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1. 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 funNo 66 - September 2022 > EXTERNAL PUBLIC AUDIT, A TOOL TO IMPROVE THE DECISIONS BY THE MANAGEMENT OF PUBLIC FUNDS FOR SUSTAINABLE DEVELOPMENT
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2. 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 systemsNo 62 - Supplement June 2021 > SHARED MANAGEMENT IN THE EUROPEAN CONTEXT OF SIMPLIFICATION
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3. 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 developmentNo 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
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4. 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 BuchaNo 30 - June 2013 > STUDY OF THE FINANCIAL PERFORMANCE FOR ROMANIAN LISTED COMPANIES BENEFICIARY OF NON-REPAYABLE EUROPEAN FUNDS
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5. THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS — 16 January 2015
Authors: • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest • Ph.D. Student Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest
Abstract: Internal audit regardless of the sector carried out examinations and evaluations on all components and activities of an organization or public entityNo 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS
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6. RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY — 16 January 2015
Authors: • Ph.D. Emilia VASILE, Afiliation: “Athenaeum” University Bucharest • Ph.D. Student Ion CROITORU, Afiliation: “Athenaeum” University Bucharest • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest
Abstract: The financial and accounting activity represents an important function of the organisation, through which measurement, evaluation, knowledge, managemeNo 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY
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7. 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 develoNo 24 - December 2011 > DIFFICULTIES REGARDING THE ABSORBTION OF STRUCTURAL AND COHESION FUNDS IN ROMANIA
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8. INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY — 16 January 2015
Authors: • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University Bucharest • Assistant lecturer Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: "Athenaeum” University Bucharest
Abstract: Internal control is a process designed, implemented and maintained by the management of the organization in order to provide reasonable assurance concNo 23 - September 2011 > INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY
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9. FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” — 16 January 2015
Authors: • Ph.D. Professor Emilia VASILE • Drd. Ion CROITORU • Drd. Nicoleta Adriana GHERGHELAŞ
Abstract: Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entitNo 21 - March 2011 > FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT”
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10. 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 indepeNo 17 - March 2010 > THE CONSTITUTIONAL AND LEGAL STATUS OF THE ROMANIAN COURT OF ACCOUNTS
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11. 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 aNo 39 - September 2015 > THE LONG TERM IMPACT OF DIFFERENT METHODS OF BOOSTING THE ACTIVITY
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12. 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 ofNo 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM
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13. About public acquisition monitoring role and necessity during framework agreement post-implementation — 15 June 2018
Authors: • Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: This article aims to highlight the importance of a good contract administration to the success of the public contracting process. The necessity for moNo 50 - June 2018 > About public acquisition monitoring role and necessity during framework agreement post-implementation
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14. 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 ofNo 51 - September 2018 > FINANCING THE NATIONAL ECONOMY IMPACT OF THE EUROPEAN FUNDS ON ECONOMY
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15. AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS — 28 December 2018
Authors: • Lilian ONESCU, email: lilian.onescu@anaf.ro, Afiliation: National Agency for Fiscal Administration
Abstract: The last years have brought a significant dynamic at the European Union level, in a domain that is still under a consolidation process – theNo 52 - December 2018 > AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS
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16. 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 nNo 54 - June 2019 > FUNDING MODALITIES A COMPANIES AT NATIONAL AND EUROPEAN LEVEL
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17. 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 rankinNo 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
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18. ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION — 30 September 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 accountinNo 70 - September 2024 > ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION