Athenaeum University


Double Blind Review Evaluation

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Indexed by : SSRN |

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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 67 results!

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

    Authors:   • Sorin Sandu VINATORU, PhD, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania  • George CALOTA, PhD, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania
    Abstract: An ERP system allows an organization to integrate all primary processes in order to increase the efficiency and to maintain a competitive position. Ho

    No 36 - December 2014 > CHALLENGES INVOLVED IN IMPLEMENTING OF ERP AND AUDITING

  4. 4. 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

  5. 5. 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

  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. 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

  8. 8. LOGISTICS IN KNOWLEDGE BASED ECONOMY — 15 January 2015

    Authors:   • Stefan NEDELEA, email: stefan.nedelea@gmail.com, Afiliation: “Athenaeum” University of Bucharest
    Abstract: In the context of contemporary economy logistics changes refer to the emergence of new inter-organizational logistics structures such as logistics net

    No 30 - June 2013 > LOGISTICS IN KNOWLEDGE BASED ECONOMY

  9. 9. 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

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

    Authors:   • Ph.D. Emadeldin Mahmoud Ali Eid, email: emadeid1973@hotmail.com, Afiliation: Al Zarka Academy for Administrative Science & Information System, Egypt  • Ph.D. Mohamed Saad Khawasek, Afiliation: Al Zarka Academy for Administrative Science & Information System, Egypt
    Abstract: Since the international economy is facing a strong strike considered one of the worst economic crises witnessed worldwide in several decades having se

    No 30 - June 2013 > ECONOMIC MASS AND WORLD ECONOMIC CRISES AND ITS EFFECT ON NATIONAL ECONOMY IN DEVELOPING COUNTRIES

  11. 11. 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

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

    Authors:   • Paula – Angela VIDRASCU, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania  • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania
    Abstract: Scientific and technological research, labour education, sophisticated software, advanced electronics, telecommunications, finance, and organization o

    No 35 - September 2014 > DEBATES ON A SURVEY OF OPINION ON „THE PERCEPTION OF THE INDIVIDUAL IN THE KNOWLEDGE SOCIETY ON PROTECTING THE INTELLECTUAL PROPERTY RIGHTS”

  13. 13. 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

  14. 14. 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

  15. 15. INSOLVENCY OF ADMINISTRATIVE-TERRITORIAL UNITS — 15 December 2014

    Authors:   • Professor Verginia VEDINAS, PhD, Afiliation: Associate member of the Academy of Scientists of Romania
    Abstract: This paper aims to carry out an analysis of the regulation of insolvency procedures applicable to the administrative-territorial units. It addresses,

    No 34 - June 2014 > INSOLVENCY OF ADMINISTRATIVE-TERRITORIAL UNITS

  16. 16. CLUSTER POLICY RELEVANCE ON REGIONAL DEVELOPMENT — 15 December 2014

    Authors:   • Carmen Beatrice PAUNA, PhD., email: carmenbpauna@gmail.com, Afiliation: Senior researcher, Institutul de Prognoza Economica
    Abstract: The financial perspective 2014-2020 attaches a great importance to supporting SMEs as a factor in industrial competitiveness and economic growth. The

    No 34 - June 2014 > CLUSTER POLICY RELEVANCE ON REGIONAL DEVELOPMENT

  17. 17. 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

  18. 18. COMPETITIVENESS, A MANNER TO MAINTAIN ORGANIZATIONS ON THE MARKET — 16 January 2015

    Authors:   • Ph.D. Professor Ştefan NEDELEA, email: stefan.nedelea@gmail.com, Afiliation: „ATHENAEUM” University of Bucharest
    Abstract: To be competitive is an objective phenomenon within the surrounding world. This feature does not belong only to the economic field, but to other activ

    No 28 - December 2012 > COMPETITIVENESS, A MANNER TO MAINTAIN ORGANIZATIONS ON THE MARKET

  19. 19. 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

  20. 20. ORGANIZATIONAL GROUP PERFORMANCE UNDER PRESSURE JOB CHARACTERISTICS AND EMPLOYEES NECESSITIES — 16 January 2015

    Authors:   • Iuliana MATACHE, email: nycayulyana@yahoo.com, Afiliation: University Hyperion Bucharest  • Victorela RUSCU, email: vvyykkyy@yahoo.com, Afiliation: University Hyperion Bucharest
    Abstract: Work group can be analyzed in psychosociological perspective, which allows setting the frame for expression of its functional parameters. Individual m

    No 27 - September 2012 > ORGANIZATIONAL GROUP PERFORMANCE UNDER PRESSURE JOB CHARACTERISTICS AND EMPLOYEES NECESSITIES

  21. 21. 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

  22. 22. ENVIRONMENT COSTS: STRUCTURE AND ACKNOWLEDGEMENT. THEIR DYNAMICS IN ROMANIA AFTER THE INTEGRATION WITHIN THE EUROPEAN UNION — 16 January 2015

    Authors:   • Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroşani  • Bogdan RĂVAŞ, email: ravasbogdan@yahoo.com, Afiliation: University of Petroşani  • Maria MĂCRIŞ, email: mariamacris2011@ yahoo.com, Afiliation: University of Petroşani
    Abstract: Since their beginning, human beings had started to harass environment so that they have turned into a real danger for environment during the last cent

    No 26 - June 2012 > ENVIRONMENT COSTS: STRUCTURE AND ACKNOWLEDGEMENT. THEIR DYNAMICS IN ROMANIA AFTER THE INTEGRATION WITHIN THE EUROPEAN UNION

  23. 23. 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

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

    Authors:   • Ph.D. Dumitru MĂRGULESCU, Afiliation: „Athenaeum” University  • Ph.D. Serghei MĂRGULESCU, Afiliation: „Nicolae Titulescu” University
    Abstract: A special role in the analysis and evaluation of the functionality of microsystems (firms, organizations) is attached to the logical-economic format i

    No 21 - March 2011 > CAUSALITY AND DETERMINISM IN THE TRINOMIAL PRODUCTIVITY - COST - PROFIT RELATIONSHIP AND ITS UTILIZATION IN THE ECONOMIC - FINANCIAL ANALYSIS OF A COMPANY

  25. 25. 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”

  26. 26. 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

  27. 27. 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

  28. 28. 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

  29. 29. 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

  30. 30. 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

  31. 31. LABOUR PRODUCTIVITY AT THE NATIONAL LEVEL — 05 October 2015

    Authors:   • Iuliana MATACHE, email: nycayulyana@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Marinela GEAMANU, email: geamanu_marinela@yahoo.com.au, Afiliation: Spiru Haret University, Bucharest, Romania  • Miron DUMITRESCU, email: miron_hyp@yahoo.com, Afiliation: National Institute of Economic Research - Romanian Academy, Bucharest, Romania  • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania
    Abstract:  The purpose of the study is to provide a broad vision and objectives of the dynamics of labor and employment levels correlated with demograph

    No 39 - September 2015 > LABOUR PRODUCTIVITY AT THE NATIONAL LEVEL

  32. 32. 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

  33. 33. 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

  34. 34. SOME THEORETICAL AND PRACTICAL ASPECTS REGARDING PUBLIC SERVICE — 07 April 2016

    Authors:   • Luciana BEZERITA - TOMESCU, PhD Lecturer, email: luciana.tomescu@gmail.com, Afiliation: “Athenaeum” University – Bucharest
    Abstract: We proposed in this article, based on the legal and scientific significance of the concept of public service and continuing with the analysis of featu

    No 41 - March 2016 > SOME THEORETICAL AND PRACTICAL ASPECTS REGARDING PUBLIC SERVICE

  35. 35. 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

  36. 36. 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

  37. 37. 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

  38. 38. 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

  39. 39. 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

  40. 40. 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

  41. 41. 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

  42. 42. 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

  43. 43. Disciplinary liability of civil servants. Aspects of the administrative and judicial practice — 18 June 2018

    Authors:   • Luciana Bezeriță (Tomescu), email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: This study reviews some aspects of the administrative and judicial practice regarding the disciplinary liability of civil servants, drawn by the co

    No 50 - June 2018 > Disciplinary liability of civil servants. Aspects of the administrative and judicial practice

  44. 44. 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

  45. 45. 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

  46. 46. 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

  47. 47. 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

  48. 48. 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

  49. 49. 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

  50. 50. 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

  51. 51. 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

  52. 52. 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

  53. 53. 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

  54. 54. PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS — 25 September 2017

    Authors:   • Emilia VASILE, email: rector@univat.ro, Afiliation: Athenaeum” University Bucharest, România  • Ion CROITORU , email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum” University Bucharest, România
    Abstract: The performance of an organization is influenced by the way in which organizations define their mission and provide the resources needed to carry out

    No 47 - September 2017 > PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS

  55. 55. CONCEPTUAL DEVELOPMENTS REGARDING THE LAW-MAKING ACTIVITY — 25 September 2017

    Authors:   • Narcis GODEANU, email: narcisgodeanu@yahoo.com, Afiliation: Spiru Haret University, Bucharest, Romania
    Abstract: The characteristics of today’s modern society are the increasingly accelerated rhythms of change caused by scientific and technological achievem

    No 47 - September 2017 > CONCEPTUAL DEVELOPMENTS REGARDING THE LAW-MAKING ACTIVITY

  56. 56. 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

  57. 57. 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

  58. 58. TERRITORIAL ADMINISTRATIVE UNIT - AUTONOMOUS ADMINISTRATIVE STRUCTURE — 25 March 2020

    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 territorial administrative units are complex entities, with diversified organizational structures, within which a set of activities is develope

    No 57 - March 2020 > TERRITORIAL ADMINISTRATIVE UNIT - AUTONOMOUS ADMINISTRATIVE STRUCTURE

  59. 59. MEASURES APPLIED AT EUROPEAN LEVEL IN THE CONTEXT OF THE CURRENT CRISIS (II) — 30 June 2020

    Authors:   • Otilia Manta, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: The crises have been permanent on our planet, and their consequences have had an economic, financial, ecological, and societal impact. The current hea

    No 58 - June 2020 > MEASURES APPLIED AT EUROPEAN LEVEL IN THE CONTEXT OF THE CURRENT CRISIS (II)

  60. 60. 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

  61. 61. MODELS OF CLASSES FOR ECONOMIC OBJECTS IN APPLICATIONS — 29 September 2020

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

    No 59 - September 2020 > MODELS OF CLASSES FOR ECONOMIC OBJECTS IN APPLICATIONS

  62. 62. 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

  63. 63. TECHNOLOGIES AND THEIR IMPACT ON AUDIT — 01 April 2021

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

    No 61 - March 2021 > TECHNOLOGIES AND THEIR IMPACT ON AUDIT

  64. 64. 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

  65. 65. 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

  66. 66. 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

  67. 67. 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