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1. ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS — 30 March 2023
Authors: • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the advanced methods of including classes and objects in application modules specific to business economic systems. Current systemsNo 67 - March 2023 > ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS
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2. AN ANALYSIS OF THE EVENTS THAT LED TO THE EXACERBATION OF THE BLACK SEA CRISIS IN THE LAST DECADE AND THE ROLE OF DISINFORMATION AND MISINFORMATION — 30 September 2022
Authors: • Adrian Viorel DRAGOMIR, email: adrian_dragomir1980@yahoo.com, Afiliation: Politehnica University of Bucharest • Robert-Claudiu HELLVIG, email: robert.hellvig@mae.ro, Afiliation: Valahia University of Targoviste • Constantin-Adrian BLĂNARU, email: blanaruadrian@yahoo.com
Abstract: The joint defence and security of the Black Sea basin is a fundamental instrument of international security policy. Applying the principle of subsidiaNo 66 - September 2022 > AN ANALYSIS OF THE EVENTS THAT LED TO THE EXACERBATION OF THE BLACK SEA CRISIS IN THE LAST DECADE AND THE ROLE OF DISINFORMATION AND MISINFORMATION
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3. THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION — 22 December 2021
Authors: • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Accounting expertise is a liberal profession conducted by an expert in the field, who, using appropriate techniques and working methods, provides aNo 64 - December 2021 > THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION
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4. CO-MOVEMENTS OF EUROPEAN STOCK MARKETS USING THE UNIVARIATE MARKOV REGIME SWITCHING MODEL — 21 December 2014
Authors: • Radu LUPU, PhD, Afiliation: Institute for Economic Forecasting, Romania • Adrian Cantemir CALIN, PhD, email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting, Romania,
Abstract: The connections among the European stock market indices are considered as an important element in the study of the integration of these markets. Our pNo 36 - December 2014 > CO-MOVEMENTS OF EUROPEAN STOCK MARKETS USING THE UNIVARIATE MARKOV REGIME SWITCHING MODEL
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5. MODELLING THE RISK OF MORTALITY IN ROMANIA — 21 December 2014
Authors: • Tiberiu DIACONESCU, email: diaconescutiberiu@gmail.com, Afiliation: Institutul de Prognoză Economică, Academia Română
Abstract: In the last 3 centuries, researchers from different area of expertise, such as, demographers, medical doctors and actuarial mathematicians, have beenNo 33 - March 2014 > MODELLING THE RISK OF MORTALITY IN ROMANIA
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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. 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 allNo 30 - June 2013 > INFORMATION SOCIETY: CONTENT, MANIFESTATION, SOCIOECONOMIC IMPLICATIONS
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8. SOME FDI DISPARITIES WITHIN THE EU REGION — 15 January 2015
Authors: • Dalina – Maria ANDREI, email: dalinaandrei@yahoo.com, Afiliation: Ph.D. and researcher, Institute of Economic Forecasting Bucharest • Liviu – Catalin ANDREI, email: liviucandrei@yahoo.com, Afiliation: Ph.D. and senior lecturer at the National University of Political Sciences and Public Administration
Abstract: It means at least performance and competitiveness taking part to a global activity for which political, economic and technological borders vanish as qNo 30 - June 2013 > SOME FDI DISPARITIES WITHIN THE EU REGION
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9. THE EVOLUTION OF ROMANIAN MARKET OF GDP AND INFLATION IN THE PERIOD 2005-2012 — 15 January 2015
Authors: • Ph.D. student Gabriela PREDA, email: gabi.preda@bnro.ro, Afiliation: Romanian Academy, Romania, Bucharest, National Institute of Economic Research ‘Costin C. Kiritescu’, Department of Economic, Social and Legal Studies,
Abstract: Our approach to the research – the results of which are presented in this paper – is based on the assumption that the relation between theNo 30 - June 2013 > THE EVOLUTION OF ROMANIAN MARKET OF GDP AND INFLATION IN THE PERIOD 2005-2012
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10. SUSTAINABLE DEVELOPMENT AND THE ENVIRONMENT — 15 January 2015
Authors: • Ph.D. Student Raluca-Ana-Maria DUMITRU, Afiliation: PhD National Institute of Economic Research “Costin C. Kiriţescu”, Romanian Academy
Abstract: As a consequence of general economic growth, progress in all areas of economic and social life, the human being came today to have the technical meansNo 30 - June 2013 > SUSTAINABLE DEVELOPMENT AND THE ENVIRONMENT
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11. 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 processesNo 34 - June 2014 > THE POSITIVE COLLISION ABOVE THE LONG TERM PERFORMANCE OFFERED BY RISK MANAGEMENT
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12. THE CHEQUE, PAYMENT INSTRUMENT IN DOMESTIC AND INTERNATIONAL TRADE RELATIONS Brief considerations in light of the changes to the Law no. 59/1934 by GEO 38/2008 — 15 December 2014
Authors: • Assistant Alexandru BULEARCA, PhD Student, email: e-mail: office@officeatlaw.ro, Afiliation: „Athenaeum” University of Bucharest
Abstract: As a corollary of the unprecedented development known by information technology in the last decade of the twentieth century and the first decade of thNo 34 - June 2014 > THE CHEQUE, PAYMENT INSTRUMENT IN DOMESTIC AND INTERNATIONAL TRADE RELATIONS Brief considerations in light of the changes to the Law no. 59/1934 by GEO 38/2008
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13. FISCAL UNION BETWEEN MZTH AND REALITY – TAX DEVELOPMENTS AND TRENDS IN THE EUROPEAN UNION AND EURO AREA — 23 December 2014
Authors: • Assistant Alina Georgiana SOLOMON, Ph.D Candidate, email: alinagsolomon@yahoo.com, Afiliation: “Dimitrie Cantemir” Christian University- Bucharest Faculty of Finance, Banking and Accountancy
Abstract: European integration means “a stage towards the organized world of tomorrow” as stated by Jean Monnet, involving, consequently, the correlNo 29 - March 2013 > FISCAL UNION BETWEEN MZTH AND REALITY – TAX DEVELOPMENTS AND TRENDS IN THE EUROPEAN UNION AND EURO AREA
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14. A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN — 23 December 2014
Authors: • Mahdi SALEHI, email: mahdi_salehi54@yahoo.com, Afiliation: Assistant Professor of Accounting, Ferdowsi University of Mashhad, Iran • Fatemeh SEPEHRI, email: f_sepehri149@yahoo.com, Afiliation: Department of Accounting, Science and Research Branch, Islamic Azad University, Nyshabour, Iran
Abstract: In recent years, there has been increasingly debate about the impact of quality of accounting information on cost of capital or expected return of stoNo 29 - March 2013 > A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN
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15. IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY — 16 January 2015
Authors: • Mihaela IONASCU, email: mihaela.ionascu@gmail.com, Afiliation: Academy of Economic Studies
Abstract: This paper seeks to explore the impact of International Financial Reporting Standards (IFRS) adoption in Romania on analysts’ forecasts accuracyNo 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY
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16. 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 infoNo 19 - September 2010 > EVALUATION OF COST CENTER OPERATIONS USING ABC METHOD
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17. ANALYSIS OF SUSTAINABLE TOURISM (ST) IN ROMANIA — 10 March 2015
Authors: • Cristina BURGHELEA, email: crystachy@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania
Abstract: The purpose of this paper is to give a brief discussion on the development of sustainable tourism in Romania. To support the research carried out INo 37 - March 2015 > ANALYSIS OF SUSTAINABLE TOURISM (ST) IN ROMANIA
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18. 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 denomNo 37 - March 2015 > INTANGIBLE ASSETS - SUSTAINABLE ECONOMIC FACTORS AND NEW CREATORS OF VALUE
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19. AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION — 05 October 2015
Authors: • Iuliana DOBRE, email: iulya_dobre@yahoo.com, Afiliation: Bucharest Academy of Economic Studies, Faculty of Agro-Food and Environmental Economics, Bucharest, Romania • Stefania Daniela BRAN, email: brands_13@yahoo.com, Afiliation: POLYTECHNICS University, The Faculty of Applied Chemistry and Materials Science, Bucharest, Romania
Abstract: The vegetal wastes are secondary products from agricultural activities which mostly remain chaotically into the soil. As result vegetal waste disruNo 39 - September 2015 > AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION
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20. 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 whNo 40 - December 2015 > INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES
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21. INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM — 07 April 2016
Authors: • Emilia VASILE, PhD Professsor, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
Abstract: Financial accounting system is characterized by a set of processes, procedures, resources (financial, material, human and informational) and means ofNo 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM
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22. BRIEF DISCUSSION ON SUSTAINABLE TOURISM — 05 September 2016
Authors: • Cristina BURGHELEA, email: crystachy@yahoo.com, Afiliation: Hyperion University, 169 Calea Calarasi, Bucharest, Romania • Carmen UZLĂU, email: carmen_uzlau@yahoo.com, Afiliation: Hyperion University, 169 Calea Calarasi, Bucharest, Romania • Corina Maria ENE, email: corina.maria.ene@gmail.com, Afiliation: Hyperion University, 169 Calea Calarasi, Bucharest, Romania
Abstract: "Sustainability" means property of a system, where the emphasis is on maintaining a particular state of the system in time (Vidrascu, 2015).No 43 - September 2016 > BRIEF DISCUSSION ON SUSTAINABLE TOURISM
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23. 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 oNo 43 - September 2016 > USING INFORMATION SYSTEMS IN DECISIONS FOR BUSINESSES
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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. THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD — 27 December 2017
Authors: • Alexandru BULEARCĂ, email: alexandru.bulearca@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: It is well-known that the commercial operations are characterized by expediency. Still, the expediency principle can only be respected if the debtor oNo 48 - December 2017 > THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD
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26. IMPUTATION OF PAYMENTS – LEGAL STATUS OF PAYMENT WAY OF SETTLEMENT OF THE LEGAL COMPULSORY RELATIONSHIP BETWEEN THE CONTRACTING PARTIES — 22 March 2018
Authors: • Alexandru BULEARCĂ, email: alexandru.bulearca@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: It is generally recognized the expediency principle defining the commercial obligations. However, one can talk about this principle only where pecuNo 49 - March 2018 > IMPUTATION OF PAYMENTS – LEGAL STATUS OF PAYMENT WAY OF SETTLEMENT OF THE LEGAL COMPULSORY RELATIONSHIP BETWEEN THE CONTRACTING PARTIES
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27. Propositional calculation for expert systems in economics — 18 June 2018
Authors: • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • George CALOTĂ, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the propositional calculation for expert systems in economics that ensure the logic for advanced programming language such as PrNo 50 - June 2018 > Propositional calculation for expert systems in economics
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28. 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 cNo 53 - March 2019 > THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS
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29. 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 systemsNo 56 - December 2019 > IMPLEMENTATIONS OF CLASSES AND OBJECTS IN APPLICATIONS FOR ECONOMIC ORGANIZATIONS
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30. THE IMPLOSION OF CONFIDENCE - THE OPENING OF FRONTIERS TOWARDS POPULISM AND NATIONALISM — 25 September 2017
Authors: • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University of Bucharest
Abstract: „We entered a chaotic period of transformation of the system of the world which we belong. The result is unpredictable”, specify ImmNo 47 - September 2017 > THE IMPLOSION OF CONFIDENCE - THE OPENING OF FRONTIERS TOWARDS POPULISM AND NATIONALISM
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31. 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 carriedNo 47 - September 2017 > INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES
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32. THE CHANGING NATURE OF WORK. BRIEF AUDIT OF HUMAN CAPITAL IN ROMANIA — 25 March 2020
Authors: • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The new picture of a person’s life in the digital age assumes another philosophy of life, which practically cancels an important sequence witNo 57 - March 2020 > THE CHANGING NATURE OF WORK. BRIEF AUDIT OF HUMAN CAPITAL IN ROMANIA
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33. ANALYSIS OF THE DIFFERENT MEASURES TAKEN BY THE EUROPEAN UNION AND ROMANIA TO CONTRACT THE EFFECTS OF COVID ON THE LABOR MARKET — 30 June 2020
Authors: • Brînduşa Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The spread of COVID-19 and the drastic blockages that followed led to the placement of economies and labor markets around the world in a state of emerNo 58 - June 2020 > ANALYSIS OF THE DIFFERENT MEASURES TAKEN BY THE EUROPEAN UNION AND ROMANIA TO CONTRACT THE EFFECTS OF COVID ON THE LABOR MARKET
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34. POLYMORPHISM OF CLASSES AND REFERENCE OF INSTANCES DISTRIBUTION FOR ECONOMIC OBJECTS IN APPLICATIONS — 21 December 2020
Authors: • Emilia VASILE, email: Athenaeum University, Bucharest, Romania, Afiliation: rector@univath.ro • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the polymorphism of classes and reference of instances distribution for economic objects in applications. Data stored in a databaseNo 60 - December 2020 > POLYMORPHISM OF CLASSES AND REFERENCE OF INSTANCES DISTRIBUTION FOR ECONOMIC OBJECTS IN APPLICATIONS
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35. 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 andNo 62 - June 2021 > IMPLEMENTING DIFFERENT TYPES OF DATA IN ECONOMIC APPLICATION
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36. HETEROGENEOUS SOCIO-ECONOMIC EFFECTS OF COVID-19. SOCIO-ECONOMIC IMPACT OF THE PANDEMIC CRISIS IN ROMANIA — 29 September 2021
Authors: • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The crisis caused by coronavirus will certainly generate a multitude of changes, forcing us, among other things, to pay more attention to what mNo 63 - September 2021 > HETEROGENEOUS SOCIO-ECONOMIC EFFECTS OF COVID-19. SOCIO-ECONOMIC IMPACT OF THE PANDEMIC CRISIS IN ROMANIA