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

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

No 69 - March 2024 > ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION
2. THE SUPPORT GIVEN BY DATA ANALYSIS IN THE DECISION-MAKING PROCESS IN INTERDEPENDENT ECONOMIC SYSTEMS — 30 September 2023

Authors: • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the support given by data analysis in the decision-making process in interdependent economic systems. There are situations when sol

No 68 - September 2023 > THE SUPPORT GIVEN BY DATA ANALYSIS IN THE DECISION-MAKING PROCESS IN INTERDEPENDENT ECONOMIC SYSTEMS
3. ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS — 30 March 2023

Authors: • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the advanced methods of including classes and objects in application modules specific to business economic systems. Current systems

No 67 - March 2023 > ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS
4. OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS — 03 October 2022

Authors: • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the solutions for Optimizing economic applications by optimizing data flows present in different modules integrated in informatics

No 66 - September 2022 > OPTIMIZING ECONOMIC APPLICATIONS BY OPTIMIZING DATA FLOWS PRESENT IN DIFFERENT MODULES INTEGRATED IN INFORMATICS TECHNOLOGY SYSTEMS
5. SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS — 21 December 2014

Authors: • Alina Beattrice VLADU, PhD., email: beattrice.vladu@econ.ubbcluj.ro, Afiliation: Babes-Bolyai University, Cluj – Napoca Faculty of Economics and Business AdministrationAccounting and Audit Department • Elena PELINESCU, PhD, email: elena_pelinescu@yahoo.com, Afiliation: Senior Researcher, Institute for Economic Forecasting, Romanian Academy
Abstract: Our paper provides a critical assemblage of the errors comprised in earnings management detection area of research. In this respect, the aim of this s

No 36 - December 2014 > SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS
6. THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES — 21 December 2014

Authors: • Adelina DUMITRESCU – PECULEA, email: dumitrescu.peculea@snspa.ro, Afiliation: Lecturer, Ph.D. National University of Political Studies and Public Administration • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: Lecturer, Ph.D. “Athenaeum” University of Bucharest
Abstract: Future development directions are a continuation of that which already exists, are driven by the wish of continuous improvement and are influenced by

No 36 - December 2014 > THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES
7. ROMANIA ACHIEVING THE EUROPE 2020 STRATEGIES — 23 December 2014

Authors: • Cristina BURGHELEA, email: crystachy@yahoo.com, Afiliation: Hyperion University Bucharest, Romania • Miron DUMITRESCU, email: miron.dumitrescu@hyperion.ro, Afiliation: Hyperion University, Bucharest, Romania • Constantin Octavian BURGHELEA, email: octavian.burghelea@printec.ro, Afiliation: Printec Group România
Abstract: The shift from physical capital growth based on endogenous growth (based on human capital, knowledge and innovation, R&D) is one of the solutions

No 32 - December 2013 > ROMANIA ACHIEVING THE EUROPE 2020 STRATEGIES
8. 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
9. ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS — 29 March 2022

Authors: • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the solutions for establishing and achieving the objectives of economic information systems through algorithms specific to business

No 65 - March 2022 > ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS
10. ANALYSIS THE POTENTIAL OF THE RURAL ENVIRONMENT IN ROMANIA — 29 March 2022

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

No 65 - March 2022 > ANALYSIS THE POTENTIAL OF THE RURAL ENVIRONMENT IN ROMANIA
11. SOCIO-ECONOMIC EFFECTS OF SOME ITSOLUTIONS FOR THE ROMANIAN RAILWAYS — 15 December 2014

Authors: • PhD. Student, Dipl.Eng. Stelian-Gheorghe BALAN, email: s_balan.ro@yahoo.com, Afiliation: S.C. ALSTOM Transport S.A- Bucharest
Abstract: Transportations are one of the success-keys for achieving the Single European Market because they contribute to rendering concrete two of the fundamen

No 34 - June 2014 > SOCIO-ECONOMIC EFFECTS OF SOME ITSOLUTIONS FOR THE ROMANIAN RAILWAYS
12. BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT — 16 January 2015

Authors: • Ph.D. Emilia VASILE • Ph.D. Student Ion CROITORU
Abstract: Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibil

No 19 - September 2010 > BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT
13. THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS — 10 March 2015

Authors: • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: “Athenaeum” University, Romania • Bogdan PIRVULESCU, Ph.D Student, email: bogdan_pirvulescu@yahoo.ro, Afiliation: University of Craiova • Ion CRIOTORU, email: ion_croitoru_4u@yahoo.com, Afiliation: “Athenaeum” University, Romania
Abstract: In a society where we talk increasingly more and we understand each other even less it is obvious that all activities organized by people hav

No 37 - March 2015 > THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS
14. THE RELEVANCE OF THE ”EXPENDITURE BUDGET – COSTS BUDGET” BINOMIAL FOR THE MANAGEMENT OF NATIONAL COMPANIES. CASE STUDY – THE ROMANIAN TELEVISION SOCIETY — 10 June 2015

Authors: • Veronica CATARGIU, email: veronicacatargiu@yahoo.com, Afiliation: Ph.D. Candidate, ASE Bucharest
Abstract: The short-term forecasting form is usually called budget. Budget represents the typical accounting tool used by companies to plan and control

No 38 - June 2015 > THE RELEVANCE OF THE ”EXPENDITURE BUDGET – COSTS BUDGET” BINOMIAL FOR THE MANAGEMENT OF NATIONAL COMPANIES. CASE STUDY – THE ROMANIAN TELEVISION SOCIETY
15. ECONOMETRIC STUDY OF NET PROFIT GROWTH BY EXPENDITURE DYNAMICS WITH STAFF AND DYNAMICS OF VALUE ADJUSTMENTS OF TANGIBLE AND INTANGIBLE ASSETS — 05 October 2015

Authors: • Cristina BURGHELEA, email: crystachy@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania • Anca GHEORGHIU, email: ancagheorghiu@gmail.com, Afiliation: Hyperion University of Bucharest, Romania • Nicolae MIHAILESCU, email: n.mihailescu@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania • Anda GHEORGHIU, email: andagheorghiu@yahoo.com, Afiliation: Hyperion University of Bucharest, Romania
Abstract: Increasing economic and financial performance, as the primary goal of all economic studies, require rigorous decision making, both current on

No 39 - September 2015 > ECONOMETRIC STUDY OF NET PROFIT GROWTH BY EXPENDITURE DYNAMICS WITH STAFF AND DYNAMICS OF VALUE ADJUSTMENTS OF TANGIBLE AND INTANGIBLE ASSETS
16. ENVIRONMENTAL MANAGEMENT AND COMPANIES\' SUSTAINABLE DEVELOPMENT — 07 June 2016

Authors: • Madalina TOCAN, Ph.D. Associate Professor, email: madalina.tocan@gmail.com, Afiliation: Ecological University of Bucharest
Abstract: Since the beginning of 2008 the world faced multiple crises (fuel, food and financial). As a reaction to the negative effects of economic development

No 42 - June 2016 > ENVIRONMENTAL MANAGEMENT AND COMPANIES\' SUSTAINABLE DEVELOPMENT
17. THE REMUNERATION OF THE PUBLIC SECTOR PERSONNEL THESES AND ANALYSIS POSSIBLE SOLUTIONS — 07 June 2016

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

No 42 - June 2016 > THE REMUNERATION OF THE PUBLIC SECTOR PERSONNEL THESES AND ANALYSIS POSSIBLE SOLUTIONS
18. HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS — 07 June 2016

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

No 42 - June 2016 > HIGHLIGHTING THE ECONOMIC AND FINANCIAL LOSSES IN ECOSYSTEMS, WITH SPECIAL REFERENCE TO THE FOREST ECOSYSTEMS OF THE BARGAU MOUNTAINS
19. ANALYSIS OF THE ISO 14001 ENVIRONMENTAL MANAGEMENT SYSTEM DIFFUSION — 05 September 2016

Authors: • Mădălina TOCAN, email: madalina.tocan@gmail.com, Afiliation: Ecological University of Bucharest
Abstract: As a reaction to the negative effects of economic development on the environment, the international community began to seek solutions to support a sus

No 43 - September 2016 > ANALYSIS OF THE ISO 14001 ENVIRONMENTAL MANAGEMENT SYSTEM DIFFUSION
20. 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
21. NEW DEVELOPMENTS ON NATIONAL AND EUROPEAN LABOUR MARKETS – THE SOCIAL DIMENSION — 14 September 2017

Authors: • PhD. Student Cornelia DUMITRU, email: cornelia.dumitru@gmail.com, Afiliation: Institute of National Economy, Romanian Academy
Abstract: The economic and financial crisis is long past, but it still throws a concerning shadow over the European Union and the world. At EU level, it is unde

No 46 - Supplement June 2017 > NEW DEVELOPMENTS ON NATIONAL AND EUROPEAN LABOUR MARKETS – THE SOCIAL DIMENSION
22. REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS — 27 December 2017

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 representation of knowledge and algorithms for economic systems that ensure the right way to solve various problems. An economi

No 48 - December 2017 > REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS
23. Disciplinary liability of civil servants. Aspects of the administrative and judicial practice — 18 June 2018

Authors: • Luciana Bezeriță (Tomescu), email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: This study reviews some aspects of the administrative and judicial practice regarding the disciplinary liability of civil servants, drawn by the co

No 50 - June 2018 > Disciplinary liability of civil servants. Aspects of the administrative and judicial practice
24. 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
25. 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
26. THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS — 31 March 2019

Authors: • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the management information systems reengineering through economic applications. Engineering information software establishes a c

No 53 - March 2019 > THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS
27. 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

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

2. THE SUPPORT GIVEN BY DATA ANALYSIS IN THE DECISION-MAKING PROCESS IN INTERDEPENDENT ECONOMIC SYSTEMS — 30 September 2023

3. ADVANCED METHODS OF INCLUDING CLASSES AND OBJECTS IN APPLICATION MODULES SPECIFIC TO BUSINESS ECONOMIC SYSTEMS — 30 March 2023

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

5. SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS — 21 December 2014

6. THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES — 21 December 2014

7. ROMANIA ACHIEVING THE EUROPE 2020 STRATEGIES — 23 December 2014

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

9. ESTABLISHING AND ACHIEVING THE OBJECTIVES OF ECONOMIC INFORMATION SYSTEMS THROUGH ALGORITHMS SPECIFIC TO BUSINESS APPLICATIONS — 29 March 2022

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

11. SOCIO-ECONOMIC EFFECTS OF SOME ITSOLUTIONS FOR THE ROMANIAN RAILWAYS — 15 December 2014

12. BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT — 16 January 2015

13. THE IMPORTANCE OF THE MANAGEMENT COMMUNICATION PROCESS — 10 March 2015

14. THE RELEVANCE OF THE ”EXPENDITURE BUDGET – COSTS BUDGET” BINOMIAL FOR THE MANAGEMENT OF NATIONAL COMPANIES. CASE STUDY – THE ROMANIAN TELEVISION SOCIETY — 10 June 2015

15. ECONOMETRIC STUDY OF NET PROFIT GROWTH BY EXPENDITURE DYNAMICS WITH STAFF AND DYNAMICS OF VALUE ADJUSTMENTS OF TANGIBLE AND INTANGIBLE ASSETS — 05 October 2015

16. ENVIRONMENTAL MANAGEMENT AND COMPANIES\' SUSTAINABLE DEVELOPMENT — 07 June 2016

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

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

19. ANALYSIS OF THE ISO 14001 ENVIRONMENTAL MANAGEMENT SYSTEM DIFFUSION — 05 September 2016

20. IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY — 31 March 2017

21. NEW DEVELOPMENTS ON NATIONAL AND EUROPEAN LABOUR MARKETS – THE SOCIAL DIMENSION — 14 September 2017

22. REPRESENTATION OF KNOWLEDGE AND ALGORITHMS FOR ECONOMIC SYSTEMS — 27 December 2017

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

24. THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS — 30 September 2018

25. PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS — 24 October 2018

26. THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS — 31 March 2019

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

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