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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 andNo 69 - March 2024 > USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS
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2. INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY — 30 June 2023
Authors: • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania • Larisa Roxana MANEA,, email: larisamanea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: The accounting expertise represents for the management of the economic entity a communication tool in a “universal language” of all the inNo 67 - Supplement May 2023 > INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY
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3. 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 solNo 68 - September 2023 > THE SUPPORT GIVEN BY DATA ANALYSIS IN THE DECISION-MAKING PROCESS IN INTERDEPENDENT ECONOMIC SYSTEMS
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4. 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 informaticsNo 66 - September 2022 > OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS
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5. 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 problNo 32 - December 2013 > CORPORATE GOVERNANCE AND AGENCY THEORY HOW TO CONTROL AGENCY COSTS
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6. CORPORATE GOVERNANCE IN THE CURRENT CRISIS — 23 December 2014
Authors: • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: „Athenaeum” University Bucharest • Ion CROITORU, Assistant Lecturer, email: ion_croitoru_4u@yahoo.com, Afiliation: „Athenaeum” University Bucharest
Abstract: Corporate governance is a set of functional processes and structures established by the leadership of the organization in order to inform, direct andNo 30 - June 2013 > CORPORATE GOVERNANCE IN THE CURRENT CRISIS
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7. USING CRYPTOCURRENCIES, A MANAGEMENT STRATEGY FOR THE FUTURE — 29 March 2022
Authors: • Laurențiu-George DINU,, email: dinulaur2005@gmail.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: Strategic management is an important part of an entity’s resources to achieve its goals. Involving the manager and the management team, knowingNo 65 - March 2022 > USING CRYPTOCURRENCIES, A MANAGEMENT STRATEGY FOR THE FUTURE
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8. 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 esNo 34 - June 2014 > THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE
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9. THEORETICAL APPROACH OF MANAGERIAL RISK — 16 January 2015
Authors: • Ph.D.Professor Ioan Constantin DIMA, email: dima.ioan_constantin@yahoo.com, Afiliation: Valahia University of Târgovişte • Ph.D.Lecturer Maria MĂCRIŞ, email: mariamacris2011@yahoo.com, Afiliation: University of Petroşani
Abstract: The place and role of risk in managerial activity must be analysed by taking into account the relation where the two concepts about risk are, namely:No 27 - September 2012 > THEORETICAL APPROACH OF MANAGERIAL RISK
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10. ABORDĂRI ALE LOGISTICII ÎN ECONOMIA CONTEMPORANĂ — 16 January 2015
Authors: • Prof.univ.dr. Ştefan NEDELEA, Afiliation: Universitatea “Athenaeum” Bucureşti
Abstract: Dezvoltarea logisticii în momentul actual al evoluţiei economiei a fost influenţată de o serie de factori referitori la: avântul cercetNo 26 - June 2012 > ABORDĂRI ALE LOGISTICII ÎN ECONOMIA CONTEMPORANĂ
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11. REVİEW OF VARİANCE ANALYSİS İN UNİT PRİCE OR LUMP-SUM BASİS CONTRACTS FOR A CONSTRUCTİON PROJECT — 16 January 2015
Authors: • Ph.D. student and Project Manager of Pera Construction International, M.Sc.Civ.Eng. Hasan Bozkurt Nazilli, email: bozkurt.nazilli@yahoo.com, Afiliation: Technical University Of Civil Engineering Bucharest, Romania • Prof.Ph.D.M.Sc.Civ.Eng. Nicolae Postavaru, email: nicolae.postavaru@gmail.com, Afiliation: Technical University Of Civil Engineering Bucharest, Romania
Abstract: Project cost control became a critical issue for the construction projects under global recession. There are various methods for cost controlling accoNo 26 - June 2012 > REVİEW OF VARİANCE ANALYSİS İN UNİT PRİCE OR LUMP-SUM BASİS CONTRACTS FOR A CONSTRUCTİON PROJECT
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12. COSTUL CAPITALULUI, DIVULGAREA INFORMAŢIILOR FINANCIARE ŞI APLICAREA IFRS: O SINTEZĂ A LITERATURII — 16 January 2015
Authors: • Drd. Ec. Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Academia de Studii Economice, Bucureşti
Abstract: Costul capitalului este un indicator important pentru operatorii de pe piaţa financiară, de care sunt interesaţi, în special, atât manaNo 24 - December 2011 > COSTUL CAPITALULUI, DIVULGAREA INFORMAŢIILOR FINANCIARE ŞI APLICAREA IFRS: O SINTEZĂ A LITERATURII
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13. 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 pNo 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW
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14. 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 pNo 23 - September 2011 > CONTROLUL INTERN – RESPONSABILITATE A MANAGEMENTULUI
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15. CONCEPTUL DE VALOARE ADĂUGATĂ ÎN AUDITUL INTERN — 16 January 2015
Authors: • Prof.univ.dr. Marin POPESCU, email: marin.popescu@senat.ro, Afiliation: Universitatea „Athenaeum” din București • Prof.univ.dr. Emilia VASILE, email: rector@univath.ro, Afiliation: Universitatea „Athenaeum” din București
Abstract: Din analiza efectuată a rezultat că nici un proces de gestionare a riscurilor nu este perfect pentru identificarea tuturor eșecurilor și pentru evNo 22 - June 2011 > CONCEPTUL DE VALOARE ADĂUGATĂ ÎN AUDITUL INTERN
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16. 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 coNo 22 - June 2011 > INTERNAL AUDITING VALUE ADDED CONCEPT
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17. EVALUAREA OPERAŢIUNILOR UNUI CENTRU DE COST PRIN METODA ABC — 17 January 2015
Authors: • Drd.Mădălina Aurelia GRIGORE, Afiliation: Universitatea “Valahia” din Târgovişte • Drd.Elena Daniela NICOLAE, Afiliation: Universitatea “Valahia” din Târgovişte • Drd.George Ciprian GIJU, Afiliation: Universitatea “Valahia” din Târgovişte • Lector dr.Daniela MITRAN, Afiliation: Universitatea “Athenaeum” Bucuresti
Abstract: Schimbările continue care apar în mediul industrial şi economic, modernizarea tehnologiilor de fabricare, nevoia de a obţine informaţii pertNo 19 - September 2010 > EVALUAREA OPERAŢIUNILOR UNUI CENTRU DE COST PRIN METODA ABC
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18. 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 makingNo 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN
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19. 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 havNo 37 - March 2015 > THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS
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20. 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 lacNo 38 - June 2015 > ETHICS, MANAGEMENT AND HUMAN RIGHTS
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21. INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES — 07 June 2016
Authors: • Marin POPESCU, PhD, email: marin.popescu@univath.ro, Afiliation: „Athenaeum” University of Bucharest • Silvia-Mihaela POPESCU, PhD Student, email: mihaela88popescu@gmail.com, Afiliation: „Valahia” University of Targoviste • Gabriela MANGU, PhD Student, email: gabriela.mangu@gov.ro, Afiliation: „Valahia” University of Targoviste
Abstract: The internal managerial control system of public entity, envisages the realization of three categories of permanent objectives, namely: a) objectiNo 42 - June 2016 > INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES
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22. 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 theNo 42 - June 2016 > THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS
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23. MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS — 22 December 2016
Authors: • Prof.univ.dr.Marin POPESCU, email: marin.popescu@gov.ro, Afiliation: University „Athenaeum” of Bucharest • Drd. Silvia-Mihaela POPESCU, email: mihaela.popescu@gov.ro, Afiliation: Universitatea Valahia Târgoviște • Drd. Gabriela MANGU, email: gabriela.mangu@gov.ro, Afiliation: Universitatea Valahia Târgoviște
Abstract: Secretary General of the Government Order No. 400/2015 of 16 standards cover all internal control management. Managerial internal control standards dNo 44 - December 2016 > MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS
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24. 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 competitNo 45 - March 2017 > IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY
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25. 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 foNo 46 - June 2017 > CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH
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26. 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 oNo 46 - Supplement June 2017 > THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS
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27. 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 theNo 49 - March 2018 > THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING
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28. 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 allowiNo 51 - September 2018 > THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS
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29. 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 eNo 56 - December 2019 > THE CONDITIONS OF EMERGENCE OF KNOWLEDGE WORKERS ILLUSTRATED THROUGH THE CASE OF AN OIL COMPANY
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30. 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
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31. 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 forNo 54 - Supplement June 2019 > KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION
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32. 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.), whNo 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT
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33. 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 necessarilyNo 61 - March 2021 > OPTIMIZATION OF APPLICATION OBJECTS USED IN THE ECONOMIC ENVIRONMENTS
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34. 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 businessNo 63 - September 2021 > METHODS FOR STORING AND FINDING DATA IN THE BUSINESS LOGIC FOR ECONOMIC APPLICATIONS