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1. Full Issue — 01 April 2024
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIX, No. 1 (69), March 2024 Bi-annual journal published by the „Athenaeum” UniversityNo 69 - March 2024 > Full Issue
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2. CYBERSECURITY AND MACROECONOMIC VULNERABILITIES — 30 June 2023
Authors: • Robert Claudiu HELLVIG, Afiliation: University of Targoviste, Romania
Abstract: Managing the risks of national information systems is vital in order to ensure an indestructible information security. The risks associated with any tNo 67 - Supplement May 2023 > CYBERSECURITY AND MACROECONOMIC VULNERABILITIES
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3. Full Issue — 30 September 2023
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Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVIII, No. 2 (68), September 2023 Bi-annual journal published by the „Athenaeum&rdquNo 68 - September 2023 > Full Issue
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4. 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 sectoNo 67 - March 2023 > NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT
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5. Full Issue — 30 March 2023
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVIII, No. 1 (67), March 2023 Bi-annual journal published by the „Athenaeum” UniversityNo 67 - March 2023 > Full Issue
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6. Full Issue — 30 September 2022
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVII, No. 2 (66), September 2022 Bi-annual journal published by the „Athenaeum” UniversityNo 66 - September 2022 > Full Issue
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7. COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT — 30 March 2022
Authors: • Teodora Nicoleta LAZĂR (PLEȘA), email: teodora.lazar@valahia.ro , Afiliation: Valahia University of Târgoviște, Romania • Constanța POPESCU, email: tantapop@yahoo.com , Afiliation: Valahia University of Târgoviște, Romania • Iliodor Tiberiu PLEȘA, email: tiberiu.plesa@gmail.com
Abstract: Today’s reality, affected by the adaptation to the new conditions imposed by the COVID-19 pandemic, has suffered a series of shocks due to the cNo 62 - Supplement June 2021 > COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT
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8. Full Issue — 22 December 2021
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 4 (64), September 2021 Quarterly journal published by the „Athenaeum” UniversityNo 64 - December 2021 > Full Issue
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9. 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 bNo 36 - December 2014 > OPERATIONAL RISK MANAGEMENT AND MONITORING
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10. 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 problemsNo 33 - March 2014 > PUBLIC PRIVATE PARTNERSHIP RISKS IN THE CONTEXT OF EMPLOYMENT
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11. CHOICES OF A SUSTAINABLE GROWTH — 21 December 2014
Authors: • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania • Miron DUMITRESCU, email: miron_hyp@yahoo.com, Afiliation: National Institute of Economic Research - Romanian Academy, Bucharest, Romania • Dan Gabriel CRISTEA, email: dancristea2@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania • Eduardt Petrică SAMOILĂ, email: eduardt.samoila@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania
Abstract: The article refers to the main pros and cons of the optimal currency area membership. Each country has the right to choose if it wants to be part of aNo 33 - March 2014 > CHOICES OF A SUSTAINABLE GROWTH
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12. MODELLING THE RISK OF MORTALITY IN ROMANIA — 21 December 2014
Authors: • Tiberiu DIACONESCU, email: diaconescutiberiu@gmail.com, Afiliation: Institutul de Prognoză Economică, Academia Română
Abstract: In the last 3 centuries, researchers from different area of expertise, such as, demographers, medical doctors and actuarial mathematicians, have beenNo 33 - March 2014 > MODELLING THE RISK OF MORTALITY IN ROMANIA
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13. CHALLENGES AND RISKS OF DEMOGRAPHIC AGING - ROMANIA IN THE EUROPEAN CONTEXT — 23 December 2014
Authors: • Drd. Brînduşa-Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Institute for Economic Forecasting, Romanian Academy
Abstract: Unprecedented demographic changes announced in the twentieth century and continues to rise in this century, are about to change profoundly the world.No 32 - December 2013 > CHALLENGES AND RISKS OF DEMOGRAPHIC AGING - ROMANIA IN THE EUROPEAN CONTEXT
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14. TOOLS AND METHODS TO PREVENT THE RISK OF BANKRUPTCY OF THE INSURANCE COMPANIES — 23 December 2014
Authors: • Ph.D. Student Gabriela BILEVSKY, email: gbilevsky@gmail.com, Afiliation: Institute for Economic Forecasting NIER, Romanian Academy
Abstract: We may appreciate, according to the data for 2008, that the negative impact caused directly by the financial crisis for the insurance industry in RomaNo 31 - September 2013 > TOOLS AND METHODS TO PREVENT THE RISK OF BANKRUPTCY OF THE INSURANCE COMPANIES
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15. IMPACT OF INVESTMENT IN HUMAN CAPITAL AND RISKS ARISING FROM THESE — 23 December 2014
Authors: • PhD student Andreea – Monica PREDONU, email: monica.predonu@yahoo.com, Afiliation: Academy of Economic Studies Bucharest Institute for Doctoral Studies
Abstract: This paper aims to examine the importance of investment in human capital in Romania and the European Union in order to establish the main developmentsNo 31 - September 2013 > IMPACT OF INVESTMENT IN HUMAN CAPITAL AND RISKS ARISING FROM THESE
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16. YOUTH LABOUR MARKET: CHARACTERISTICS AND SPECIFIC ISSUES — 23 December 2014
Authors: • PhD Associate Prof. Rodica PERCIUN, Afiliation: Institute of Economics, Finance and Statistic, Academy of Sciences of Moldova • PhD Professor Mariana BALAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University of Bucharest
Abstract: Young people play a crucial role in meeting many challenges and socioeconomic,demographic, cultural, environmental and technological opportunities thaNo 30 - June 2013 > YOUTH LABOUR MARKET: CHARACTERISTICS AND SPECIFIC ISSUES
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17. ”THE LOST GENERATION”. AN ANALYSIS ON THE EMPLOYABILITY OF HIGHER EDUCATION GRADUATES IN EUROPE. CASE STUDY: ROMANIA — 15 January 2015
Authors: • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest • Gabriela ILIE, email: gabrielamotoi@yahoo.com, Afiliation: Faculty of Social Sciences, University of Craiova
Abstract: During the last years of the 20th century, the youth’s employment became a central subject for many economic and social studies and reports. TheNo 30 - June 2013 > ”THE LOST GENERATION”. AN ANALYSIS ON THE EMPLOYABILITY OF HIGHER EDUCATION GRADUATES IN EUROPE. CASE STUDY: ROMANIA
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18. 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 orNo 30 - June 2013 > INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS
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19. PARTICULARITIES CONCERNING THE PROFITABILITY AND THE FINANCIAL INSTRUMENTS PORTFOLIO RISK — 15 January 2015
Authors: • Valentina MINEA, Afiliation: Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania • Liliana MANEA (NEAGU), email: vali_minea@yahoo.com, Afiliation: Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania • Maria LUPU (BOTEZATU), Afiliation: Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania
Abstract: Over time, those who manage the portofolios of financial instruments have dealt with changes from a reglementation, market and technology point of vieNo 30 - June 2013 > PARTICULARITIES CONCERNING THE PROFITABILITY AND THE FINANCIAL INSTRUMENTS PORTFOLIO RISK
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20. 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 seNo 30 - June 2013 > ECONOMIC MASS AND WORLD ECONOMIC CRISES AND ITS EFFECT ON NATIONAL ECONOMY IN DEVELOPING COUNTRIES
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21. 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 frameNo 30 - June 2013 > EMERGENCY MANAGEMENT, CURRENT ISSUES AND PERSPECTIVES ON NATIONAL AND INTERNATIONAL LEVEL
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22. OBJECTIVES AND RISKS OF SOP ENVIRONMENT WSS PROJECTS — 15 December 2014
Authors: • Simona Frone, email: frone.simona@gmail.com, Afiliation: Senior researcher, Institute of National Economy, Bucharest, Romania • Dumitru Florin Frone, Afiliation: Senior lecturer, University of Agricultural Sciences and Veterinary Medicine Bucharest, Romania
Abstract: This paper aims to present some important findings of our recent research dedicated to the development of the water sector in Romania, namely of the WNo 35 - September 2014 > OBJECTIVES AND RISKS OF SOP ENVIRONMENT WSS PROJECTS
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23. Full Issue — 29 March 2022
Authors:
Abstract: NTERNAL AUDITING & RISK MANAGEMENT YEAR XVII, No. 1 (65), March 2022 Bi-annual journal published by the „Athenaeum” UniversNo 65 - March 2022 > Full Issue
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24. RISK IN PERFORMANCE AGRICULTURAL PRACTICE — 15 December 2014
Authors: • Mariana BRAN, PhD. Professor, email: mariana.bran13@yahoo.com, Afiliation: The Bucharest Academy of Economic Studies, Romania
Abstract: The environment, with all physical and chemical components, was permanently exploited by the biodiversity. The ecology experts consider that its valueNo 34 - June 2014 > RISK IN PERFORMANCE AGRICULTURAL PRACTICE
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25. THE RISK OF THE EMPLOYER REGARDING THE NARCOTICS TESTS ON THE EMPLOYEE — 15 December 2014
Authors: • Eliodor Tanislav, PhD. Lecturer, email: yo3as@yahoo.es, Afiliation: „Athenaeum” University of Bucharest
Abstract: The employer is under the risk to violate the privacy of the employees when he/she requests narcotics test for them; the employee can legally defend tNo 34 - June 2014 > THE RISK OF THE EMPLOYER REGARDING THE NARCOTICS TESTS ON THE EMPLOYEE
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26. THE STRUCTURE OF THE POPULATION BY AGE GROUPS AND OCCUPATIONS — 15 December 2014
Authors: • PhD. Brînduşa-Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Reschercher, Institutute for Economic Forecasting – Romanian Academy
Abstract: Population age structure-the comparative size of specific age groups relative to the population as a whole-can help illustrate where countries' riNo 34 - June 2014 > THE STRUCTURE OF THE POPULATION BY AGE GROUPS AND OCCUPATIONS
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27. THE POSITIVE COLLISION ABOVE THE LONG TERM PERFORMANCE OFFERED BY RISK MANAGEMENT — 15 December 2014
Authors: • Anda GHEORGHIU, email: anda.gheorghiu@gmail.com, Afiliation: Hyperion University, Bucharest, Romania • Paula – Angela VIDRASCU, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania • Mihaela Daniela NICULESCU, email: dana_vornicescu@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: According to the classical theory of decision, the risks are also defined phenomena of possible occurrences, but still uncertain socio-human processesNo 34 - June 2014 > THE POSITIVE COLLISION ABOVE THE LONG TERM PERFORMANCE OFFERED BY RISK MANAGEMENT
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28. 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 considNo 34 - June 2014 > DEVELOPING THE CONCEPT OF SUSTAINABLE AGRICULTURE IN THE ECONOMY OF ROMANIA
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29. 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 counNo 34 - June 2014 > MODELING CREDIT RISK THROUGH CREDIT SCORING
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30. GREEN ECONOMY – RISKS AND CHALLENGES OF SUSTAINABLE DEVELOPMENT — 23 December 2014
Authors: • Drd. DumitruRaluca-Ana-Maria*PhD, Afiliation: National Institute of Economic Research “Costin C. Kiriţescu”, Romanian Academy
Abstract: The concept of the green economy provides a response to the multiple crises that the world has been facing in recent years – the climate, food aNo 29 - March 2013 > GREEN ECONOMY – RISKS AND CHALLENGES OF SUSTAINABLE DEVELOPMENT
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31. FOOD SAFETY, FOOD SECURITY AND ENVIRONMENTAL RISKS — 23 December 2014
Authors: • John M. POLIMENI, email: john.polimeni@acphs.edu, Afiliation: Albany College of Pharmacy and Health Sciences, USA • Raluca I. IORGULESCU, email: raluca_i@lycos.com, Afiliation: Institute for Economic Forecasting-NIER, Romanian Academy, Athenaeum University, Romania and Resource Dimensions, USA • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting-NIER, Romanian Academy, Athenaeum University, Romania
Abstract: This paper shows how food safety, food security and environmental risks associated with agriculture can be alleviated through sustainable agricultuNo 29 - March 2013 > FOOD SAFETY, FOOD SECURITY AND ENVIRONMENTAL RISKS
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32. A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN — 23 December 2014
Authors: • Mahdi SALEHI, email: mahdi_salehi54@yahoo.com, Afiliation: Assistant Professor of Accounting, Ferdowsi University of Mashhad, Iran • Fatemeh SEPEHRI, email: f_sepehri149@yahoo.com, Afiliation: Department of Accounting, Science and Research Branch, Islamic Azad University, Nyshabour, Iran
Abstract: In recent years, there has been increasingly debate about the impact of quality of accounting information on cost of capital or expected return of stoNo 29 - March 2013 > A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN
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33. OPERATIONAL-RISK MANAGEMENT IN A BANK — 16 January 2015
Authors: • Wincenty KULPA, email: wkulpa@vp.pl, Afiliation: Bank PeKaO, S.A. Rzeszow, Poland • Antoni MAGDOŃ, email: wkulpa@vp.pl, Afiliation: Bank PeKaO, S.A. Rzeszow, Poland
Abstract:No 28 - December 2012 > OPERATIONAL-RISK MANAGEMENT IN A BANK
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34. 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 entityNo 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS
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35. 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
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36. CORRELATION OF DJIA, DAX AND BET INDEXES UNDER NORMAL CIRCUMSTANCES AND DURING A FINANCIAL CRISIS SITUATION — 16 January 2015
Authors: • Dan ARMEANU, Ph.D.Professor, email: darmeanu@yahoo.com, Afiliation: Academy of Economic Studies Bucharest • Andreea NEGRU, Ph.D.Student, email: andreea.negru@money.ro, Afiliation: Academy of Economic Studies Bucharest • Sorin-Iulian CIOACĂ, Ph.D.Student, email: cioaca_sorin@yahoo.co, Afiliation: Academy of Economic Studies Bucharest • Mihai Cristian DINICA, Ph.D.Student, email: mihai.dinica@gmail.com, Afiliation: Academy of Economic Studies Bucharest • Ana-Maria BURCĂ, Ph.D.Student, email: burca.anamaria@yahoo.com, Afiliation: Academy of Economic Studies Bucharest
Abstract: Up until the 80’s, financial crises were considered to be limited to the level of capital markets (therefore individual), without any systemic iNo 27 - September 2012 > CORRELATION OF DJIA, DAX AND BET INDEXES UNDER NORMAL CIRCUMSTANCES AND DURING A FINANCIAL CRISIS SITUATION
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37. CLIMATIC RISK ON ECONOMICAL RESULTS IN A FARMING SOCIETY OF SOUTH MUNTENIA REGION — 16 January 2015
Authors: • Ph.D. Mariana BRAN, Afiliation: Academy of Economical Studies Bucharest
Abstract: The agro-ecosystems present interest by their product useful to society – farming production – agriculture being the branch of economy whiNo 26 - June 2012 > CLIMATIC RISK ON ECONOMICAL RESULTS IN A FARMING SOCIETY OF SOUTH MUNTENIA REGION
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38. RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY — 16 January 2015
Authors: • Ph.D. Emilia VASILE, Afiliation: “Athenaeum” University Bucharest • Ph.D. Student Ion CROITORU, Afiliation: “Athenaeum” University Bucharest • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest
Abstract: The financial and accounting activity represents an important function of the organisation, through which measurement, evaluation, knowledge, managemeNo 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY
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39. 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 maximizNo 25 - March 2012 > STOCHASTIC MODELS FOR CREDIT RISK
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40. FINANCIAL CRISIS IMPACT ON THE DEVELOPMENT OF THE ROMANIAN CAPITAL MARKET — 16 January 2015
Authors: • Professor Dan ARMEANU, PhD, email: armeanu@yahoo.com, Afiliation: Academy de Economics Bucharest • Ana TUDORACHE, Assistant lecturer, email: tudorache_ana@yahoo.com, Afiliation: Academy de Economics Bucharest • Sorin-Iulian CIOACĂ, PhD Student, email: cioaca_sorin@yahoo.com, Afiliation: Academy de Economics Bucharest • Ana-Maria BURCĂ, PhD Student, email: burca.anamaria@yahoo.com, Afiliation: Academy de Economics Bucharest
Abstract: The recent years have been characterized by important challenges in all areas of the society, mainly in the financial one. The financial markets crisiNo 25 - March 2012 > FINANCIAL CRISIS IMPACT ON THE DEVELOPMENT OF THE ROMANIAN CAPITAL MARKET
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41. STRATEGY AND THE RISKS MANAGEMENT FOR INTEGRATION THE POLISH FOOD ECONOMY INTO EU STRUCTURES — 16 January 2015
Authors: • Marek WIGIER, PhD, Afiliation: Scientific Secretary, IAFE-NRI, Warsaw
Abstract: The economic development of the European Union in the last few years was the main subject for debating inside European forum. Different positions andNo 25 - March 2012 > STRATEGY AND THE RISKS MANAGEMENT FOR INTEGRATION THE POLISH FOOD ECONOMY INTO EU STRUCTURES
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42. METHODOLOGIES FOR ANALYSIS AND EVALUATION OF RISK IN AGRICULTURAL EXPLOITATIONS — 16 January 2015
Authors: • PhD, Associate Professor Iuliana DOBRE, email: iulya_dobre@yahoo.com, Afiliation: Academy of Economic Studies Bucharest
Abstract: Risk is a probabilistic phenomena associated with all economic activities. Size and charge decisions to reduce risk is greater in agriculture, given tNo 24 - December 2011 > METHODOLOGIES FOR ANALYSIS AND EVALUATION OF RISK IN AGRICULTURAL EXPLOITATIONS
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43. 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 qualiNo 24 - December 2011 > THE GEORGIAN BANKING SYSTEM’S IN POST-CRISIS PERIOD
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44. 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 concNo 23 - September 2011 > INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY
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45. 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 whateverNo 23 - September 2011 > BASEL III REGULATIONS ON STRENGTHENING THE BANKING SYSTEM CAPITALIZATION
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46. OPTIMIZING THE PORTFOLIO OF ASSETS, ACCORDING TO THE MARKOWITZ MODEL — 16 January 2015
Authors: • Dan ARMEANU, Ph.D.Professor, email: darmeanu@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest • Andreea NEGRU, Ph.D.Student, Afiliation: Academy of Economic Studies, Bucharest
Abstract: One can argue – with a degree of certainty – that finance experts had long realised that the decision to invest needed to take into accounNo 22 - June 2011 > OPTIMIZING THE PORTFOLIO OF ASSETS, ACCORDING TO THE MARKOWITZ MODEL
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47. INTERNAL AUDITING VALUE ADDED CONCEPT — 16 January 2015
Authors: • Ph.D. Marin POPESCU, email: marin.popescu@senat.ro, Afiliation: "Athenaeum” University Bucharest • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University Bucharest
Abstract: The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into coNo 22 - June 2011 > INTERNAL AUDITING VALUE ADDED CONCEPT
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48. 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 entitNo 21 - March 2011 > FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT”
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49. USING THE MARKET MODEL ON ROMANIAN STOCK EXCHANGE — 16 January 2015
Authors: • Ph. D. Professor Daniel ARMEANU, Afiliation: Academy of Economic Studies Bucharest • Master Student Cristina Andreea DOIA, Afiliation: Academy of Economic Studies Bucharest • Ph.D. Student Andreea NEGRU, Afiliation: Academy of Economic Studies Bucharest • Ph.D. Nataliţa HURDUC, Afiliation: „Athenaeum” University Bucharest
Abstract: One of the concerns in portfolio management is to anticipate market evolution, generally given by a stock index. The market value of a stock is connecNo 20 - December 2010 > USING THE MARKET MODEL ON ROMANIAN STOCK EXCHANGE
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50. THE INNOVATIONS ON THE FINANCIAL MARKETS. USEING DERIVATIVES FOR BANKING MARKET RISK COVERAGE — 16 January 2015
Authors: • Mihaela SUDACEVSCHI, Afiliation: Nicolae Titulescu University • Ph.D. Ion NIŢU, Afiliation: „Athenaeum” University Bucharest
Abstract: Derivatives are used for speculative purposes and to reduce the risks manifested on financial markets. Banking market, due to the high volatility of eNo 20 - December 2010 > THE INNOVATIONS ON THE FINANCIAL MARKETS. USEING DERIVATIVES FOR BANKING MARKET RISK COVERAGE
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51. ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE — 16 January 2015
Authors: • Ph.D. Student Adriana CALU, Afiliation: Academy of Economic Studies • Ph.D. Gina Raluca GUŞE, Afiliation: Academy of Economic Studies • Ph.D. Student Adriana CALU, Afiliation: University of Bucharest • Ph.D. Viorel AVRAM, Afiliation: Academy of Economic Studies
Abstract: The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from thNo 20 - December 2010 > ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE
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52. GEOPOLITICAL RISK MANAGEMENT IN THE BALKANS. LEGAL IMPLICATIONS OF KOSOVO\'S INDEPENDENCE Part II — 16 January 2015
Authors: • Ph.D. Eliot Gaviria VALVERDE, Afiliation: Consul of the Embassy of Peru in Romania Doctor of Law – University of San Marco, Peru
Abstract: This paper aims to examine the legal aspects in determining the legal status of Kosovo, the importance of its recognition by many countries in the intNo 20 - December 2010 > GEOPOLITICAL RISK MANAGEMENT IN THE BALKANS. LEGAL IMPLICATIONS OF KOSOVO\'S INDEPENDENCE Part II
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53. ECONOMIC AND FINANCIAL CRISIS IMPACT ON RAIL SECTOR — 17 January 2015
Authors: • Drd.Ing.Gheorghe-Stelian BĂLAN, Afiliation: S.C. ALSTOM Transport S.A. Bucharest • Conf.univ.dr.Mariana BĂLAN, Afiliation: “Atheneum” University Bucharest Institute for Economic Forecasting
Abstract: Among transport modes existing today, rail remains of great interest because of certain benefits arising from that is the least polluting and most envNo 19 - September 2010 > ECONOMIC AND FINANCIAL CRISIS IMPACT ON RAIL SECTOR
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54. PREDISPOSITION TO RISK FARMING — 17 January 2015
Authors: • Ph.D. Mariana BRAN, Afiliation: Academy of Economical Studies Bucharest • Ph.D. Aron Liviu DEAC, Afiliation: “Athenaeum” University Bucharest
Abstract: Perception of risk and its intensity of manifestation require knowledge of "environment" in which agriculture operates. Knowledge is the funNo 19 - September 2010 > PREDISPOSITION TO RISK FARMING
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55. ENVIRONMENTAL RISK IN ROMANIAN VINEYARDS — 21 January 2015
Authors: • Ph.D.Mariana BRAN, Afiliation: Academy of Economic Studies Bucharest • Ph.D.Dan BOBOC, Afiliation: Academy of Economic Studies Bucharest • Lecturer Raluca Andreea ION, Afiliation: Academy of Economic Studies Bucharest • Ph.D.Bebe NEGOESCU, Afiliation: “Athenaeum” University Bucharest
Abstract: Agricultural activity, unlike other economic areas, is accompanied by a high degree of risk and uncertainty, caused mainly by environmental factors. TNo 18 - June 2010 > ENVIRONMENTAL RISK IN ROMANIAN VINEYARDS
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56. MANAGEMENT OF GEOPOLITICAL RISKS IN THE BALKANS. JURIDICAL IMPLICATIONS OF DECLARING THE INDEPENDENCE OF KOSOVO PROVINCE — 21 January 2015
Authors: • Ph.D. Eliot Gaviria VALVERDE, Afiliation: Consul of the Embassy of Peru in Romania Doctor of Law – University of San Marco, Peru
Abstract: The paper is meant to analyse the juridical aspects in determining the juridical status of Kosovo province, the importance of its recognition by numerNo 17 - March 2010 > MANAGEMENT OF GEOPOLITICAL RISKS IN THE BALKANS. JURIDICAL IMPLICATIONS OF DECLARING THE INDEPENDENCE OF KOSOVO PROVINCE
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57. EVALUATION AND RISKS OF DRUGS’ TRAFFICKING — 10 June 2015
Authors: • Silviu Ciprian BUCUR, email: s_bucur_2004@yahoo.com, Afiliation: The Institute of National Economy
Abstract: The phenomenon related to drugs includes firstly the trafficking activity for drugs which comprises activities such cultivating, distributingNo 38 - June 2015 > EVALUATION AND RISKS OF DRUGS’ TRAFFICKING
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58. ENERGY AND INNOVATION SECTOR SEEN AS ESSENTIAL FACTORS OF ECONOMIC SECURITY IN THE THIRD MILLENNIUM — 10 June 2015
Authors: • Florin CORNEANU, email: florin2503@yahoo.com, Afiliation: Postdoctorand National Economy Institute/Romanian Academy, Bucharest,
Abstract: The energy and innovation sector are key components of the economic security of Romania. In order to be able to keep the high standards withNo 38 - June 2015 > ENERGY AND INNOVATION SECTOR SEEN AS ESSENTIAL FACTORS OF ECONOMIC SECURITY IN THE THIRD MILLENNIUM
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59. CONSUMPTION RISKS OF PESTICIDE-CONTAINING PRODUCTS — 10 June 2015
Authors: • Alina DRAGOMIR, email: dag_alina@yahoo.com, Afiliation: Institute of National Economy, Romania
Abstract: The paper aimed to present consumption risks of pesticidecontaining products. It is based on the statistical data provided by Ministry of AgricultuNo 38 - June 2015 > CONSUMPTION RISKS OF PESTICIDE-CONTAINING PRODUCTS
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60. 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 planningNo 38 - June 2015 > PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES
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61. AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION — 05 October 2015
Authors: • Iuliana DOBRE, email: iulya_dobre@yahoo.com, Afiliation: Bucharest Academy of Economic Studies, Faculty of Agro-Food and Environmental Economics, Bucharest, Romania • Stefania Daniela BRAN, email: brands_13@yahoo.com, Afiliation: POLYTECHNICS University, The Faculty of Applied Chemistry and Materials Science, Bucharest, Romania
Abstract: The vegetal wastes are secondary products from agricultural activities which mostly remain chaotically into the soil. As result vegetal waste disruNo 39 - September 2015 > AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION
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62. SKEWNESS AND COSKEWNESS DYNAMICS FOR THE ROMANIAN STOCK MARKET — 05 January 2016
Authors: • Senior Researcher, PhD. Radu LUPU, email: radulupu.ase@gmail.com, Afiliation: Institute for Economic Forecasting • Senior Researcher, PhD. Adrian Cantemir CĂLIN, email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting
Abstract: We are using a conditional skewness and coskewness model for the log-returns on the most liquid Romanian stocks in order to identify the indiNo 40 - December 2015 > SKEWNESS AND COSKEWNESS DYNAMICS FOR THE ROMANIAN STOCK MARKET
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63. INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES — 05 January 2016
Authors: • PhD. Emilia VASILE, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest • PhD. Ion CROITORU, email: ion_croitoru_4u@yahoo.com, Afiliation: “Athenaeum” University of Bucharest
Abstract: Internal Control Management is a management function that allows management to exercise based on standardized internal control responsibilities and whNo 40 - December 2015 > INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES
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64. INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM — 07 April 2016
Authors: • Emilia VASILE, PhD Professsor, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
Abstract: Financial accounting system is characterized by a set of processes, procedures, resources (financial, material, human and informational) and means ofNo 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM
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65. THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING — 07 June 2016
Authors: • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: Athenaeum University of Bucharest • Nelu BURCEA, PhD Lecturer, email: neluburcea@yahoo.com, Afiliation: Athenaeum University of Bucharest
Abstract: The role of the financial audit in preventing and combating money laundering is to enhance the information credibility from the financial statement. ANo 42 - June 2016 > THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING
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66. 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 opportunitNo 42 - June 2016 > ORGANIZAłIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS
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67. THE DIGITAL REVOLUTION AND JOB POLARISATION: AN INSTITUTIONAL, ECONOMIC, AND SOCIAL ISSUE — 07 June 2016
Authors: • Cornelia DUMITRU, Scientific Researcher, email: cornelia.dumitru@gmail.com, Afiliation: Institute of National Economy, Romanian Academy
Abstract: The last decades were marked by processes of in-depth changes: globalisation, the collapse of the communist systems in Central and Eastern Europe, a nNo 42 - June 2016 > THE DIGITAL REVOLUTION AND JOB POLARISATION: AN INSTITUTIONAL, ECONOMIC, AND SOCIAL ISSUE
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68. ENVIRONMENTAL POLICY – COMPONENT OF EUROPEAN SECURITY — 05 September 2016
Authors: • Oana CHINDRIȘ-VĂSIOIU, email: oana.vasioiu@gmail.com, Afiliation: Associate Professor, Ecological University of Bucharest
Abstract: The current security environment, the direct consequence of the profound transformations that have occurred in Europe's configuration of the worldNo 43 - September 2016 > ENVIRONMENTAL POLICY – COMPONENT OF EUROPEAN SECURITY
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69. ECONOMIC GROWTH AND JOBLESS RECOVERY AS INSTITUTIONAL ISSUE — 22 December 2016
Authors: • PhD. Student Cornelia DUMITRU, Scientific Researcher , email: cornelia.dumitru@gmail.com, Afiliation: Institute of National Economy-NIER, Romanian Academy
Abstract: The multiple crises of the period 2008-2012 increased the uncertainties and asymmetries on the labour market which were generated by the technologicalNo 44 - December 2016 > ECONOMIC GROWTH AND JOBLESS RECOVERY AS INSTITUTIONAL ISSUE
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70. ROMANIA\'S CURRENT ACCOUNT DEFICIT IN 2016 ELECTIONYEAR — 22 December 2016
Authors: • PhD. Mariana PAJA, Lecturer, email: mariana.paja@yahoo.com, Afiliation: Faculty of Economics, Ecological University of Bucharest, Romania
Abstract: To correct the serious imbalances accumulated before the crisis from 2010 to 2014there were a number of tough but necessary reforms that have resultedNo 44 - December 2016 > ROMANIA\'S CURRENT ACCOUNT DEFICIT IN 2016 ELECTIONYEAR
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71. 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 dNo 44 - December 2016 > MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS
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72. IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY — 31 March 2017
Authors: • Univ.Prof. Ph.D, Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroșani • Lecturer Ph.D., Bogdan RĂVAȘ, email: ravas.bogdan@yahoo.com, Afiliation: University of Petroșani
Abstract: The current legislative framework and the tools the Romanian Television Company (SRTv.) has at its disposal, outdated by the realities of the competitNo 45 - March 2017 > IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY
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73. DEVELOPMENTS’ OF YOUTHS LABOUR MARKET IN ROMANIA AND EGYPT DURING THE POST-CRISIS PERIOD — 10 July 2017
Authors: • Univ.Prof.PhD. Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: “Athenaeum” University – Bucharest, Romania
Abstract: In the current conjecture, youths are faced with the emergence of a feeling of uncertainty regarding their own chances of entering ‘well&rsquNo 46 - June 2017 > DEVELOPMENTS’ OF YOUTHS LABOUR MARKET IN ROMANIA AND EGYPT DURING THE POST-CRISIS PERIOD
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74. 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 foNo 46 - June 2017 > CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH
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75. THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD — 27 December 2017
Authors: • Alexandru BULEARCĂ, email: alexandru.bulearca@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: It is well-known that the commercial operations are characterized by expediency. Still, the expediency principle can only be respected if the debtor oNo 48 - December 2017 > THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD
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76. FINANCIAL NETWORKS AND GLOBAL FINANCIAL RISK — 22 March 2018
Authors: • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Network risk (RRT) takes concrete forms of action, manifestation, forms typically determined by network characteristics that are affected by decoupNo 49 - March 2018 > FINANCIAL NETWORKS AND GLOBAL FINANCIAL RISK
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77. About public acquisition monitoring role and necessity during framework agreement post-implementation — 15 June 2018
Authors: • Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: This article aims to highlight the importance of a good contract administration to the success of the public contracting process. The necessity for moNo 50 - June 2018 > About public acquisition monitoring role and necessity during framework agreement post-implementation
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78. 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 allowiNo 51 - September 2018 > THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS
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79. 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 allowiNo 50 - Supplement June 2018 > PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS
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80. 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 – theNo 52 - December 2018 > AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS
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81. 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 beenNo 52 - December 2018 > ROMANIA - BETWEEN THE RECOVERY OF GAPS AND THE AMPLIFICATION OF SOCIAL INEQUALITIES AND POVERTY
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82. 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
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83. Full Issue — 01 April 2019
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 1 (53), March 2019 Quarterly journal published by the „Athenaeum” University &No 53 - March 2019 > Full Issue
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84. A CASE STUDY ABOUT THE PERFORMANCE INDICATORS OF THE ROMANIAN CONSOLIDATED GENERAL BUDGET — 31 March 2019
Authors: • Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Ciprian GIJU, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The objective of this article is to develop an economic model quantifying for one of the main Romanian Consolidated General Budget performance indiNo 53 - March 2019 > A CASE STUDY ABOUT THE PERFORMANCE INDICATORS OF THE ROMANIAN CONSOLIDATED GENERAL BUDGET
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85. Full Issue — 28 June 2019
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 2 (54), June 2019 Quarterly journal published by the „Athenaeum” University&nbNo 54 - June 2019 > Full Issue
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86. Full Issue — 30 September 2019
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 3 (55), September 2019 Quarterly journal published by the „No 55 - September 2019 > Full Issue
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87. Full Issue — 23 December 2019
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 4 (56), December 2019 Quarterly journal published by the &bdquoNo 56 - December 2019 > Full Issue
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88. INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES — 25 September 2017
Authors: • Silvia Mihaela POPESCU , email: mihaela.popescu@gov.ro , Afiliation: Valahia University from Târgovişte • Dănuț Petrișor GRUIA, email: gruia.petrisor@yahoo.it , Afiliation: Valahia University from Târgovişte
Abstract: The phrase "internal control" highlights the responsibility of all hierarchical levels for the management of all internal processes carriedNo 47 - September 2017 > INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES
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89. 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
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90. FINANCIAL STABILITY OF ECONOMIC AGENCIES IN CONDITIONS OF ECONOMIC CRISIS — 25 March 2020
Authors: • Cătălin DUMITRESCU, email: catalindumi@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The purpose and objectives of the research reside in the theoretical-practical and methodological analysis of financial stability at micro and macroecNo 57 - March 2020 > FINANCIAL STABILITY OF ECONOMIC AGENCIES IN CONDITIONS OF ECONOMIC CRISIS
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91. Full Issue — 25 March 2020
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 1 (57), March 2020 Quarterly journal published by the „Athenaeum” UniversNo 57 - March 2020 > Full Issue
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92. Full Issue — 30 June 2020
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 2 (58), June 2020 Quarterly journal published by the „Athenaeum&rNo 58 - June 2020 > Full Issue
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93. 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 longerNo 58 - June 2020 > FRAGMENTATION OF TRUST. ECONOMIC GROWTH, SOCIAL INEQUALITY AND THE NEW INTERFACE OF THE INDIVIDUAL FEARS
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94. Full Issue — 29 September 2020
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 3 (59), September 2020 Quarterly journal published by the „Athenaeum&rdquoNo 59 - September 2020 > Full Issue
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95. 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 financialNo 59 - September 2020 > RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS
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96. Full Issue — 21 December 2020
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 4 (60), DECEMBER 2020 Quarterly journal published by the „AthenNo 60 - December 2020 > Full Issue
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97. 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.), whNo 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT
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98. RISKS AND BENEFITS OF ADOPTING CLOUD ACCOUNTING — 21 December 2020
Authors: • Daniela MITRAN, email: danielamitran@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The current business environment is extremely dynamic and competitive. Elements such as access to information, its transmission speed, quick decisionNo 60 - December 2020 > RISKS AND BENEFITS OF ADOPTING CLOUD ACCOUNTING
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99. Full Issue — 01 April 2021
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 1 (61), March 2021 Quarterly journal published by the „AthenaeNo 61 - March 2021 > Full Issue
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100. ACCOUNTING DIFFICULTIES REGARDING FICTITIOUS OPERATIONS — 31 March 2021
Authors: • Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: University Athenaeum Bucharest, Romania • Larisa Roxana MANEA, email: larisamanea@yahoo.com, Afiliation: University Athenaeum Bucharest, Romania
Abstract: Fighting against tax evasion is well known at European and national authorities. This article draws attention to the limitations of the professional aNo 61 - March 2021 > ACCOUNTING DIFFICULTIES REGARDING FICTITIOUS OPERATIONS
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101. Full Issue — 29 June 2021
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 2 (62), June 2021 Quarterly journal published by the „Athenaeum” UniverNo 62 - June 2021 > Full Issue
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102. Full Issue — 29 September 2021
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 3 (63), September 2021 Quarterly journal published by the „AthenaeuNo 63 - September 2021 > Full Issue
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103. 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 businessNo 63 - September 2021 > METHODS FOR STORING AND FINDING DATA IN THE BUSINESS LOGIC FOR ECONOMIC APPLICATIONS