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 102 results!

  1. 1. 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 t

    No 67 - Supplement May 2023 > CYBERSECURITY AND MACROECONOMIC VULNERABILITIES

  2. 2. Full Issue — 30 September 2023

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVIII, No. 2 (68), September 2023   Bi-annual journal published by the „Athenaeum&rdqu

    No 68 - September 2023 > Full Issue

  3. 3. 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

  4. 4. 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” University

    No 67 - March 2023 > Full Issue

  5. 5. 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” University

    No 66 - September 2022 > Full Issue

  6. 6. 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 c

    No 62 - Supplement June 2021 > COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT

  7. 7. Full Issue — 22 December 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 4 (64), September 2021 Quarterly journal published by the „Athenaeum” University

    No 64 - December 2021 > Full Issue

  8. 8. 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

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

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

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

  10. 10. 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 a

    No 33 - March 2014 > CHOICES OF A SUSTAINABLE GROWTH

  11. 11. 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 been

    No 33 - March 2014 > MODELLING THE RISK OF MORTALITY IN ROMANIA

  12. 12. 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

  13. 13. 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 Roma

    No 31 - September 2013 > TOOLS AND METHODS TO PREVENT THE RISK OF BANKRUPTCY OF THE INSURANCE COMPANIES

  14. 14. 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 developments

    No 31 - September 2013 > IMPACT OF INVESTMENT IN HUMAN CAPITAL AND RISKS ARISING FROM THESE

  15. 15. 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 tha

    No 30 - June 2013 > YOUTH LABOUR MARKET: CHARACTERISTICS AND SPECIFIC ISSUES

  16. 16. ”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. The

    No 30 - June 2013 > ”THE LOST GENERATION”. AN ANALYSIS ON THE EMPLOYABILITY OF HIGHER EDUCATION GRADUATES IN EUROPE. CASE STUDY: ROMANIA

  17. 17. INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS — 15 January 2015

    Authors:   • Maria LUPU (BOTEZATU), email: mariabotezatu2002@yahoo.com., Afiliation: Doctoral School   • Liliana NEAGU (MANEA), email: lilyanamanea@yahoo.com, Afiliation: Doctoral School   • Valentina MINEA, email: vali_minea@yahoo.com, Afiliation: Doctoral School
    Abstract: The current economic and financial crisis appeared without the anticipation of audit and control organizations, without objecting its manifestation or

    No 30 - June 2013 > INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS

  18. 18. 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 vie

    No 30 - June 2013 > PARTICULARITIES CONCERNING THE PROFITABILITY AND THE FINANCIAL INSTRUMENTS PORTFOLIO RISK

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

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

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

  20. 20. EMERGENCY MANAGEMENT, CURRENT ISSUES AND PERSPECTIVES ON NATIONAL AND INTERNATIONAL LEVEL — 15 January 2015

    Authors:   • PhD Univ. Assistant Luciana BEZERIŢĂ (TOMESCU), email: luciana.tomescu@gmail.com, Afiliation: „Athenaeum” University of Bucharest
    Abstract: In the geostrategic context of multiplication and growth of the non-military risks upon the national security, at national level, a modern legal frame

    No 30 - June 2013 > EMERGENCY MANAGEMENT, CURRENT ISSUES AND PERSPECTIVES ON NATIONAL AND INTERNATIONAL LEVEL

  21. 21. 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 W

    No 35 - September 2014 > OBJECTIVES AND RISKS OF SOP ENVIRONMENT WSS PROJECTS

  22. 22. 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” Univers

    No 65 - March 2022 > Full Issue

  23. 23. 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 value

    No 34 - June 2014 > RISK IN PERFORMANCE AGRICULTURAL PRACTICE

  24. 24. 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 t

    No 34 - June 2014 > THE RISK OF THE EMPLOYER REGARDING THE NARCOTICS TESTS ON THE EMPLOYEE

  25. 25. 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' ri

    No 34 - June 2014 > THE STRUCTURE OF THE POPULATION BY AGE GROUPS AND OCCUPATIONS

  26. 26. 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 processes

    No 34 - June 2014 > THE POSITIVE COLLISION ABOVE THE LONG TERM PERFORMANCE OFFERED BY RISK MANAGEMENT

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

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

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

  28. 28. 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

  29. 29. 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 a

    No 29 - March 2013 > GREEN ECONOMY – RISKS AND CHALLENGES OF SUSTAINABLE DEVELOPMENT

  30. 30. 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 agricultu

    No 29 - March 2013 > FOOD SAFETY, FOOD SECURITY AND ENVIRONMENTAL RISKS

  31. 31. 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

  32. 32. 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

  33. 33. THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest  • Ph.D. Student Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest
    Abstract: Internal audit regardless of the sector carried out examinations and evaluations on all components and activities of an organization or public entity

    No 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS

  34. 34. 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

  35. 35. 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 i

    No 27 - September 2012 > CORRELATION OF DJIA, DAX AND BET INDEXES UNDER NORMAL CIRCUMSTANCES AND DURING A FINANCIAL CRISIS SITUATION

  36. 36. 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 whi

    No 26 - June 2012 > CLIMATIC RISK ON ECONOMICAL RESULTS IN A FARMING SOCIETY OF SOUTH MUNTENIA REGION

  37. 37. 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, manageme

    No 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY

  38. 38. STOCHASTIC MODELS FOR CREDIT RISK — 16 January 2015

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

    No 25 - March 2012 > STOCHASTIC MODELS FOR CREDIT RISK

  39. 39. 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 crisi

    No 25 - March 2012 > FINANCIAL CRISIS IMPACT ON THE DEVELOPMENT OF THE ROMANIAN CAPITAL MARKET

  40. 40. 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 and

    No 25 - March 2012 > STRATEGY AND THE RISKS MANAGEMENT FOR INTEGRATION THE POLISH FOOD ECONOMY INTO EU STRUCTURES

  41. 41. 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 t

    No 24 - December 2011 > METHODOLOGIES FOR ANALYSIS AND EVALUATION OF RISK IN AGRICULTURAL EXPLOITATIONS

  42. 42. 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

  43. 43. 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

  44. 44. 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

  45. 45. 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 accoun

    No 22 - June 2011 > OPTIMIZING THE PORTFOLIO OF ASSETS, ACCORDING TO THE MARKOWITZ MODEL

  46. 46. 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 co

    No 22 - June 2011 > INTERNAL AUDITING VALUE ADDED CONCEPT

  47. 47. 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”

  48. 48. 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 connec

    No 20 - December 2010 > USING THE MARKET MODEL ON ROMANIAN STOCK EXCHANGE

  49. 49. 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 e

    No 20 - December 2010 > THE INNOVATIONS ON THE FINANCIAL MARKETS. USEING DERIVATIVES FOR BANKING MARKET RISK COVERAGE

  50. 50. 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 th

    No 20 - December 2010 > ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE

  51. 51. 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 int

    No 20 - December 2010 > GEOPOLITICAL RISK MANAGEMENT IN THE BALKANS. LEGAL IMPLICATIONS OF KOSOVO\'S INDEPENDENCE Part II

  52. 52. 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 env

    No 19 - September 2010 > ECONOMIC AND FINANCIAL CRISIS IMPACT ON RAIL SECTOR

  53. 53. 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 fun

    No 19 - September 2010 > PREDISPOSITION TO RISK FARMING

  54. 54. 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. T

    No 18 - June 2010 > ENVIRONMENTAL RISK IN ROMANIAN VINEYARDS

  55. 55. 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 numer

    No 17 - March 2010 > MANAGEMENT OF GEOPOLITICAL RISKS IN THE BALKANS. JURIDICAL IMPLICATIONS OF DECLARING THE INDEPENDENCE OF KOSOVO PROVINCE

  56. 56. 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, distributing

    No 38 - June 2015 > EVALUATION AND RISKS OF DRUGS’ TRAFFICKING

  57. 57. 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 with

    No 38 - June 2015 > ENERGY AND INNOVATION SECTOR SEEN AS ESSENTIAL FACTORS OF ECONOMIC SECURITY IN THE THIRD MILLENNIUM

  58. 58. 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 Agricultu

    No 38 - June 2015 > CONSUMPTION RISKS OF PESTICIDE-CONTAINING PRODUCTS

  59. 59. 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

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

    Authors:   • Iuliana DOBRE, email: iulya_dobre@yahoo.com, Afiliation: Bucharest Academy of Economic Studies, Faculty of Agro-Food and Environmental Economics, Bucharest, Romania  • Stefania Daniela BRAN, email: brands_13@yahoo.com, Afiliation: POLYTECHNICS University, The Faculty of Applied Chemistry and Materials Science, Bucharest, Romania
    Abstract: The vegetal wastes are secondary products from agricultural activities which mostly remain chaotically into the soil. As result vegetal waste disru

    No 39 - September 2015 > AGRICULTURAL VEGETAL WASTE – RESOURCE FOR RISK MITIGATION IN GLOBAL WARMING CONDITION

  61. 61. 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 indi

    No 40 - December 2015 > SKEWNESS AND COSKEWNESS DYNAMICS FOR THE ROMANIAN STOCK MARKET

  62. 62. 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

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

    Authors:   • Emilia VASILE, PhD Professsor, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
    Abstract: Financial accounting system is characterized by a set of processes, procedures, resources (financial, material, human and informational) and means of

    No 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM

  64. 64. 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. A

    No 42 - June 2016 > THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING

  65. 65. ORGANIZAłIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS — 07 June 2016

    Authors:   • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
    Abstract: Risk management is a structured and continuous process in an entity that aims to identify and assess risks and deciding on responses to the opportunit

    No 42 - June 2016 > ORGANIZAłIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS

  66. 66. 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 n

    No 42 - June 2016 > THE DIGITAL REVOLUTION AND JOB POLARISATION: AN INSTITUTIONAL, ECONOMIC, AND SOCIAL ISSUE

  67. 67. 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 world

    No 43 - September 2016 > ENVIRONMENTAL POLICY – COMPONENT OF EUROPEAN SECURITY

  68. 68. 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 technological

    No 44 - December 2016 > ECONOMIC GROWTH AND JOBLESS RECOVERY AS INSTITUTIONAL ISSUE

  69. 69. 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 resulted

    No 44 - December 2016 > ROMANIA\'S CURRENT ACCOUNT DEFICIT IN 2016 ELECTIONYEAR

  70. 70. MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS — 22 December 2016

    Authors:   • Prof.univ.dr.Marin POPESCU, email: marin.popescu@gov.ro, Afiliation: University „Athenaeum” of Bucharest   • Drd. Silvia-Mihaela POPESCU, email: mihaela.popescu@gov.ro, Afiliation: Universitatea Valahia Târgoviște  • Drd. Gabriela MANGU, email: gabriela.mangu@gov.ro, Afiliation: Universitatea Valahia Târgoviște
    Abstract: Secretary General of the Government Order No. 400/2015 of 16 standards cover all internal control management. Managerial internal control standards d

    No 44 - December 2016 > MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS

  71. 71. 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 competit

    No 45 - March 2017 > IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY

  72. 72. 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&rsqu

    No 46 - June 2017 > DEVELOPMENTS’ OF YOUTHS LABOUR MARKET IN ROMANIA AND EGYPT DURING THE POST-CRISIS PERIOD

  73. 73. CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH — 10 July 2017

    Authors:   • Hezi Aviram SHAYB, email: shaybhezi@gmail.com, Afiliation: PhD Program on “Restructuring companies under crisis” in UTM University, Chişinău
    Abstract: When it occurs, a crisis can have a devastating effect on a company, can even put to risk its own existence. Without proper preparation and precise fo

    No 46 - June 2017 > CRISIS MANAGEMENT VERSUS RISK MANAGEMENT - A PRACTICAL APPROACH

  74. 74. 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 o

    No 48 - December 2017 > THE DEBT ASSIGNMENT. MANNER OF EXTINGUISHING THE OBLIGATIONAL LEGAL RELATION IN THE CURRENT PERIOD

  75. 75. 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 decoup

    No 49 - March 2018 > FINANCIAL NETWORKS AND GLOBAL FINANCIAL RISK

  76. 76. 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 mo

    No 50 - June 2018 > About public acquisition monitoring role and necessity during framework agreement post-implementation

  77. 77. 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

  78. 78. 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

  79. 79. 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

  80. 80. 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

  81. 81. 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

  82. 82. 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

  83. 83. 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 indi

    No 53 - March 2019 > A CASE STUDY ABOUT THE PERFORMANCE INDICATORS OF THE ROMANIAN CONSOLIDATED GENERAL BUDGET

  84. 84. 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&nb

    No 54 - June 2019 > Full Issue

  85. 85. 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

  86. 86. Full Issue — 23 December 2019

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT   YEAR XIV, No. 4 (56), December 2019   Quarterly journal published by the &bdquo

    No 56 - December 2019 > Full Issue

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

    Authors:   • Silvia Mihaela POPESCU , email: mihaela.popescu@gov.ro , Afiliation: Valahia University from Târgovişte   • Dănuț Petrișor GRUIA, email: gruia.petrisor@yahoo.it , Afiliation: Valahia University from Târgovişte
    Abstract: The phrase "internal control" highlights the responsibility of all hierarchical levels for the management of all internal processes carried

    No 47 - September 2017 > INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES

  88. 88. 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

  89. 89. 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 macroec

    No 57 - March 2020 > FINANCIAL STABILITY OF ECONOMIC AGENCIES IN CONDITIONS OF ECONOMIC CRISIS

  90. 90. Full Issue — 25 March 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 1 (57), March 2020 Quarterly journal published by the „Athenaeum” Univers

    No 57 - March 2020 > Full Issue

  91. 91. Full Issue — 30 June 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 2 (58), June 2020   Quarterly journal published by the „Athenaeum&r

    No 58 - June 2020 > Full Issue

  92. 92. 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

  93. 93. Full Issue — 29 September 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 3 (59), September 2020 Quarterly journal published by the „Athenaeum&rdquo

    No 59 - September 2020 > Full Issue

  94. 94. RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS — 29 September 2020

    Authors:   • Viorel BULMEZ, email: Athenaeum University, Bucharest, Romania, Afiliation: bulmez_v@yahoo.com
    Abstract: In its historical dimension, risk is a young concept while being one of the few business terms with direct origins within the commercial and financial

    No 59 - September 2020 > RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS

  95. 95. Full Issue — 21 December 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 4 (60), DECEMBER 2020 Quarterly journal published by the „Athen

    No 60 - December 2020 > Full Issue

  96. 96. FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT — 21 December 2020

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Atheneaum” University of Bucharest, Romania
    Abstract: Financial information is useful both inside the organization (management) and outside it (customers, suppliers, creditors, banks, investors, etc.), wh

    No 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT

  97. 97. 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 decision

    No 60 - December 2020 > RISKS AND BENEFITS OF ADOPTING CLOUD ACCOUNTING

  98. 98. Full Issue — 01 April 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 1 (61), March 2021 Quarterly journal published by the „Athenae

    No 61 - March 2021 > Full Issue

  99. 99. 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 a

    No 61 - March 2021 > ACCOUNTING DIFFICULTIES REGARDING FICTITIOUS OPERATIONS

  100. 100. Full Issue — 29 June 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 2 (62), June 2021 Quarterly journal published by the „Athenaeum” Univer

    No 62 - June 2021 > Full Issue

  101. 101. Full Issue — 29 September 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 3 (63), September 2021   Quarterly journal published by the „Athenaeu

    No 63 - September 2021 > Full Issue

  102. 102. METHODS FOR STORING AND FINDING DATA IN THE BUSINESS LOGIC FOR ECONOMIC APPLICATIONS — 29 September 2021

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the methods for storing and finding data in the business logic for economic applications. Along with the definition of the business

    No 63 - September 2021 > METHODS FOR STORING AND FINDING DATA IN THE BUSINESS LOGIC FOR ECONOMIC APPLICATIONS