Athenaeum University


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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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Your search has 34 results!

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

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

    No 69 - March 2024 > USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS

  2. 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 in

    No 67 - Supplement May 2023 > INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY

  3. 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 sol

    No 68 - September 2023 > THE SUPPORT GIVEN BY DATA ANALYSIS IN THE DECISION-MAKING PROCESS IN INTERDEPENDENT ECONOMIC SYSTEMS

  4. 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 informatics

    No 66 - September 2022 > OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS

  5. 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 probl

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

  6. 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 and

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

  7. 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, knowing

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

  8. 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 es

    No 34 - June 2014 > THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE

  9. 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

  10. 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 cercet

    No 26 - June 2012 > ABORDĂRI ALE LOGISTICII ÎN ECONOMIA CONTEMPORANĂ

  11. 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 acco

    No 26 - June 2012 > REVİEW OF VARİANCE ANALYSİS İN UNİT PRİCE OR LUMP-SUM BASİS CONTRACTS FOR A CONSTRUCTİON PROJECT

  12. 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 mana

    No 24 - December 2011 > COSTUL CAPITALULUI, DIVULGAREA INFORMAŢIILOR FINANCIARE ŞI APLICAREA IFRS: O SINTEZĂ A LITERATURII

  13. 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 p

    No 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW

  14. 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 p

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

  15. 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 ev

    No 22 - June 2011 > CONCEPTUL DE VALOARE ADĂUGATĂ ÎN AUDITUL INTERN

  16. 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 co

    No 22 - June 2011 > INTERNAL AUDITING VALUE ADDED CONCEPT

  17. 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 pert

    No 19 - September 2010 > EVALUAREA OPERAŢIUNILOR UNUI CENTRU DE COST PRIN METODA ABC

  18. 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 making

    No 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN

  19. 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 hav

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

  20. 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 lac

    No 38 - June 2015 > ETHICS, MANAGEMENT AND HUMAN RIGHTS

  21. 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) objecti

    No 42 - June 2016 > INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES

  22. 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 the

    No 42 - June 2016 > THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS

  23. 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 d

    No 44 - December 2016 > MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS

  24. 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 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

  25. 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 fo

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

  26. 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 o

    No 46 - Supplement June 2017 > THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS

  27. 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 the

    No 49 - March 2018 > THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING

  28. 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 allowi

    No 51 - September 2018 > THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS

  29. 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 e

    No 56 - December 2019 > THE CONDITIONS OF EMERGENCE OF KNOWLEDGE WORKERS ILLUSTRATED THROUGH THE CASE OF AN OIL COMPANY

  30. 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

  31. 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 for

    No 54 - Supplement June 2019 > KEY INSTRUMENTS IN THE FIGHT AGAINST FRAUD: THE IMPORTANCE OF FISCAL EDUCATION

  32. 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.), wh

    No 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT

  33. 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 necessarily

    No 61 - March 2021 > OPTIMIZATION OF APPLICATION OBJECTS USED IN THE ECONOMIC ENVIRONMENTS

  34. 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 business

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