Athenaeum University


Double Blind Review Evaluation

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ISSN-L 2065 - 8168
ISSN (e) 2068 - 2077
ISSN (p) 2065 - 8168

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Address

Giuseppe Garibaldi No. 2A
Bucharest, Romania

Phones

Tel: +4 021.230.57.38
Fax: +4 021.231.74.18

Email

secretariat@univath.ro

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  1. 1. 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

  2. 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 systems

    No 62 - Supplement June 2021 > SHARED MANAGEMENT IN THE EUROPEAN CONTEXT OF SIMPLIFICATION

  3. 3. CHOOSING THE MOST SUITABLE PROJECT MANAGEMENT METHODOLOGY — 30 March 2022

    Authors:   • Diana Andreea (DUMITRACHE) ROTARU, email: diandreea.rotaru@gmail.com, Afiliation: University “Valahia” of Targoviste, Romania
    Abstract: During last decades, project management growth rapidly. It developed from a couple fields of application including civil construction, engineering, an

    No 62 - Supplement June 2021 > CHOOSING THE MOST SUITABLE PROJECT MANAGEMENT METHODOLOGY

  4. 4. COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT — 30 March 2022

    Authors:   • Teodora Nicoleta LAZĂR (PLEȘA), email: teodora.lazar@valahia.ro , Afiliation: Valahia University of Târgoviște, Romania   • Constanța POPESCU, email: tantapop@yahoo.com , Afiliation: Valahia University of Târgoviște, Romania   • Iliodor Tiberiu PLEȘA, email: tiberiu.plesa@gmail.com
    Abstract: Today’s reality, affected by the adaptation to the new conditions imposed by the COVID-19 pandemic, has suffered a series of shocks due to the c

    No 62 - Supplement June 2021 > COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT

  5. 5. 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

  6. 6. Full Issue — 22 December 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 4 (64), September 2021 Quarterly journal published by the „Athenaeum” University

    No 64 - December 2021 > Full Issue

  7. 7. SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS — 21 December 2014

    Authors:   • Alina Beattrice VLADU, PhD., email: beattrice.vladu@econ.ubbcluj.ro, Afiliation: Babes-Bolyai University, Cluj – Napoca Faculty of Economics and Business AdministrationAccounting and Audit Department  • Elena PELINESCU, PhD, email: elena_pelinescu@yahoo.com, Afiliation: Senior Researcher, Institute for Economic Forecasting, Romanian Academy
    Abstract: Our paper provides a critical assemblage of the errors comprised in earnings management detection area of research. In this respect, the aim of this s

    No 36 - December 2014 > SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS

  8. 8. 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

  9. 9. 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

  10. 10. CORPORATE GOVERNANCE AND AGENCY THEORY HOW TO CONTROL AGENCY COSTS — 23 December 2014

    Authors:   • PhD candidate Mr. ISSAM MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract: Agency theory is considered as the main theory in business word separating ownership from management, which makes conflicts called “agency probl

    No 32 - December 2013 > CORPORATE GOVERNANCE AND AGENCY THEORY HOW TO CONTROL AGENCY COSTS

  11. 11. CHINA STRATEGIC MANAGEMENT ON ECONOMY DEVELOPMENT — 23 December 2014

    Authors:   • Phd. Candidate Mrs. Chai Feng xia, email: Joybird387@hotmail.comm, Afiliation: Academy of Economic Studies, Bucharest, Romania  • PhD. Candidate Mr. Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract: China is an important emerging country; has transferred from planned economy to market economy after strong and strict experience of communism, which

    No 32 - December 2013 > CHINA STRATEGIC MANAGEMENT ON ECONOMY DEVELOPMENT

  12. 12. MODERNIZING MANAGEMENT ACCOUNTING BY THE ABC METHOD — 23 December 2014

    Authors:   • PhD. Lecturer Radu Mariana, email: e-mail: meryradu@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
    Abstract: In recent years the relationship between direct and indirect costs in total costs has changed a lot, due to the technological evolution in the sense o

    No 32 - December 2013 > MODERNIZING MANAGEMENT ACCOUNTING BY THE ABC METHOD

  13. 13. IMPACT OF INVESTMENT IN HUMAN CAPITAL AND RISKS ARISING FROM THESE — 23 December 2014

    Authors:   • PhD student Andreea – Monica PREDONU, email: monica.predonu@yahoo.com, Afiliation: Academy of Economic Studies Bucharest Institute for Doctoral Studies
    Abstract: This paper aims to examine the importance of investment in human capital in Romania and the European Union in order to establish the main developments

    No 31 - September 2013 > IMPACT OF INVESTMENT IN HUMAN CAPITAL AND RISKS ARISING FROM THESE

  14. 14. CHINESE PHOTOVOLTAIC ENTERPRISE STRATEGIC ADJUSTMENT IN ROMANIA — 23 December 2014

    Authors:   • Phd. Candidate Mrs. Chai Feng xia, email: Joybird387@hotmail.com, Afiliation: Academy of Economic Studies Bucharest, Romania
    Abstract: The huge invasion of Chinese products in Europe and the challenges of selling Chiness products in European Union generate iusses of strategic manageme

    No 31 - September 2013 > CHINESE PHOTOVOLTAIC ENTERPRISE STRATEGIC ADJUSTMENT IN ROMANIA

  15. 15. SOME ASPECTS REGARDING PERSONAL CONTINOUS TRAINING FOR MEMBERS OF SPECIAL FORCES — 15 January 2015

    Authors:   • Catalin-Razvan PARASCHIV, email: cataparas@yahoo.com, Afiliation: National Institute of Economic Research
    Abstract: Individual assessment is nowadays an increasingly important human resources management applied in national and international branches. The system of i

    No 30 - June 2013 > SOME ASPECTS REGARDING PERSONAL CONTINOUS TRAINING FOR MEMBERS OF SPECIAL FORCES

  16. 16. CORPORATE GOVERNANCE IN THE CURRENT CRISIS — 23 December 2014

    Authors:   • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: „Athenaeum” University Bucharest  • Ion CROITORU, Assistant Lecturer, email: ion_croitoru_4u@yahoo.com, Afiliation: „Athenaeum” University Bucharest
    Abstract: Corporate governance is a set of functional processes and structures established by the leadership of the organization in order to inform, direct and

    No 30 - June 2013 > CORPORATE GOVERNANCE IN THE CURRENT CRISIS

  17. 17. 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

  18. 18. 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

  19. 19. 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

  20. 20. 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

  21. 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. 22. 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

  23. 23. 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

  24. 24. 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

  25. 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. 26. USING CRYPTOCURRENCIES, A MANAGEMENT STRATEGY FOR THE FUTURE — 29 March 2022

    Authors:   • Laurențiu-George DINU,, email: dinulaur2005@gmail.com, Afiliation: Valahia University of Targoviste, Romania
    Abstract: Strategic management is an important part of an entity’s resources to achieve its goals. Involving the manager and the management team, knowing

    No 65 - March 2022 > USING CRYPTOCURRENCIES, A MANAGEMENT STRATEGY FOR THE FUTURE

  27. 27. 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

  28. 28. Full Issue — 29 March 2022

    Authors:
    Abstract: NTERNAL AUDITING & RISK MANAGEMENT YEAR XVII, No. 1 (65), March 2022 Bi-annual journal published by the „Athenaeum” Univers

    No 65 - March 2022 > Full Issue

  29. 29. THE POSITIVE COLLISION ABOVE THE LONG TERM PERFORMANCE OFFERED BY RISK MANAGEMENT — 15 December 2014

    Authors:   • Anda GHEORGHIU, email: anda.gheorghiu@gmail.com, Afiliation: Hyperion University, Bucharest, Romania  • Paula – Angela VIDRASCU, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania  • Mihaela Daniela NICULESCU, email: dana_vornicescu@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract: According to the classical theory of decision, the risks are also defined phenomena of possible occurrences, but still uncertain socio-human processes

    No 34 - June 2014 > THE POSITIVE COLLISION ABOVE THE LONG TERM PERFORMANCE OFFERED BY RISK MANAGEMENT

  30. 30. 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

  31. 31. 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

  32. 32. FOOD SAFETY, FOOD SECURITY AND ENVIRONMENTAL RISKS — 23 December 2014

    Authors:   • John M. POLIMENI, email: john.polimeni@acphs.edu, Afiliation: Albany College of Pharmacy and Health Sciences, USA  • Raluca I. IORGULESCU, email: raluca_i@lycos.com, Afiliation: Institute for Economic Forecasting-NIER, Romanian Academy, Athenaeum University, Romania and Resource Dimensions, USA  • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting-NIER, Romanian Academy, Athenaeum University, Romania
    Abstract: This paper shows how food safety, food security and environmental risks associated with agriculture can be alleviated through sustainable agricultu

    No 29 - March 2013 > FOOD SAFETY, FOOD SECURITY AND ENVIRONMENTAL RISKS

  33. 33. THE STRATEGIES AND THEIR ROLE IN IMPROVING THE MANAGEMENT OF A COMPANY FROM THE SME SECTOR UNDER GLOBAL CONDITIONS — 16 January 2015

    Authors:   • Ph.D.Professor Janusz GRABARA, email: dima.ioan_constantin@yahoo.com, Afiliation: Czestochowa University of Technology  • Ph.D.Professor Ioan Constantin DIMA, Afiliation: Valahia University of Târgovişte  • Phds Bartłomiej OKWIET, Afiliation: Czestochowa University of Technology
    Abstract: The year 2008 ended in Poland and other EU countries under the sign of the Great Depression, which began on the other side of the ocean but it covered

    No 28 - December 2012 > THE STRATEGIES AND THEIR ROLE IN IMPROVING THE MANAGEMENT OF A COMPANY FROM THE SME SECTOR UNDER GLOBAL CONDITIONS

  34. 34. OPERATIONAL-RISK MANAGEMENT IN A BANK — 16 January 2015

    Authors:   • Wincenty KULPA, email: wkulpa@vp.pl, Afiliation: Bank PeKaO, S.A. Rzeszow, Poland  • Antoni MAGDOŃ, email: wkulpa@vp.pl, Afiliation: Bank PeKaO, S.A. Rzeszow, Poland
    Abstract:

    No 28 - December 2012 > OPERATIONAL-RISK MANAGEMENT IN A BANK

  35. 35. 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

  36. 36. APPROACHES TO LOGISTICS IN CONTEMPORARY ECONOMY — 16 January 2015

    Authors:   • Ph.D. Ştefan NEDELEA, Afiliation: “Athenaeum” University Bucharest
    Abstract: Logistics development at the present moment of economic evolution has been influenced by a series of factors related to: the rise of research-developm

    No 26 - June 2012 > APPROACHES TO LOGISTICS IN CONTEMPORARY ECONOMY

  37. 37. MANAGEMENTUL SI ANALIZA PROPUNERILOR DE PROIECTE EUROPENE DIN PROGRAMUL CADRU 7 — 16 January 2015

    Authors:   • Prof.univ.dr. Margareta FLORESCU, email: icefaceus@yahoo.com, Afiliation: Academia de Studii Economice Bucureşti  • Dr. Viorel VULTURESCU, email: viorel.vulturescu@ancs.ro, Afiliation: Autoritatea Naţională pentru Cercetare Stiinţifică, Bucureşti  • Prof.univ.dr. Mariana BALAN, email: dr.marian.balan@gmail.com, Afiliation: Universitatea “Athenaeum” Bucureşti
    Abstract: \r\n Din bunele practici ale propunatorilor de proiecte europene se desprinde necesitatea abordarii scrierii de proiecte pentru Programul – Cadr

    No 26 - June 2012 > MANAGEMENTUL SI ANALIZA PROPUNERILOR DE PROIECTE EUROPENE DIN PROGRAMUL CADRU 7

  38. 38. MANAGEMENT AND ANALYSIS OF EUROPEAN PROJECT PROPOSALS IN THE FRAMEWORK PROGRAMME 7 — 16 January 2015

    Authors:   • Prof. Margareta FLORESCU, PhD, email: icefaceus@yahoo.com, Afiliation: The Bucharest Academy of Economic Studies, Romania  • Viorel VULTURESCU, PhD, email: viorel.vulturescu@ancs.ro, Afiliation: The National Authority for Scientific Research, Bucharest  • Prof. Mariana BALAN, PhD, email: dr.marian.balan@gmail.com, Afiliation: “Athenaeum” University, Bucharest
    Abstract: From the good practices of European project proposers comes the necessity to approach project writing for The Framework Programme. The common errors m

    No 26 - June 2012 > MANAGEMENT AND ANALYSIS OF EUROPEAN PROJECT PROPOSALS IN THE FRAMEWORK PROGRAMME 7

  39. 39. GESTIONAREA RISCURILOR ÎN ACTIVITATEA FINANCIAR-CONTABILĂ — 16 January 2015

    Authors:   • Prof.univ.dr. Emilia VASILE, Afiliation: Universitatea “Athenaeum” Bucureşti  • Drd. Ion CROITORU, Afiliation: Universitatea “Athenaeum” Bucureşti  • Lector dr. Daniela MITRAN, Afiliation: Universitatea “Athenaeum” Bucureşti
    Abstract: Activitatea financiar-contabilă, reprezintă o funcţie importantă a organizaţiei, prin intermediul căreia se realizează măsurarea, evaluarea, c

    No 25 - March 2012 > GESTIONAREA RISCURILOR ÎN ACTIVITATEA FINANCIAR-CONTABILĂ

  40. 40. 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

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

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

    No 25 - March 2012 > STOCHASTIC MODELS FOR CREDIT RISK

  42. 42. STRATEGY AND THE RISKS MANAGEMENT FOR INTEGRATION THE POLISH FOOD ECONOMY INTO EU STRUCTURES — 16 January 2015

    Authors:   • Marek WIGIER, PhD, Afiliation: Scientific Secretary, IAFE-NRI, Warsaw
    Abstract: The economic development of the European Union in the last few years was the main subject for debating inside European forum. Different positions and

    No 25 - March 2012 > STRATEGY AND THE RISKS MANAGEMENT FOR INTEGRATION THE POLISH FOOD ECONOMY INTO EU STRUCTURES

  43. 43. METHODOLOGIES FOR ANALYSIS AND EVALUATION OF RISK IN AGRICULTURAL EXPLOITATIONS — 16 January 2015

    Authors:   • PhD, Associate Professor Iuliana DOBRE, email: iulya_dobre@yahoo.com, Afiliation: Academy of Economic Studies Bucharest
    Abstract: Risk is a probabilistic phenomena associated with all economic activities. Size and charge decisions to reduce risk is greater in agriculture, given t

    No 24 - December 2011 > METHODOLOGIES FOR ANALYSIS AND EVALUATION OF RISK IN AGRICULTURAL EXPLOITATIONS

  44. 44. 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

  45. 45. CONTROLUL INTERN – RESPONSABILITATE A MANAGEMENTULUI — 16 January 2015

    Authors:   • Prof.univ.dr. Emilia VASILE, email: rector@univath.ro, Afiliation: Universitatea „Athenaeum” Bucureşti  • Asistent drd. Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Universitatea „Athenaeum” Bucureşti
    Abstract: Controlul intern este procesul conceput, implementat şi menţinut de către conducerea organizaţiei cu scopul de a furniza o asigurare rezonabilă p

    No 23 - September 2011 > CONTROLUL INTERN – RESPONSABILITATE A MANAGEMENTULUI

  46. 46. 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

  47. 47. APLICAREA ANALIZA COMPONENTELOR PRINCIPALE IN MANAGEMENTUL PORTOFOLIULUI DE INVESTITII — 16 January 2015

    Authors:   • Prof.univ.dr. DAN ARMEANU, email: darmeanu@yahoo.com, Afiliation: Academia de Studii Economice București   • Doctorand ANDREEA NEGRU, Afiliation: Academia de Studii Economice București
    Abstract: În gestiunea portofoliilor de investiții pe piețele de capital integrate, dincolo de modelele propuse de teoria modernă a portofoliului (mode

    No 23 - September 2011 > APLICAREA ANALIZA COMPONENTELOR PRINCIPALE IN MANAGEMENTUL PORTOFOLIULUI DE INVESTITII

  48. 48. 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

  49. 49. 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 \

  50. 50. INTERNAL AUDITING VALUE ADDED CONCEPT — 16 January 2015

    Authors:   • Ph.D. Marin POPESCU, email: marin.popescu@senat.ro, Afiliation: "Athenaeum” University Bucharest  • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University Bucharest
    Abstract: The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into co

    No 22 - June 2011 > INTERNAL AUDITING VALUE ADDED CONCEPT

  51. 51. SPRE O CONTABILITATE DE GESTIUNE PREVIZIONALĂ ŞI OPERATIVĂ — 16 January 2015

    Authors:   • Drd.Aurelia GRIGORE, email: aurelia_grgr@yahoo.com, Afiliation: Universitatea Valahia din Targoviste  • Dr.Mariana RADU, email: meryradu@yahoo.com, Afiliation: Universitatea Valahia din Targoviste
    Abstract: Conducerea ştiinţifică în întreprinderea modernă este o conducere previzională, bazată pe un program, în care deciziile sunt f

    No 22 - June 2011 > SPRE O CONTABILITATE DE GESTIUNE PREVIZIONALĂ ŞI OPERATIVĂ

  52. 52. 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

  53. 53. 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”

  54. 54. COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN” — 16 January 2015

    Authors:   • Prof.univ.dr. Emilia VASILE  • Drd. Ion CROITORU  • Drd. Nicoleta Adriana GHERGHELAŞ
    Abstract: Auditul intern indiferent de sectorul în care se realizează efectuează examinări şi evaluări asupra tuturor componentelor şi activităţil

    No 21 - March 2011 > COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN”

  55. 55. 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”

  56. 56. 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

  57. 57. STRATEGIA TIC SUPORT PENTRU DEZVOLTAREA AFACERILOR ŞI INOVARE — 16 January 2015

    Authors:   • Lect.univ.dr. Nicoleta GUDĂNESCU, Afiliation: Universitatea Nicolae Titulescu  • Drd. Ec. Adrian NICOLAU, Afiliation: SC Avangarde Technologies Consulting  • Lector dr. Daniela MITRAN, Afiliation: Universitatea „Athenaeum” Bucureşti
    Abstract: Lucrarea de faţă subliniază importanţa managementului strategic pentru companiile prezentului, indiferent de dimensiune sau domeniu de activitate.

    No 20 - December 2010 > STRATEGIA TIC SUPORT PENTRU DEZVOLTAREA AFACERILOR ŞI INOVARE

  58. 58. 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

  59. 59. GEOPOLITICAL RISK MANAGEMENT IN THE BALKANS. LEGAL IMPLICATIONS OF KOSOVO\'S INDEPENDENCE Part II — 16 January 2015

    Authors:   • Ph.D. Eliot Gaviria VALVERDE, Afiliation: Consul of the Embassy of Peru in Romania Doctor of Law – University of San Marco, Peru
    Abstract: This paper aims to examine the legal aspects in determining the legal status of Kosovo, the importance of its recognition by many countries in the int

    No 20 - December 2010 > GEOPOLITICAL RISK MANAGEMENT IN THE BALKANS. LEGAL IMPLICATIONS OF KOSOVO\'S INDEPENDENCE Part II

  60. 60. 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

  61. 61. 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

  62. 62. RISCUL DE MEDIU IN PODGORIILE ROMÂNEŞTI — 21 January 2015

    Authors:   • Prof.univ.dr.Mariana BRAN, Afiliation: Academia de Studii Economice Bucureşti  • Prof.univ.dr.Dan BOBOC, Afiliation: Academia de Studii Economice Bucureşti  • Lector dr.Raluca Andreea ION, Afiliation: Academia de Studii Economice Bucureşti  • Conf.univ.dr. Bebe NEGOESCU, Afiliation: Universitatea “Athenaeum” Bucuresti
    Abstract: Activitatea agricolă, spre deosebire de celelalte domenii economice, este însoţită de un grad ridicat de risc şi incertitudine, determinat,

    No 18 - June 2010 > RISCUL DE MEDIU IN PODGORIILE ROMÂNEŞTI

  63. 63. 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

  64. 64. FOLOSIREA BUGETELOR ÎN PREVIZIONAREA ACTIVITĂŢII FIRMEI — 21 January 2015

    Authors:   • Prof.univ.dr.Mariana MAN, Afiliation: Universitatea din Petroşani  • Lector dr.Daniela MITRAN, Afiliation: Universitatea „Athenaeum” din Bucureşti  • Prof.univ.dr.Ioan C. DIMA, Afiliation: Universitatea “Valahia” din Târgovişte
    Abstract: Activitatea firmelor este recomandabil să se desfăşoare în cadrul unui echilibru permanent, dintre venituri şi cheltuieli. În etapa ac

    No 17 - March 2010 > FOLOSIREA BUGETELOR ÎN PREVIZIONAREA ACTIVITĂŢII FIRMEI

  65. 65. 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

  66. 66. MANAGEMENT OF GEOPOLITICAL RISKS IN THE BALKANS. JURIDICAL IMPLICATIONS OF DECLARING THE INDEPENDENCE OF KOSOVO PROVINCE — 21 January 2015

    Authors:   • Ph.D. Eliot Gaviria VALVERDE, Afiliation: Consul of the Embassy of Peru in Romania Doctor of Law – University of San Marco, Peru
    Abstract: The paper is meant to analyse the juridical aspects in determining the juridical status of Kosovo province, the importance of its recognition by numer

    No 17 - March 2010 > MANAGEMENT OF GEOPOLITICAL RISKS IN THE BALKANS. JURIDICAL IMPLICATIONS OF DECLARING THE INDEPENDENCE OF KOSOVO PROVINCE

  67. 67. A RESEARCH THRU A LOGISTIC PERSPECTIVE REGARDING THE MANAGEMENT OF IMAGE-CRISES OF PUBLIC INSTITUTIONS FROM ROMANIA — 10 March 2015

    Authors:   • Antoniu Ovidiu BALINT, email: balint_antoniu_ovidiu@yahoo.com, Afiliation: Bucharest University of Economic Studies, 6, Romana Sq, Sector 1, 010374, Bucharest, Romania,
    Abstract: Image Crises are explained by the specialists in this field of study as a process of damaging an organization's / institution’s reputatio

    No 37 - March 2015 > A RESEARCH THRU A LOGISTIC PERSPECTIVE REGARDING THE MANAGEMENT OF IMAGE-CRISES OF PUBLIC INSTITUTIONS FROM ROMANIA

  68. 68. 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

  69. 69. THE OPTIMIZATION OF QUERIES IN ECONOMIC APPLICATIONS THAT USE RDBMS’S — 10 March 2015

    Authors:   • PhD. Danut - Octavian SIMION, email: danut_so@yahoo.com, Afiliation: “Athenaeum” University of Bucharest, Romania
    Abstract: The paper presents the advantages of the optimization of queries in economic applications that use RDBMS’s. The economic applications that ar

    No 37 - March 2015 > THE OPTIMIZATION OF QUERIES IN ECONOMIC APPLICATIONS THAT USE RDBMS’S

  70. 70. 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

  71. 71. THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS — 10 March 2015

    Authors:   • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: “Athenaeum” University, Romania  • Bogdan PIRVULESCU, Ph.D Student, email: bogdan_pirvulescu@yahoo.ro, Afiliation: University of Craiova  • Ion CRIOTORU, email: ion_croitoru_4u@yahoo.com, Afiliation: “Athenaeum” University, Romania
    Abstract:  In a society where we talk increasingly more and we understand each other even less it is obvious that all activities organized by people hav

    No 37 - March 2015 > THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS

  72. 72. ROMANIA TOURISM INDUSTRY STRATEGIC THINKING — 10 March 2015

    Authors:   • Mrs. CHAI FENG XIA, email: Joybird387@hotmail.com, Afiliation: PhD. Candidate Academy of Economic Studies, Bucharest, Romania
    Abstract:  Romania is considered the country with a rich and varied natural touristic resources created by man and gives a great disposability for touri

    No 37 - March 2015 > ROMANIA TOURISM INDUSTRY STRATEGIC THINKING

  73. 73. ECONOMICS OF INTEGRATION. A DEBATE OUTLINE — 10 June 2015

    Authors:   • Liviu C. ANDREI, email: liviucandrei@yahoo.com, Afiliation: National University for Political Sciences and Public Administration, in Bucharest, Faculty of Public Administration
    Abstract:  Integration is geographically larger than the EU or European region and did start as one of new specific economic processes of the postwar er

    No 38 - June 2015 > ECONOMICS OF INTEGRATION. A DEBATE OUTLINE

  74. 74. 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

  75. 75. 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

  76. 76. 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

  77. 77. 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

  78. 78. SKEWNESS AND COSKEWNESS DYNAMICS FOR THE ROMANIAN STOCK MARKET — 05 January 2016

    Authors:   • Senior Researcher, PhD. Radu LUPU, email: radulupu.ase@gmail.com, Afiliation: Institute for Economic Forecasting  • Senior Researcher, PhD. Adrian Cantemir CĂLIN, email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting
    Abstract:  We are using a conditional skewness and coskewness model for the log-returns on the most liquid Romanian stocks in order to identify the indi

    No 40 - December 2015 > SKEWNESS AND COSKEWNESS DYNAMICS FOR THE ROMANIAN STOCK MARKET

  79. 79. 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

  80. 80. JAVA MANAGEMENT EXTENSIONS FOR BUSINESS APPLICATIONS — 05 January 2016

    Authors:   • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Economic Informatics Department, Bucharest, Romania
    Abstract: The paper presents the Java Management Extensions (JMX) which was designed to address the management needs of business applications written for the Ja

    No 40 - December 2015 > JAVA MANAGEMENT EXTENSIONS FOR BUSINESS APPLICATIONS

  81. 81. 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

  82. 82. 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

  83. 83. 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

  84. 84. 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

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

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

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

  86. 86. 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

  87. 87. 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

  88. 88. 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

  89. 89. 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

  90. 90. ANALYSIS OF THE ISO 14001 ENVIRONMENTAL MANAGEMENT SYSTEM DIFFUSION — 05 September 2016

    Authors:   • Mădălina TOCAN, email: madalina.tocan@gmail.com, Afiliation: Ecological University of Bucharest
    Abstract: As a reaction to the negative effects of economic development on the environment, the international community began to seek solutions to support a sus

    No 43 - September 2016 > ANALYSIS OF THE ISO 14001 ENVIRONMENTAL MANAGEMENT SYSTEM DIFFUSION

  91. 91. 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

  92. 92. 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

  93. 93. 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?

  94. 94. 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

  95. 95. 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

  96. 96. CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH — 10 July 2017

    Authors:   • Hezi Aviram SHAYB, email: shaybhezi@gmail.com, Afiliation: PhD Program on “Restructuring companies under crisis” in UTM University, Chişinău
    Abstract: When it occurs, a crisis can have a devastating effect on a company, can even put to risk its own existence. Without proper preparation and precise fo

    No 46 - June 2017 > CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH

  97. 97. 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

  98. 98. 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

  99. 99. 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

  100. 100. 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

  101. 101. 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

  102. 102. 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

  103. 103. 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

  104. 104. 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

  105. 105. 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

  106. 106. RISK MANAGEMENT – BETWEEN NECESSITY AND OBLIGATION — 31 March 2019

    Authors:   • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania  • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: Risk management is a process designed and set by the leadership of economic organizations and implemented by all staff to avoid or minimize losses,

    No 53 - March 2019 > RISK MANAGEMENT – BETWEEN NECESSITY AND OBLIGATION

  107. 107. 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

  108. 108. EDUCATIONAL DEVELOPMENTS ADJUSTED TO CURRENT SOCIO-ECONOMIC DEMANDS: THE COMMUNICATIVE APPROACH TO SECOND LANGUAGE LEARNING — 31 March 2019

    Authors:   • Elena-Iuliana BINDILEU, email: i_bindileu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: This paper is an argument for the recommended approach to foreign language acquisition in the current socio-economic context. It unfolds a short pr

    No 53 - March 2019 > EDUCATIONAL DEVELOPMENTS ADJUSTED TO CURRENT SOCIO-ECONOMIC DEMANDS: THE COMMUNICATIVE APPROACH TO SECOND LANGUAGE LEARNING

  109. 109. 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

  110. 110. 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

  111. 111. Full Issue — 28 June 2019

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 2 (54), June 2019 Quarterly journal published by the „Athenaeum” University&nb

    No 54 - June 2019 > Full Issue

  112. 112. 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

  113. 113. 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

  114. 114. 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

  115. 115. 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

  116. 116. THE QUALITY OF THE MANAGEMENT AND THE NEED OF REFORM IN PUBLIC ADMINISTRATION. SOCIO-ECONOMIC FACETS OF LIVING CONDITIONS IN ROMANIA — 23 December 2019

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: In 2019, four major cities from Romania were included in the world quality of life ranking: Cluj-Napoca, Timisoara, Iasi and Bucharest (it is a ran

    No 56 - December 2019 > THE QUALITY OF THE MANAGEMENT AND THE NEED OF REFORM IN PUBLIC ADMINISTRATION. SOCIO-ECONOMIC FACETS OF LIVING CONDITIONS IN ROMANIA

  117. 117. Full Issue — 23 December 2019

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT   YEAR XIV, No. 4 (56), December 2019   Quarterly journal published by the &bdquo

    No 56 - December 2019 > Full Issue

  118. 118. 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

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

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

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

  120. 120. PERSPECTIVES OF THE PERFORMANCE OF INTERNAL AUDIT IN ECONOMIC ORGANIZATIONS — 22 March 2020

    Authors:   • Cristian Virgiliu RADU, email: crradu@hotmail.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: The paper focuses mainly on documentary research and critical analysis, addressing important theoretical issues such as: definition of internal audit,

    No 54 - Supplement June 2019 > PERSPECTIVES OF THE PERFORMANCE OF INTERNAL AUDIT IN ECONOMIC ORGANIZATIONS

  121. 121. Full Issue — 25 March 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 1 (57), March 2020 Quarterly journal published by the „Athenaeum” Univers

    No 57 - March 2020 > Full Issue

  122. 122. Full Issue — 30 June 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 2 (58), June 2020   Quarterly journal published by the „Athenaeum&r

    No 58 - June 2020 > Full Issue

  123. 123. Full Issue — 29 September 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 3 (59), September 2020 Quarterly journal published by the „Athenaeum&rdquo

    No 59 - September 2020 > Full Issue

  124. 124. 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

  125. 125. RECRUITMENT, SELECTION AND INTEGRATION IN THE HUMAN RESOURCE MANAGEMENT — 29 September 2020

    Authors:   • Gabriel Ionuț VASILE, email: University of Valahia Targoviste  • Xiaoyu ZHAN, email: University of Valahia Targoviste, Afiliation: instructiuni.ssm@yahoo.com
    Abstract: In the human resource field, in order to be successful and especially to survive, organisations in general and companies, in particular, have to settl

    No 59 - September 2020 > RECRUITMENT, SELECTION AND INTEGRATION IN THE HUMAN RESOURCE MANAGEMENT

  126. 126. 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

  127. 127. Full Issue — 21 December 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 4 (60), DECEMBER 2020 Quarterly journal published by the „Athen

    No 60 - December 2020 > Full Issue

  128. 128. 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

  129. 129. Full Issue — 01 April 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 1 (61), March 2021 Quarterly journal published by the „Athenae

    No 61 - March 2021 > Full Issue

  130. 130. 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

  131. 131. Full Issue — 29 June 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 2 (62), June 2021 Quarterly journal published by the „Athenaeum” Univer

    No 62 - June 2021 > Full Issue

  132. 132. 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

  133. 133. Full Issue — 29 September 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 3 (63), September 2021   Quarterly journal published by the „Athenaeu

    No 63 - September 2021 > Full Issue

  134. 134. 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

  135. 135. 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