48. IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY — 16 January 2015

49. EVALUATING S.C. AZOMUREŞ S.A. BASED ON FCFE — 16 January 2015

50. CORRELATION OF DJIA, DAX AND BET INDEXES UNDER NORMAL CIRCUMSTANCES AND DURING A FINANCIAL CRISIS SITUATION — 16 January 2015

51. WEB-BASED CORPORATE ENVIRONMENTAL REPORTING IN NIGERIA: A STUDY OF LISTED COMPANIES — 16 January 2015

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

53. FINANCIAL CRISIS IMPACT ON THE DEVELOPMENT OF THE ROMANIAN CAPITAL MARKET — 16 January 2015

54. ASPECTS REGARDING REGULATION OF THE LABOR MARKET IN ROMANIA — 16 January 2015

55. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015

56. DIFFICULTIES REGARDING THE ABSORBTION OF STRUCTURAL AND COHESION FUNDS IN ROMANIA — 16 January 2015

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

58. INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY — 16 January 2015

59. MONETARY INTEGRATION, FROM THEORY TO PRACTICE — 16 January 2015

60. USAGE OF THE MAIN COMPONENTS ANALYSIS IN THE MANAGEMENT OF THE INVESTMENT PORTFOLIO — 16 January 2015

61. BASEL III REGULATIONS ON STRENGTHENING THE BANKING SYSTEM CAPITALIZATION — 16 January 2015

62. THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \ — 16 January 2015

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

64. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY” — 16 January 2015

65. CAUSALITY AND DETERMINISM IN THE TRINOMIAL PRODUCTIVITY - COST - PROFIT RELATIONSHIP AND ITS UTILIZATION IN THE ECONOMIC - FINANCIAL ANALYSIS OF A COMPANY — 16 January 2015

66. FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH — 16 January 2015

67. EVOLUTIONS OF REMITTANCE FLOW DURING THE ECONOMIC-FINANCIAL CRISIS — 16 January 2015

68. FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS — 16 January 2015

69. USING THE MARKET MODEL ON ROMANIAN STOCK EXCHANGE — 16 January 2015

70. THE INNOVATIONS ON THE FINANCIAL MARKETS. USEING DERIVATIVES FOR BANKING MARKET RISK COVERAGE — 16 January 2015

71. ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE — 16 January 2015