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 66 results!

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

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

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

  2. 2. QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY — 31 March 2024

    Authors:   • Florentina PANTAZI, email: pantazi_flory@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania
    Abstract: The parameters of the effectiveness of information are determined by the degree of subjectivity-objectivity, by the user’s commitment to it, by

    No 69 - March 2024 > QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY

  3. 3. LABOR MARKET AND THE PACE OF TRANSFORMATION. HOW TECHNOLOGY IMPACTS EMPLOYMENT — 04 October 2023

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The labor market has changed fundamentally in recent years. And its future depends on many factors: long-term competitiveness and demographic developm

    No 67 - Supplement May 2023 > LABOR MARKET AND THE PACE OF TRANSFORMATION. HOW TECHNOLOGY IMPACTS EMPLOYMENT

  4. 4. 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 systems

    No 67 - March 2023 > ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS

  5. 5. NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT — 30 March 2023

    Authors:   • Larisa Roxana MANEA, email: larisamanea@yahoo.com , Afiliation: University of Valahia, Targoviste, Romania  • Alexandra BRATU, email: alexandrabratu@gmail.com, Afiliation: University of Valahia, Targoviste, Romania
    Abstract: The audit mission is, first of all, depending of the quality management standards developed at the level of each audit entity (private or public secto

    No 67 - March 2023 > NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT

  6. 6. THE COVID-19 PANDEMIC: LABOUR MARKET IMPLICATIONS FOR YOUTH WOMEN — 30 September 2022

    Authors:   • Mariana Bălan, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting, Romanian Academy  • Brînduşa Mihaela Radu, email: bmradu@yahoo.com, Afiliation: Athenaeum University Bucharest
    Abstract: The 2019 Coronavirus pandemic dramatically disrupted the workforce in early 2020, as a result of restrictions imposed to reduce the spread of the v

    No 66 - September 2022 > THE COVID-19 PANDEMIC: LABOUR MARKET IMPLICATIONS FOR YOUTH WOMEN

  7. 7. SOCIO-ECONOMIC INEQUALITIES AND THE DIVERSITY OF SOCIAL FEARS CAPITALISM UNDER QUESTIONS? — 30 March 2022

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: Many results of the Edelman Trust Barometer recalled into question the hypothesis launched by Immanuel Wallerstein in the early twentieth century, tha

    No 62 - Supplement June 2021 > SOCIO-ECONOMIC INEQUALITIES AND THE DIVERSITY OF SOCIAL FEARS CAPITALISM UNDER QUESTIONS?

  8. 8. LEARNING OPPORTUNITIES THROUGH OUTDOOR EDUCATION — 30 March 2022

    Authors:   • Anca-Elena AVIANA, email: aviana.elena@yahoo.com, Afiliation: University “Valahia”, Targoviște, Romania
    Abstract: In order to increase the effects of the learning process, outdoor education can be successfully integrated into formal education, the educational proc

    No 62 - Supplement June 2021 > LEARNING OPPORTUNITIES THROUGH OUTDOOR EDUCATION

  9. 9. EU SOCIAL PROGRESS INDEX - SHORT AUDIT OF QUALITY OF LIFE AND SOCIAL WELFARE IN ROMANIA — 22 December 2021

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The EU Social Progress Index is a measure of societal development and quality of life at the regional level. Practically it measures social progress i

    No 64 - December 2021 > EU SOCIAL PROGRESS INDEX - SHORT AUDIT OF QUALITY OF LIFE AND SOCIAL WELFARE IN ROMANIA

  10. 10. FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS — 22 December 2021

    Authors:   • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: With the help of IFRSs, any entity can present and prepare its financial statements on the same basis as any other entity in any state that applies IF

    No 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

  11. 11. 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

  12. 12. 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

  13. 13. 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

  14. 14. INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE — 23 December 2014

    Authors:   • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University-Bucharest, Institute for Economic Forecasting, Romanian Academy  • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Aurel MARIN, email: aurel.marin@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania
    Abstract: Against the background of a double crisis - the short-term economic and long-term demographic crisis - European states adjust to reality embracing the

    No 32 - December 2013 > INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE

  15. 15. INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE — 23 December 2014

    Authors:   • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University-Bucharest, Institute for Economic Forecasting, Romanian Academy  • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania  • Aurel MARIN, email: aurel.marin@yahoo.com, Afiliation: Ph. D. Student, Valahia University, Târgovişte, Romania
    Abstract: Against the background of a double crisis - the short-term economic and long-term demographic crisis - European states adjust to reality embracing the

    No 32 - December 2013 > INNOVATIVE PERSPECTIVES OF A HEALTHY ECONOMY IN EUROPE

  16. 16. THEORIES AND MODELS OF FISCAL POLICY — 23 December 2014

    Authors:   • Assistant Alina Georgiana Solomon, Ph.D Candidate, email: alinagsolomon@yahoo.com, Afiliation: ”Dimitrie Cantemir” Christian University of Bucharest, Faculty of Finances, Banks and Accountancy
    Abstract: Within the paper “Theories and models of fiscal policy” we made a presentation of the main fiscal theories elaborated by the renowned repr

    No 31 - September 2013 > THEORIES AND MODELS OF FISCAL POLICY

  17. 17. 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

  18. 18. 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 q

    No 30 - June 2013 > SOME FDI DISPARITIES WITHIN THE EU REGION

  19. 19. 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 means

    No 30 - June 2013 > SUSTAINABLE DEVELOPMENT AND THE ENVIRONMENT

  20. 20. ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS — 29 March 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 establishing and achieving the objectives of economic information systems through algorithms specific to business

    No 65 - March 2022 > ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS

  21. 21. CHALLENGES OF SOCIAL POLICY TRANSFORMATIONS IN ROMANIA — 15 December 2014

    Authors:   • Simona Maria STANESCU, scientific researcher II, email: simona_vonica@yahoo.com, Afiliation: Research Institute for the Quality of Life, Romania Academy
    Abstract: The paper is analysing the development of a new social policy paradigm in Romania during the post-communist transition. The first part explores the im

    No 34 - June 2014 > CHALLENGES OF SOCIAL POLICY TRANSFORMATIONS IN ROMANIA

  22. 22. WHEN HEALTH IS AFFECTED BY CORRUPTION — 15 December 2014

    Authors:   • Adrian Ducu MATEI, Ph.D. Ec., email: ducumatei@yahoo.com
    Abstract: This paper emphasizes the most important features of corruption acting as a disease, its interaction with the official economy, the way this comple

    No 34 - June 2014 > WHEN HEALTH IS AFFECTED BY CORRUPTION

  23. 23. MODELING CREDIT RISK THROUGH CREDIT SCORING — 15 December 2014

    Authors:   • Adrian Cantemir CALIN, SR III, PhD., email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting  • Oana Cristina POPOVICI, PhD., email: popovici.oana@yahoo.com, Afiliation: The Bucharest University of Economic Studies
    Abstract: Credit risk governs all financial transactions and it is defined as the risk of suffering a loss due to certain shifts in the credit quality of a coun

    No 34 - June 2014 > MODELING CREDIT RISK THROUGH CREDIT SCORING

  24. 24. 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 sto

    No 29 - March 2013 > A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN

  25. 25. 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

  26. 26. REVİEW OF VARİANCE ANALYSİS İN UNİT PRİCE OR LUMP-SUM BASİS CONTRACTS FOR A CONSTRUCTİON PROJECT — 16 January 2015

    Authors:   • Ph.D. student and Project Manager of Pera Construction International, M.Sc.Civ.Eng. Hasan Bozkurt Nazilli, email: bozkurt.nazilli@yahoo.com, Afiliation: Technical University Of Civil Engineering Bucharest, Romania  • Prof.Ph.D.M.Sc.Civ.Eng. Nicolae Postavaru, email: nicolae.postavaru@gmail.com, Afiliation: Technical University Of Civil Engineering Bucharest, Romania
    Abstract: Project cost control became a critical issue for the construction projects under global recession. There are various methods for cost controlling acco

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

  27. 27. THE GEORGIAN BANKING SYSTEM’S IN POST-CRISIS PERIOD — 16 January 2015

    Authors:   • Paata KUNCHULIA, email: pkunchulia@gmail.com, Afiliation: Iv. Javakhishvili Tbilisi State University  • Gocha TUTBERIDZE, email: gocha_tutberidze@yahoo.com, Afiliation: Kutaisi University
    Abstract: The main purpose of our study was the evaluation of Georgian banking system based on the events developed in recent years. The study covered the quali

    No 24 - December 2011 > THE GEORGIAN BANKING SYSTEM’S IN POST-CRISIS PERIOD

  28. 28. 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

  29. 29. BASEL III REGULATIONS ON STRENGTHENING THE BANKING SYSTEM CAPITALIZATION — 16 January 2015

    Authors:   • PhD. Natalita HURDUC, email: Natalia.hurduc@yahoo.com, Afiliation: “Athenaeum” University Bucharest  • PhD. Applicant Nicoleta HURDUC, Afiliation: Academy of Economic Studies, Bucharest, Romania
    Abstract: The objective of future Basel III regulations is to improve the capacity of the banking sector to absorb economic and financial shocks, from whatever

    No 23 - September 2011 > BASEL III REGULATIONS ON STRENGTHENING THE BANKING SYSTEM CAPITALIZATION

  30. 30. THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \ — 16 January 2015

    Authors:   • Younes H. AKLE, PhD, Afiliation: Associate Professor of Accounting Faculty of commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
    Abstract: This study empirically investigates the relationship between industry type, company size, gearing, leverage, earnings quality, earnings management, el

    No 23 - September 2011 > THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \

  31. 31. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY” — 16 January 2015

    Authors:   • PhD Younes H. AKLE, Afiliation: Associate Professor of Accounting Faculty of Commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
    Abstract: This study empirically investigates the relationship between the timeliness of corporate financial reporting and Corporate Governance for companies li

    No 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”

  32. 32. 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”

  33. 33. 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

  34. 34. 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 I

    No 37 - March 2015 > ANALYSIS OF SUSTAINABLE TOURISM (ST) IN ROMANIA

  35. 35. 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

  36. 36. 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

  37. 37. NEW TECHNIQUES FOR IMPLEMENTING ONLINE VIRTUAL LABORATORIES — 05 October 2015

    Authors:   • Constantin - Eugen CORNEL, email: eugen.cornel@hyperion.ro, Afiliation: Department of Exact and Engineering Sciences, Hyperion University
    Abstract:  This work describes a practical method for the design and development of online virtual laboratories using low costs electronics and software

    No 39 - September 2015 > NEW TECHNIQUES FOR IMPLEMENTING ONLINE VIRTUAL LABORATORIES

  38. 38. 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

  39. 39. URBAN FOREST – KEY ELEMENT IN URBAN LANDSCAPE PLANNING — 05 January 2016

    Authors:   • Irina Iulia NASTASE, email: nastase.irina90@yahoo.com, Afiliation: Phd. Student - " Interdisciplinary excellence in doctoral scientific research in Romania – EXCELLENTIA
    Abstract: The urban landscape is the result of socio-economic development and urbanization patterns which continue to have a significant impact at different sca

    No 40 - December 2015 > URBAN FOREST – KEY ELEMENT IN URBAN LANDSCAPE PLANNING

  40. 40. THE ROLE OF THE SOCIAL ECONOMY IN LOCAL COMMUNITIES IN ROMANIA AND THE POSSIBLE CHANGE OF PARADIGM OF SOCIOLOGICAL RESEARCH — 07 April 2016

    Authors:   • Gheorghe RADU, PhD, email: gheorghe_radu@yahoo.com, Afiliation: “Athenaeum”University of Bucharest  • Sorin CHELMU, PhD, email: sorin.chelmu@yahoo.com
    Abstract: Seen in a less optimistic key, the presence of the Social Economy through its specific forms of manifestation, seems to interpret in Romania the role

    No 41 - March 2016 > THE ROLE OF THE SOCIAL ECONOMY IN LOCAL COMMUNITIES IN ROMANIA AND THE POSSIBLE CHANGE OF PARADIGM OF SOCIOLOGICAL RESEARCH

  41. 41. BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH — 07 April 2016

    Authors:   • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru, Afiliation: ,,Athenaeum” University of Bucharest
    Abstract: The financial crisis has been forcing technologists to develop the account information system through the cloud computing in order to minimize and con

    No 41 - March 2016 > BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH

  42. 42. CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY — 07 June 2016

    Authors:   • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru , Afiliation: Athenaeum University of Bucharest
    Abstract: In the last decades, many companies are collapsed besides related frauds are more highlighted around the world. That affects the credibility of the fi

    No 42 - June 2016 > CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY

  43. 43. THE REMUNERATION OF THE PUBLIC SECTOR PERSONNEL THESES AND ANALYSIS POSSIBLE SOLUTIONS — 07 June 2016

    Authors:   • Verginia VEDINAS, PhD. Professor, email: verginia.vedias@rcc.ro, Afiliation: Faculty of Law, University of Bucharest  • Ioan Laurentiu VEDINAS, PhD. Student, email: dodo_emre9@yahoo.com, Afiliation: Alexandru Ioan Cuza Police Academy in Bucharest,
    Abstract: This study aims to achieve an overall analysis of the personnel who work in the public authorities, in general, and in the administrative ones, in par

    No 42 - June 2016 > THE REMUNERATION OF THE PUBLIC SECTOR PERSONNEL THESES AND ANALYSIS POSSIBLE SOLUTIONS

  44. 44. HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS — 07 June 2016

    Authors:   • Valentin LUPSAN, PhD Student, email: lupascuv@yahoo.com, Afiliation: “Marin Dracea” National Institute for Forestry Research & Development, Bucharest
    Abstract: At the moment, the disruptions (mainly negative ones) in the social &economic systems have fewer short-term solutions, and the medium and longterm

    No 42 - June 2016 > HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS

  45. 45. EVALUATION AND RESOURCE ALLOCATION IN THE ROMANIAN HEALTH SYSTEM — 05 September 2016

    Authors:   • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute of National Economy - NIER, Romanian Academy and “Athenaeum” University - Bucharest  • Valentina VASILE, email: valentinavasile2009@gmail.com, Afiliation: Institute of National Economy - NIER, Romanian Academy
    Abstract: Labour force ageing in the medical field combined with challenges related to recruiting or maintaining health workers because of the exigencies in job

    No 43 - September 2016 > EVALUATION AND RESOURCE ALLOCATION IN THE ROMANIAN HEALTH SYSTEM

  46. 46. THE DIFFERENT SIDES OF OBJECTIVE AND SUBJECTIVE WELL-BEING: IMPLICATIONS ON THE CHANGES AT INSTITUTIONAL LEVEL — 31 March 2017

    Authors:   • Lecturer PhD., Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: ,, Athenaeum’’ University of Bucharest
    Abstract: The scenery of social movement in Romania, started at the beginning of this year following the Emergency Ordinance issued by the Romanian Governmen

    No 45 - March 2017 > THE DIFFERENT SIDES OF OBJECTIVE AND SUBJECTIVE WELL-BEING: IMPLICATIONS ON THE CHANGES AT INSTITUTIONAL LEVEL

  47. 47. THE ROLE OF HUMAN AND SOCIAL CAPITAL IN THE INSTITUTIONAL SUCCESS — 15 September 2017

    Authors:   • Lecturer PhD. Radu GHEORGHE,, email: gheorghe_radu@yahoo.com, Afiliation: Athenaeum University of Bucharest
    Abstract: In "Making Democraty Work: Civic Traditions in Modern Italy”, Robert D.Putnam launched several questions: how do formal institutions inf

    No 46 - Supplement June 2017 > THE ROLE OF HUMAN AND SOCIAL CAPITAL IN THE INSTITUTIONAL SUCCESS

  48. 48. THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS — 15 September 2017

    Authors:   • Lecturer PhD Nelu BURCEA, email: neluburcea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Lecturer PhD Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the activity of managing the software products through economic information systems that ensure the storage of data, manipulation o

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

  49. 49. 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

  50. 50. Governance and its mechanisms in combating corruption — 18 June 2018

    Authors:   • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract:  Governance and corruption remain incorrectly interpreted topics, but they are now spotlighted as a higher priority in development circles for

    No 50 - June 2018 > Governance and its mechanisms in combating corruption

  51. 51. 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

  52. 52. 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

  53. 53. 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

  54. 54. ROMANIA - BETWEEN THE RECOVERY OF GAPS AND THE AMPLIFICATION OF SOCIAL INEQUALITIES AND POVERTY — 28 December 2018

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: There is a paradox of Romania’s economic and social transition process: its more and more visible economic progress in recent years has been

    No 52 - December 2018 > ROMANIA - BETWEEN THE RECOVERY OF GAPS AND THE AMPLIFICATION OF SOCIAL INEQUALITIES AND POVERTY

  55. 55. YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE — 31 March 2019

    Authors:   • Gökçe Sinem Erbuğa, email: gokce.erbuga@deu.edu.tr , Afiliation: Dokuz Eylul University
    Abstract: In the accounting literature, the Japanese Toshiba has taken an important place with its accounting scandal that occurred in 2015. Toshiba’s

    No 53 - March 2019 > YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE

  56. 56. 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

  57. 57. EDUCATION IN A MODERN SOCIETY — 29 September 2019

    Authors:   • Brînduşa-Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: Change in education is an objective necessity, determined by the transformations taking place in society - at a cultural, political, economic, comm

    No 55 - September 2019 > EDUCATION IN A MODERN SOCIETY

  58. 58. 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

  59. 59. THE QUALITY OF THE MANAGEMENT AND THE NEED OF REFORM IN PUBLIC ADMINISTRATION. SOCIO-ECONOMIC FACETS OF LIVING CONDITIONS IN ROMANIA — 23 December 2019

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: In 2019, four major cities from Romania were included in the world quality of life ranking: Cluj-Napoca, Timisoara, Iasi and Bucharest (it is a ran

    No 56 - December 2019 > THE QUALITY OF THE MANAGEMENT AND THE NEED OF REFORM IN PUBLIC ADMINISTRATION. SOCIO-ECONOMIC FACETS OF LIVING CONDITIONS IN ROMANIA

  60. 60. CONTRIBUTIONS OF THE PROGRAMS OF THE EUROPEAN UNION AND ENTREPRENEURSHIP TO THE DECISIONS REGARDING THE STRUCTURAL CHANGES, THE GROWTH AND COMPETITIVENESS IN ROMANIA — 24 December 2019

    Authors:   • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The economic growth reported annually, from 2012 to the present, is accompanied by the paradox of Romania’s fall in most of the global rankin

    No 56 - December 2019 > CONTRIBUTIONS OF THE PROGRAMS OF THE EUROPEAN UNION AND ENTREPRENEURSHIP TO THE DECISIONS REGARDING THE STRUCTURAL CHANGES, THE GROWTH AND COMPETITIVENESS IN ROMANIA

  61. 61. 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

  62. 62. THE ROLE OF INSTITUTIONS’QUALITY IN ENHANCING FDI INFLOWS IN CENTRAL AND EASTERN EUROPE AND NORTH AFRICA — 23 September 2017

    Authors:   • Oana Cristina POPOVICI, email: oana.c.popovici@gmail.com, Afiliation: Institute for Economic Forecasting, Romanian Academy   • Adrian Cantemir CĂLIN, email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting, Romanian Academy
    Abstract: The aim of this paper is to assess the impact of institutions’ quality on FDI inflows in two groups of countries in Central and Eastern Europe a

    No 47 - September 2017 > THE ROLE OF INSTITUTIONS’QUALITY IN ENHANCING FDI INFLOWS IN CENTRAL AND EASTERN EUROPE AND NORTH AFRICA

  63. 63. THE LIFE OF WOMEN AND MEN IN ROMANIA – A SHORT STATISTICAL PORTRAITURE — 22 March 2020

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: Although the majority of democratic States recognise equality of the opportunity between female and male, it seems that tradition is much more than a

    No 54 - Supplement June 2019 > THE LIFE OF WOMEN AND MEN IN ROMANIA – A SHORT STATISTICAL PORTRAITURE

  64. 64. FRAGMENTATION OF TRUST. ECONOMIC GROWTH, SOCIAL INEQUALITY AND THE NEW INTERFACE OF THE INDIVIDUAL FEARS — 30 June 2020

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: According to the Edelman Trust Barometer 2020, beyond the presence of a strong global economy and a very low level of unemployment, people not longer

    No 58 - June 2020 > FRAGMENTATION OF TRUST. ECONOMIC GROWTH, SOCIAL INEQUALITY AND THE NEW INTERFACE OF THE INDIVIDUAL FEARS

  65. 65. 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

  66. 66. 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 m

    No 63 - September 2021 > HETEROGENEOUS SOCIO-ECONOMIC EFFECTS OF COVID-19. SOCIO-ECONOMIC IMPACT OF THE PANDEMIC CRISIS IN ROMANIA