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1. ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION — 02 April 2024

Authors: • Adrian NICOLAU, email: adrian.nicolau10@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The implementation of European funds is a critical pillar in Romania’s economic and social development, yet it often faces significant accountin

No 69 - March 2024 > ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION
2. 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
3. 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
4. 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 a

No 64 - December 2021 > THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION
5. 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
6. REGIONAL SUSTAINABLE PROGRAMME IN ORDER TO ACHIEVE THE EUROPE 2020 GOALS — 15 December 2014

Authors: • Daniela ANTONESCU, Afiliation: Institute of National Economy, Romanian Academy
Abstract: The regional policy is a key element of Europe 2020 for smart, sustainable and inclusive economy. Thus, EU's growth strategy reinforcing prioritie

No 35 - September 2014 > REGIONAL SUSTAINABLE PROGRAMME IN ORDER TO ACHIEVE THE EUROPE 2020 GOALS
7. SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS — 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, Bucharest, Romania • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania
Abstract: Intangible assets evaluation involves finding the optimal path for the estimation of the value of an intangible asset by using one or more of the asse

No 35 - September 2014 > SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS
8. 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
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. STOCHASTIC MODELS FOR CREDIT RISK — 16 January 2015

Authors: • Ph.D. Student Nadia STOIAN, Afiliation: “Transilvania” University Braşov • Ph.D. Mariana BĂLAN, Afiliation: “Athenauem” University Bucharest
Abstract: Risk is a fundamental factor of business because of any activity you can not get profit without risk. Therefore, any economic entity trying to maximiz

No 25 - March 2012 > STOCHASTIC MODELS FOR CREDIT RISK
11. 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
12. 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”
13. THE STUDY OF THE IMPACT OF ACTIVE MEASURES ON LABOUR MARKET BY FACTOR TECHNIQUES — 10 March 2015

Authors: • Ph.D. Mariana BALAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University – Bucharest
Abstract: If before the outbreak of the great recession in the year 2008 the European labour markets were added almost 30 million new jobs, durin

No 37 - March 2015 > THE STUDY OF THE IMPACT OF ACTIVE MEASURES ON LABOUR MARKET BY FACTOR TECHNIQUES
14. TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS — 10 March 2015

Authors: • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania • Sorin Sandu VINATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania
Abstract: The auditor should obtain sufficient appropriate audit evidence relevant to be able to draw reasonable conclusions on which to base the audit

No 37 - March 2015 > TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS
15. 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 disru

No 39 - September 2015 > AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION
16. 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
17. 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
18. 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
19. ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW — 14 September 2017

Authors: • Lecturer PhD. Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: University Athenaeum Bucharest, Romania
Abstract: The complexity of the Romanian fiscal legislation rises- up within our days even on the very difficult moments of any company. Fighting for living in

No 46 - Supplement June 2017 > ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW
20. 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
21. 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
22. 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
23. 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
24. 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
25. 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
26. 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
27. 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

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1. ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION — 02 April 2024

2. OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS — 03 October 2022

3. SHARED MANAGEMENT IN THE EUROPEAN CONTEXT OF SIMPLIFICATION — 30 March 2022

4. THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION — 22 December 2021

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

6. REGIONAL SUSTAINABLE PROGRAMME IN ORDER TO ACHIEVE THE EUROPE 2020 GOALS — 15 December 2014

7. SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS — 15 December 2014

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

9. THEORETICAL APPROACH OF MANAGERIAL RISK — 16 January 2015

10. STOCHASTIC MODELS FOR CREDIT RISK — 16 January 2015

11. INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY — 16 January 2015

12. FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” — 16 January 2015

13. THE STUDY OF THE IMPACT OF ACTIVE MEASURES ON LABOUR MARKET BY FACTOR TECHNIQUES — 10 March 2015

14. TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS — 10 March 2015

15. AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION — 05 October 2015

16. INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES — 05 January 2016

17. INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM — 07 April 2016

18. THE MORALITY IN ACCOUNTANCY — 05 September 2016

19. ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW — 14 September 2017

20. THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING — 29 March 2018

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

22. RISK MANAGEMENT – BETWEEN NECESSITY AND OBLIGATION — 31 March 2019

23. IMPLEMENTATIONS OF CLASSES AND OBJECTS IN APPLICATIONS FOR ECONOMIC ORGANIZATIONS — 23 December 2019

24. MANAGEMENT CONTROL AND FINANCIAL MANAGEMENT WITHIN ECONOMIC ORGANIZATIONS — 24 December 2019

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

26. INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES — 25 September 2017

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

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