Athenaeum University


Double Blind Review Evaluation

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

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Address

Giuseppe Garibaldi No. 2A
Bucharest, Romania

Phones

Tel: +4 021.230.57.38
Fax: +4 021.231.74.18

Email

secretariat@univath.ro

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Your search has 32 results!

  1. 1. CONSTITUTION OF ROMANIA – IMPROVING WHAT WE HAVE OR CREATING A NEW LAW — 21 December 2014

    Authors:   • Ioana Florina MINZU, PhD, email: ioana_minzu@yahoo.com, Afiliation: “Athenaeum” University of Bucharest
    Abstract: A Constitution is the most important law that a state has the fundamental one. It must inevitably reflect the historical moments in which is developed

    No 36 - December 2014 > CONSTITUTION OF ROMANIA – IMPROVING WHAT WE HAVE OR CREATING A NEW LAW

  2. 2. PUBLIC PRIVATE PARTNERSHIP RISKS IN THE CONTEXT OF EMPLOYMENT — 21 December 2014

    Authors:   • PhD Student Andreea – Monica PREDONU, email: monica.predonu@yahoo.com, Afiliation: Bucharest University of Economic Studies Institute for Doctoral Studies  • PhD Student Monica – Gabriela GHERMAN, email: monicagherman24@yahoo.com, Afiliation: Bucharest University of Economic Studies Institute for Doctoral Studies
    Abstract: The process of globalization has a direct impact on the rule of law, being accepted the idea that the state institutions can not solve social problems

    No 33 - March 2014 > PUBLIC PRIVATE PARTNERSHIP RISKS IN THE CONTEXT OF EMPLOYMENT

  3. 3. COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY? — 24 December 2014

    Authors:   • Lecturer, Ph.D. Adrian Ducu MATEI, email: ducumatei@yahoo.com, Afiliation: Athenaeum University of Bucarest
    Abstract: This paper reveals the main features of corruption and of the underground economy, giving consideration to the fact that a diminution of such phenomen

    No 30 - June 2013 > COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY?

  4. 4. CORPORATE GOVERNANCE RELATION WITH CORPORATE SUSTAINABILITY — 15 January 2015

    Authors:   • ISSAM MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract: Sustainability is targeted in this article to be integrated with corporate governance presenting its importance in business world not as obligation, b

    No 30 - June 2013 > CORPORATE GOVERNANCE RELATION WITH CORPORATE SUSTAINABILITY

  5. 5. 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

  6. 6. 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

  7. 7. CORPORATE GOVERNANCE RELATIONSHIP WITH STRATEGIC MANAGEMENT — 15 January 2015

    Authors:   • Issam MF SALTAJI, PhD candidate, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract: The paper highlights on corporate governance relation through collecting and analyzing different secondary resources such as websites, lectures, publi

    No 30 - June 2013 > CORPORATE GOVERNANCE RELATIONSHIP WITH STRATEGIC MANAGEMENT

  8. 8. ANALYSIS THE POTENTIAL OF THE RURAL ENVIRONMENT IN ROMANIA — 29 March 2022

    Authors:   • Brînduşa Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania   • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting – NIER, Romanian Academy
    Abstract: The process of transition from the super centralized economy to the market economy has generated, in the agriculture and rural development of Romania,

    No 65 - March 2022 > ANALYSIS THE POTENTIAL OF THE RURAL ENVIRONMENT IN ROMANIA

  9. 9. 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

  10. 10. 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

  11. 11. DEVELOPING THE CONCEPT OF SUSTAINABLE AGRICULTURE IN THE ECONOMY OF ROMANIA — 15 December 2014

    Authors:   • Cristina BALACEANU, PhD Professor, Afiliation: ”Dimitrie Cantemir” Christian University  • Andreea - Monica PREDONU, Assistant, PhD Student, email: monica.predonu@yahoo.com, Afiliation: ”Dimitrie Cantemir” Christian University  • Diana APOSTOL, PhD, Associate Prof., Afiliation: ”Dimitrie Cantemir” Christian University
    Abstract: Romania's economy present the risk of underdevelopment due to the proliferation of economic measures adjusted interest immediately, without consid

    No 34 - June 2014 > DEVELOPING THE CONCEPT OF SUSTAINABLE AGRICULTURE IN THE ECONOMY OF ROMANIA

  12. 12. 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 accuracy

    No 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY

  13. 13. 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

  14. 14. 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”

  15. 15. UNEMPLOYMENT BENEFITS IN MEMBER STATES OF THE EUROPEAN UNION: A COMPARATIVE ANALYSIS — 10 June 2015

    Authors:   • Simona Maria STĂNESCU, email: simona.stanescu@iccv.ro, Afiliation: senior researcher II Research Institute for Quality of Life, Romanian Academy
    Abstract: The paper comparatively analyse the provision of unemployment benefits within the 28 member states of the European Union (EU). Analyse is based on

    No 38 - June 2015 > UNEMPLOYMENT BENEFITS IN MEMBER STATES OF THE EUROPEAN UNION: A COMPARATIVE ANALYSIS

  16. 16. ECONOMIC AND LEGAL IMPLICATIONS OF THE FISCAL CODE — 10 June 2015

    Authors:   • PhD. Verginia VEDINAŞ, email: verginia.vedinas@rcc.ro, Afiliation: Professor at the Faculty of Law, University of Bucharest, associate member of the Academy of Scientists,  • Phd. Candidate Laurenţiu VEDINAŞ, email: dodo_emre9@yahoo.com, Afiliation: PhD Police Academy
    Abstract: This article aims to analyze the legal regime of Codes, in general, and of the Fiscal and Fiscal Procedure Codes, in particular. There are presente

    No 38 - June 2015 > ECONOMIC AND LEGAL IMPLICATIONS OF THE FISCAL CODE

  17. 17. PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES — 10 June 2015

    Authors:   • Sorin Sandu VÎNATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania  • George CALOTĂ, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University of Bucharest, Romania
    Abstract:  In this paper, we tried to capture how auditors gather documents with sufficient probative value, particularly with regard to basic planning

    No 38 - June 2015 > PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES

  18. 18. THE LONG TERM IMPACT OF DIFFERENT METHODS OF BOOSTING THE ACTIVITY — 05 October 2015

    Authors:   • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University of Bucharest, Romania  • Bogdan STICLOSU, Ph. D Student, email: bogdan.sticlosu@gmail.com, Afiliation: University of Craiova Faculty of Economics and Business Administration Craiova, Romania  • Bogdan PIRVULESCU, Ph. D Student, email: bogdan.pirvulescu.mb@mfinante.ro, Afiliation: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
    Abstract:  The activity of a company, given the actual conditions characterized by financial difficulties due to the economic crisis, are confronting a

    No 39 - September 2015 > THE LONG TERM IMPACT OF DIFFERENT METHODS OF BOOSTING THE ACTIVITY

  19. 19. 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

  20. 20. THE PATH TO A UNANIMOUSLY ACCEPTED GAAR BY EU MEMBER STATES — 07 April 2016

    Authors:   • Ana-Maria GEAMĂNU PhD Assistant Professor, email: anamariageamanu@yahoo.com, Afiliation: „Athenaeum” University of Bucharest
    Abstract: The purpose of this paper is to identify at the level of the EU Member States the basis for acceptance, respectively rejection of the General Anti-Abu

    No 41 - March 2016 > THE PATH TO A UNANIMOUSLY ACCEPTED GAAR BY EU MEMBER STATES

  21. 21. 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

  22. 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

  23. 23. THE MORALITY IN ACCOUNTANCY — 05 September 2016

    Authors:   • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: “Athenaeum” University of Bucharest
    Abstract: Accountancy integrates directly and indirectly in the procedures of making decisions since economic decisions depend on the availability of financial

    No 43 - September 2016 > THE MORALITY IN ACCOUNTANCY

  24. 24. 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

  25. 25. AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS — 28 December 2018

    Authors:   • Lilian ONESCU, email: lilian.onescu@anaf.ro, Afiliation: National Agency for Fiscal Administration
    Abstract: The last years have brought a significant dynamic at the European Union level, in a domain that is still under a consolidation process – the

    No 52 - December 2018 > AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS

  26. 26. E-CORPORATE GOVERNANCE: E-GOVERNMENT — 31 March 2019

    Authors:   • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: Nowadays, there is a big question of how the public institution can achieve progress by implementing new information technologies in its performanc

    No 53 - March 2019 > E-CORPORATE GOVERNANCE: E-GOVERNMENT

  27. 27. RULES OF ETHICS AND DEONTOLOGY IN THE ROMANIAN CONTEMPORARY ACADEMIC ENVIRONMENT — 28 June 2019

    Authors:   • Luciana BEZERIȚĂ (TOMESCU, email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract:  Starting from the significance of the notion of “ethics”, which has been consecrated since antiquity, we will present in this art

    No 54 - June 2019 > RULES OF ETHICS AND DEONTOLOGY IN THE ROMANIAN CONTEMPORARY ACADEMIC ENVIRONMENT

  28. 28. THE COMPETITIVENESS PILLAR OF THE SUSTAINABLE DEVELOPMENT OF THE BUSINESS ENVIRONMENT — 29 September 2019

    Authors:   • Otilia MANTA , email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: Following the phenomenon of globalization, the business environment is subject to current challenges, challenges in which competitiveness is the de

    No 55 - September 2019 > THE COMPETITIVENESS PILLAR OF THE SUSTAINABLE DEVELOPMENT OF THE BUSINESS ENVIRONMENT

  29. 29. COMPARATIVE ASPECTS REGARDING THE CONSTITUTIONAL MONARCHY AND THE PARLIAMENTARY REPUBLIC, IN THE EUROPEAN DEMOCRATIC STATES - THE CASE OF SPAIN AND ITALY — 29 September 2019

    Authors:   • Luciana Bezeriță (Tomescu), email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: In this article we aim to capture some resemblances and differences between European democratic monarchies and parliamentary republics, resorting t

    No 55 - September 2019 > COMPARATIVE ASPECTS REGARDING THE CONSTITUTIONAL MONARCHY AND THE PARLIAMENTARY REPUBLIC, IN THE EUROPEAN DEMOCRATIC STATES - THE CASE OF SPAIN AND ITALY

  30. 30. ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY — 23 December 2019

    Authors:   • Dirk Beerbaum, email: Dirk.Beerbaum@aalto.fi, Afiliation: Aalto University School of Business, Helsinki, Finland   • Maciej Piechocki, Afiliation: BearingPoint, Frankfurt, Germany  • Julia M. Puaschunder, email: Julia.Puaschunder@newschool.edu, Afiliation: The New School, Department of Economics, New York, USA
    Abstract: We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporti

    No 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY

  31. 31. 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

  32. 32. 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