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1. USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS — 31 March 2024

Authors: • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the usage of various sources of data for optimization in economic applications. Economic IT systems are designed to streamline and

No 69 - March 2024 > USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS
2. LEGISLATIVE UPDATES AND CROSS-NATIONAL COMPARISONS OF WORK-LIFE BALANCE IN THE EU — 31 March 2024

Authors: • Dalina-Maria ANDREI, email: dalinaandrei@yahoo.com, Afiliation: Institute for Economic Forecasting, Bucharest, Romania
Abstract: The objective of this paper is to analyze the evolution of legislation on work-life balance in the European Union (EU), from its first initiative adop

No 69 - March 2024 > LEGISLATIVE UPDATES AND CROSS-NATIONAL COMPARISONS OF WORK-LIFE BALANCE IN THE EU
3. QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY — 31 March 2024

Authors: • Florentina PANTAZI, email: pantazi_flory@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: The parameters of the effectiveness of information are determined by the degree of subjectivity-objectivity, by the user’s commitment to it, by

No 69 - March 2024 > QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY
4. 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
5. CYBERSECURITY AND MACROECONOMIC VULNERABILITIES — 30 June 2023

Authors: • Robert Claudiu HELLVIG, Afiliation: University of Targoviste, Romania
Abstract: Managing the risks of national information systems is vital in order to ensure an indestructible information security. The risks associated with any t

No 67 - Supplement May 2023 > CYBERSECURITY AND MACROECONOMIC VULNERABILITIES
6. THE ROLE OF ACCOUNTING EXPERTISE IN THE ROMANIAN FREE MARKET ECONOMY — 30 June 2023

Authors: • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: The contemporary era is characterized by an unprecedented development of business due to the expansion of capital and information technology, which ha

No 67 - Supplement May 2023 > THE ROLE OF ACCOUNTING EXPERTISE IN THE ROMANIAN FREE MARKET ECONOMY
7. 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
8. 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
9. 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
10. 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
11. OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS — 03 October 2022

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 solutions for Optimizing economic applications by optimizing data flows present in different modules integrated in informatics

No 66 - September 2022 > OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS
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. 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
14. 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
15. 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
16. EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978 — 21 December 2014

Authors: • IBRAHIM MERT, Phd. Student, email: ibrahimm1508@yahoo.com • HUSEYIN MERT,Phd., Assistant Professor, email: huseyin.mert@okan.edu.tr
Abstract: Objectives: The purpose of this study has been to (a) measure the growth of exports for five of the six core EU founders (Belgium, France, Italy, Luxe

No 33 - March 2014 > EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978
17. MODELLING THE RISK OF MORTALITY IN ROMANIA — 21 December 2014

Authors: • Tiberiu DIACONESCU, email: diaconescutiberiu@gmail.com, Afiliation: Institutul de Prognoză Economică, Academia Română
Abstract: In the last 3 centuries, researchers from different area of expertise, such as, demographers, medical doctors and actuarial mathematicians, have been

No 33 - March 2014 > MODELLING THE RISK OF MORTALITY IN ROMANIA
18. A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY — 23 December 2014

Authors: • Ibrahim MERT, PhD Student, email: ibrahimm1508@yahoo.com, Afiliation: Alexandru Ioan Cuza University, Iasi Faculty of Economy and Business Administration (FEAA)
Abstract: Objectives: The purpose of this article was to review the historical evolution of accounting in the late Ottoman Empire and the modern Republic of Tur

No 31 - September 2013 > A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY
19. 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
20. INFORMATION SOCIETY: CONTENT, MANIFESTATION, SOCIOECONOMIC IMPLICATIONS — 15 January 2015

Authors: • Stelian-Gheorghe BALAN, email: sbalan_ro@yahoo.com, Afiliation: S.C.ALSTOM Transport S.A. Bucharest
Abstract: Information Society represents a new stage of human civilization, a new way of life of superior quality involving intensive use of information in all

No 30 - June 2013 > INFORMATION SOCIETY: CONTENT, MANIFESTATION, SOCIOECONOMIC IMPLICATIONS
21. 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
22. 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
23. EMERGENCY MANAGEMENT, CURRENT ISSUES AND PERSPECTIVES ON NATIONAL AND INTERNATIONAL LEVEL — 15 January 2015

Authors: • PhD Univ. Assistant Luciana BEZERIŢĂ (TOMESCU), email: luciana.tomescu@gmail.com, Afiliation: „Athenaeum” University of Bucharest
Abstract: In the geostrategic context of multiplication and growth of the non-military risks upon the national security, at national level, a modern legal frame

No 30 - June 2013 > EMERGENCY MANAGEMENT, CURRENT ISSUES AND PERSPECTIVES ON NATIONAL AND INTERNATIONAL LEVEL
24. DEBATES ON A SURVEY OF OPINION ON „THE PERCEPTION OF THE INDIVIDUAL IN THE KNOWLEDGE SOCIETY ON PROTECTING THE INTELLECTUAL PROPERTY RIGHTS” — 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 of Bucharest, Romania • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania
Abstract: Scientific and technological research, labour education, sophisticated software, advanced electronics, telecommunications, finance, and organization o

No 35 - September 2014 > DEBATES ON A SURVEY OF OPINION ON „THE PERCEPTION OF THE INDIVIDUAL IN THE KNOWLEDGE SOCIETY ON PROTECTING THE INTELLECTUAL PROPERTY RIGHTS”
25. ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS — 29 March 2022

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 solutions for establishing and achieving the objectives of economic information systems through algorithms specific to business

No 65 - March 2022 > ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS
26. 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
27. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS — 15 December 2014

Authors: • Emadeldin Mahmoud Ali Eid, PhD., email: Emadeid1973@hotmail.com, Afiliation: Alzarka High Institute for Computer & Business Administration Damietta, EGYPT.
Abstract: The auditor's report the final outcome of the audit process and also is a way of communication linking the auditor with parties benefiting from th

No 34 - June 2014 > THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS
28. SOCIO-ECONOMIC EFFECTS OF SOME ITSOLUTIONS FOR THE ROMANIAN RAILWAYS — 15 December 2014

Authors: • PhD. Student, Dipl.Eng. Stelian-Gheorghe BALAN, email: s_balan.ro@yahoo.com, Afiliation: S.C. ALSTOM Transport S.A- Bucharest
Abstract: Transportations are one of the success-keys for achieving the Single European Market because they contribute to rendering concrete two of the fundamen

No 34 - June 2014 > SOCIO-ECONOMIC EFFECTS OF SOME ITSOLUTIONS FOR THE ROMANIAN RAILWAYS
29. THE CHEQUE, PAYMENT INSTRUMENT IN DOMESTIC AND INTERNATIONAL TRADE RELATIONS Brief considerations in light of the changes to the Law no. 59/1934 by GEO 38/2008 — 15 December 2014

Authors: • Assistant Alexandru BULEARCA, PhD Student, email: e-mail: office@officeatlaw.ro, Afiliation: „Athenaeum” University of Bucharest
Abstract: As a corollary of the unprecedented development known by information technology in the last decade of the twentieth century and the first decade of th

No 34 - June 2014 > THE CHEQUE, PAYMENT INSTRUMENT IN DOMESTIC AND INTERNATIONAL TRADE RELATIONS Brief considerations in light of the changes to the Law no. 59/1934 by GEO 38/2008
30. A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN — 23 December 2014

Authors: • Mahdi SALEHI, email: mahdi_salehi54@yahoo.com, Afiliation: Assistant Professor of Accounting, Ferdowsi University of Mashhad, Iran • Fatemeh SEPEHRI, email: f_sepehri149@yahoo.com, Afiliation: Department of Accounting, Science and Research Branch, Islamic Azad University, Nyshabour, Iran
Abstract: In recent years, there has been increasingly debate about the impact of quality of accounting information on cost of capital or expected return of sto

No 29 - March 2013 > A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN
31. THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS — 16 January 2015

Authors: • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest • Ph.D. Student Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest
Abstract: Internal audit regardless of the sector carried out examinations and evaluations on all components and activities of an organization or public entity

No 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS
32. 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
33. 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
34. 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
35. 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
36. 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
37. TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING — 16 January 2015

Authors: • Ph.D. Student Aurelia GRIGORE, email: aurelia_grgr@yahoo.com, Afiliation: “Valahia” University Târgovişte • Ph.D. Mariana RADU, email: meryradu@yahoo.com, Afiliation: “Valahia” University Târgovişte
Abstract: Scientific management in the modern enterprise represents an estimated leading, based on a schedule where the decisions are scientifically taken. The

No 22 - June 2011 > TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING
38. 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
39. FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” — 16 January 2015

Authors: • Ph.D. Professor Emilia VASILE • Drd. Ion CROITORU • Drd. Nicoleta Adriana GHERGHELAŞ
Abstract: Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entit

No 21 - March 2011 > FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT”
40. ICT STRATEGY SUPPORT FOR BUSINESS DEVELOPMENT AND INNOVATION — 16 January 2015

Authors: • Lecturer, Ph.D. Nicoleta GUDĂNESCU, Afiliation: Nicolae Titulescu University • Ph.D. Student Adrian NICOLAU, Afiliation: SC Avangarde Technologies Consulting • Ph.D. Daniela MITRAN, Afiliation: "Athenaeum” University Bucharest
Abstract: This paper work emphasizes the importance of the strategic management for the present companies, no matter the dimension or the field. More important

No 20 - December 2010 > ICT STRATEGY SUPPORT FOR BUSINESS DEVELOPMENT AND INNOVATION
41. BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT — 16 January 2015

Authors: • Ph.D. Emilia VASILE • Ph.D. Student Ion CROITORU
Abstract: Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibil

No 19 - September 2010 > BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT
42. PREDISPOSITION TO RISK FARMING — 17 January 2015

Authors: • Ph.D. Mariana BRAN, Afiliation: Academy of Economical Studies Bucharest • Ph.D. Aron Liviu DEAC, Afiliation: “Athenaeum” University Bucharest
Abstract: Perception of risk and its intensity of manifestation require knowledge of "environment" in which agriculture operates. Knowledge is the fun

No 19 - September 2010 > PREDISPOSITION TO RISK FARMING
43. EVALUATION OF COST CENTER OPERATIONS USING ABC METHOD — 17 January 2015

Authors: • PhD Applicant Mădălina Aurelia GRIGORE, Afiliation: University “Valahia” Târgovişte • PhD Applicant Elena Daniela NICOLAE, Afiliation: University “Valahia” Târgovişte • PhD Applicant George Ciprian GIJU, Afiliation: University “Valahia” Târgovişte • Ph.D. Daniela MITRAN, Afiliation: University “Athenaeum” Bucharest
Abstract: The continuous changes appearing in the industrial and economic environment, upgrading of manufacturing technologies, the need to obtain relevant info

No 19 - September 2010 > EVALUATION OF COST CENTER OPERATIONS USING ABC METHOD
44. ENVIRONMENTAL RISK IN ROMANIAN VINEYARDS — 21 January 2015

Authors: • Ph.D.Mariana BRAN, Afiliation: Academy of Economic Studies Bucharest • Ph.D.Dan BOBOC, Afiliation: Academy of Economic Studies Bucharest • Lecturer Raluca Andreea ION, Afiliation: Academy of Economic Studies Bucharest • Ph.D.Bebe NEGOESCU, Afiliation: “Athenaeum” University Bucharest
Abstract: Agricultural activity, unlike other economic areas, is accompanied by a high degree of risk and uncertainty, caused mainly by environmental factors. T

No 18 - June 2010 > ENVIRONMENTAL RISK IN ROMANIAN VINEYARDS
45. 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
46. E-MARKETPLACES AND THEIR IMPORTANCE FOR LOGISTIC NETWORKS — 21 January 2015

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

No 17 - March 2010 > E-MARKETPLACES AND THEIR IMPORTANCE FOR LOGISTIC NETWORKS
47. TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS — 10 March 2015

Authors: • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania • Sorin Sandu VINATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania
Abstract: The auditor should obtain sufficient appropriate audit evidence relevant to be able to draw reasonable conclusions on which to base the audit

No 37 - March 2015 > TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS
48. 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
49. 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
50. PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES — 10 June 2015

Authors: • Sorin Sandu VÎNATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania • George CALOTĂ, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University of Bucharest, Romania
Abstract: In this paper, we tried to capture how auditors gather documents with sufficient probative value, particularly with regard to basic planning

No 38 - June 2015 > PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES
51. 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
52. INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES — 05 January 2016

Authors: • PhD. Emilia VASILE, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest • PhD. Ion CROITORU, email: ion_croitoru_4u@yahoo.com, Afiliation: “Athenaeum” University of Bucharest
Abstract: Internal Control Management is a management function that allows management to exercise based on standardized internal control responsibilities and wh

No 40 - December 2015 > INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES
53. 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
54. 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
55. 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
56. INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES — 07 June 2016

Authors: • Marin POPESCU, PhD, email: marin.popescu@univath.ro, Afiliation: „Athenaeum” University of Bucharest • Silvia-Mihaela POPESCU, PhD Student, email: mihaela88popescu@gmail.com, Afiliation: „Valahia” University of Targoviste • Gabriela MANGU, PhD Student, email: gabriela.mangu@gov.ro, Afiliation: „Valahia” University of Targoviste
Abstract: The internal managerial control system of public entity, envisages the realization of three categories of permanent objectives, namely: a) objecti

No 42 - June 2016 > INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES
57. A BETTER MANAGEMENT OF DATA FOR FLEXIBLE ECONOMIC APPLICATIONS — 07 June 2016

Authors: • Danut-Octavian SIMION, PhD Lecturer, email: danut_so@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania
Abstract: The paper presents the usage of data stored in different type of collections, like in memory databases. These types of databases offer faster response

No 42 - June 2016 > A BETTER MANAGEMENT OF DATA FOR FLEXIBLE ECONOMIC APPLICATIONS
58. 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”
59. THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS — 07 June 2016

Authors: • Emad Eldin Mahmoud ALI EID, PhD. Professor, email: emadeid1973@hotmail.com, Afiliation: The Higher Institute for Computer Science and Business Administration Alzarka, Damietta, Egypt
Abstract: The Accounting Information Systems is necessary for the business organizations managers to take as a basis for their making decisions. The role of the

No 42 - June 2016 > THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS
60. 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
61. USING INFORMATION SYSTEMS IN DECISIONS FOR BUSINESSES — 05 September 2016

Authors: • Emilia VASILE , email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Ion CROITORU, email: ion_croitoru_4u@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Dănuţ Octavian SIMION , email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the benefits of usage of information systems in decisions for businesses, which can reveale the optimal choice of the solution in o

No 43 - September 2016 > USING INFORMATION SYSTEMS IN DECISIONS FOR BUSINESSES
62. 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
63. 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?
64. 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
65. 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
66. THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS — 15 September 2017

Authors: • Lecturer PhD Nelu BURCEA, email: neluburcea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Lecturer PhD Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the activity of managing the software products through economic information systems that ensure the storage of data, manipulation o

No 46 - Supplement June 2017 > THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS
67. REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS — 27 December 2017

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 representation of knowledge and algorithms for economic systems that ensure the right way to solve various problems. An economi

No 48 - December 2017 > REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS
68. 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
69. Propositional calculation for expert systems in economics — 18 June 2018

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 • George CALOTĂ, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the propositional calculation for expert systems in economics that ensure the logic for advanced programming language such as Pr

No 50 - June 2018 > Propositional calculation for expert systems in economics
70. USAGE OF INFORMATIONAL SYSTEMS IN ECONOMIC APPLICATIONS — 30 September 2018

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 usage of informational systems in economic applications. The information system connects the managed system with the managem

No 51 - September 2018 > USAGE OF INFORMATIONAL SYSTEMS IN ECONOMIC APPLICATIONS
71. 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
72. 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
73. THE STRATEGY OF IMPROVING INFORMATIONAL SYSTEMS THROUGH ECONOMIC APPLICATIONS — 28 December 2018

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 strategy of improving informational systems in economic applications. The architecture of the information system is the generic

No 52 - December 2018 > THE STRATEGY OF IMPROVING INFORMATIONAL SYSTEMS THROUGH ECONOMIC APPLICATIONS
74. 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
75. 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
76. E-CORPORATE GOVERNANCE: E-GOVERNMENT — 31 March 2019

Authors: • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Nowadays, there is a big question of how the public institution can achieve progress by implementing new information technologies in its performanc

No 53 - March 2019 > E-CORPORATE GOVERNANCE: E-GOVERNMENT
77. THE ROLE OF INFORMATION SYSTEMS IN ECONOMIC ORGANIZATIONS FOR THE STRATEGIC MANAGEMENT — 28 June 2019

Authors: • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the role of information systems in economic organizations for the strategic management. The leadership of the modern enterprise

No 54 - June 2019 > THE ROLE OF INFORMATION SYSTEMS IN ECONOMIC ORGANIZATIONS FOR THE STRATEGIC MANAGEMENT
78. 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
79. IMPLEMENTATIONS OF CLASSES AND OBJECTS IN APPLICATIONS FOR ECONOMIC ORGANIZATIONS — 23 December 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 implementations of classes and objects in applications for economic organizations build on Java technologies. The IT systems

No 56 - December 2019 > IMPLEMENTATIONS OF CLASSES AND OBJECTS IN APPLICATIONS FOR ECONOMIC ORGANIZATIONS
80. 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
81. THE CONDITIONS OF EMERGENCE OF KNOWLEDGE WORKERS ILLUSTRATED THROUGH THE CASE OF AN OIL COMPANY — 23 December 2019

Authors: • Djilali BENABOU, email: benabou@univ-mascara.dz, Afiliation: University of Mascara, Mascara, Algeria
Abstract: The advent of the knowledge society and the ubiquity of information and communication technologies summarize current developments in the business e

No 56 - December 2019 > THE CONDITIONS OF EMERGENCE OF KNOWLEDGE WORKERS ILLUSTRATED THROUGH THE CASE OF AN OIL COMPANY
82. 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
83. KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION — 22 March 2020

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

No 54 - Supplement June 2019 > KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION
84. TRENDS IN CURRENT INTERNATIONAL MIGRATION — 25 March 2020

Authors: • Brînduşa Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Labor migration is the subject of many specialized studies that are the subject of interdisciplinary sciences such as economics, international affa

No 57 - March 2020 > TRENDS IN CURRENT INTERNATIONAL MIGRATION
85. 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
86. 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
87. MODELS OF CLASSES FOR ECONOMIC OBJECTS IN APPLICATIONS — 29 September 2020

Authors: • Dănuţ-Octavian SIMION, email: Athenaeum University, Bucharest, Afiliation: danut_so@yahoo.com • Emilia VASILE, email: Athenaeum University, Bucharest, Romania, Afiliation: rector@univath.ro
Abstract: The paper presents the models of classes for economic objects in applications. In most cases, the economic objects have an abstract definition and so

No 59 - September 2020 > MODELS OF CLASSES FOR ECONOMIC OBJECTS IN APPLICATIONS
88. 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
89. 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
90. RISKS AND BENEFITS OF ADOPTING CLOUD ACCOUNTING — 21 December 2020

Authors: • Daniela MITRAN, email: danielamitran@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The current business environment is extremely dynamic and competitive. Elements such as access to information, its transmission speed, quick decision

No 60 - December 2020 > RISKS AND BENEFITS OF ADOPTING CLOUD ACCOUNTING
91. TECHNOLOGIES AND THEIR IMPACT ON AUDIT — 01 April 2021

Authors: • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
Abstract: As technology has become indispensable in any field of life and therefore in auditing, this paper aims to study the influence of technology on

No 61 - March 2021 > TECHNOLOGIES AND THEIR IMPACT ON AUDIT
92. NEUROMARKETING - A SCIENTIFIC TOOL TO HANDLE CONSUMER BRAIN INFORMATION — 29 March 2021

Authors: • Cătălin DUMITRESCU, email: catalindumi@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Matei DUMITRESCU , email: dumitrescumatei18@stud.ase.ro, Afiliation: Faculty of Business Administration in Foreign Languages
Abstract: The article addresses a relatively new topic on the Romanian market, namely Neuromarketing as a field of scientific research that has a wide applicabi

No 61 - March 2021 > NEUROMARKETING - A SCIENTIFIC TOOL TO HANDLE CONSUMER BRAIN INFORMATION
93. OPTIMIZATION OF APPLICATION OBJECTS USED IN THE ECONOMIC ENVIRONMENTS — 29 March 2021

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 Optimization of application objects used in the economic environments. The dynamic character of the economic system necessarily

No 61 - March 2021 > OPTIMIZATION OF APPLICATION OBJECTS USED IN THE ECONOMIC ENVIRONMENTS
94. 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
95. 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
96. 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
97. METHODS FOR STORING AND FINDING DATA IN THE BUSINESS LOGIC FOR ECONOMIC APPLICATIONS — 29 September 2021

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 methods for storing and finding data in the business logic for economic applications. Along with the definition of the business

No 63 - September 2021 > METHODS FOR STORING AND FINDING DATA IN THE BUSINESS LOGIC FOR ECONOMIC APPLICATIONS

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1. USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS — 31 March 2024

2. LEGISLATIVE UPDATES AND CROSS-NATIONAL COMPARISONS OF WORK-LIFE BALANCE IN THE EU — 31 March 2024

3. QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY — 31 March 2024

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

5. CYBERSECURITY AND MACROECONOMIC VULNERABILITIES — 30 June 2023

6. THE ROLE OF ACCOUNTING EXPERTISE IN THE ROMANIAN FREE MARKET ECONOMY — 30 June 2023

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

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

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

10. 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

11. OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS — 03 October 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. THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION — 22 December 2021

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

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

16. EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978 — 21 December 2014

17. MODELLING THE RISK OF MORTALITY IN ROMANIA — 21 December 2014

18. A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY — 23 December 2014

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

20. INFORMATION SOCIETY: CONTENT, MANIFESTATION, SOCIOECONOMIC IMPLICATIONS — 15 January 2015

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

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

23. EMERGENCY MANAGEMENT, CURRENT ISSUES AND PERSPECTIVES ON NATIONAL AND INTERNATIONAL LEVEL — 15 January 2015

24. DEBATES ON A SURVEY OF OPINION ON „THE PERCEPTION OF THE INDIVIDUAL IN THE KNOWLEDGE SOCIETY ON PROTECTING THE INTELLECTUAL PROPERTY RIGHTS” — 15 December 2014

25. ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS — 29 March 2022

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

27. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS — 15 December 2014

28. SOCIO-ECONOMIC EFFECTS OF SOME ITSOLUTIONS FOR THE ROMANIAN RAILWAYS — 15 December 2014

29. THE CHEQUE, PAYMENT INSTRUMENT IN DOMESTIC AND INTERNATIONAL TRADE RELATIONS Brief considerations in light of the changes to the Law no. 59/1934 by GEO 38/2008 — 15 December 2014

30. A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN — 23 December 2014

31. THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS — 16 January 2015

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

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

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

35. INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY — 16 January 2015

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

37. TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING — 16 January 2015

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

39. FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” — 16 January 2015

40. ICT STRATEGY SUPPORT FOR BUSINESS DEVELOPMENT AND INNOVATION — 16 January 2015

41. BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT — 16 January 2015

42. PREDISPOSITION TO RISK FARMING — 17 January 2015

43. EVALUATION OF COST CENTER OPERATIONS USING ABC METHOD — 17 January 2015

44. ENVIRONMENTAL RISK IN ROMANIAN VINEYARDS — 21 January 2015

45. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015

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

47. TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS — 10 March 2015

48. INTANGIBLE ASSETS - SUSTAINABLE ECONOMIC FACTORS AND NEW CREATORS OF VALUE — 10 March 2015

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

50. PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES — 10 June 2015

51. EDUCATIONAL SYSTEM - A PRIORITY CONCERN OF THE EUROPEAN UNION — 05 October 2015

52. INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES — 05 January 2016

53. BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH — 07 April 2016

54. INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM — 07 April 2016

55. THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING — 07 June 2016

56. INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES — 07 June 2016

57. A BETTER MANAGEMENT OF DATA FOR FLEXIBLE ECONOMIC APPLICATIONS — 07 June 2016

58. A GLIMPSE INTO THE OFFSHORE WORLD AFTER “PANAMA PAPERS” — 07 June 2016

59. THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS — 07 June 2016

60. THE MORALITY IN ACCOUNTANCY — 05 September 2016

61. USING INFORMATION SYSTEMS IN DECISIONS FOR BUSINESSES — 05 September 2016

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

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

64. MAKING DATA FLEXIBLE FOR APPLICATIONS THAT USE DATABASES FOR BUSINESSES — 22 December 2016

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

66. THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS — 15 September 2017

67. REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS — 27 December 2017

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

69. Propositional calculation for expert systems in economics — 18 June 2018

70. USAGE OF INFORMATIONAL SYSTEMS IN ECONOMIC APPLICATIONS — 30 September 2018

71. THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS — 30 September 2018

72. PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS — 24 October 2018