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1. 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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2. FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS — 22 December 2021
Authors: • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: With the help of IFRSs, any entity can present and prepare its financial statements on the same basis as any other entity in any state that applies IFNo 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
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3. EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978 — 21 December 2014
Authors: • IBRAHIM MERT, Phd. Student, email: ibrahimm1508@yahoo.com • HUSEYIN MERT,Phd., Assistant Professor, email: huseyin.mert@okan.edu.tr
Abstract: Objectives: The purpose of this study has been to (a) measure the growth of exports for five of the six core EU founders (Belgium, France, Italy, LuxeNo 33 - March 2014 > EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978
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4. CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS — 23 December 2014
Authors: • PhD candidate Mr. ISSAM MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leadingNo 31 - September 2013 > CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS
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5. A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY — 23 December 2014
Authors: • Ibrahim MERT, PhD Student, email: ibrahimm1508@yahoo.com, Afiliation: Alexandru Ioan Cuza University, Iasi Faculty of Economy and Business Administration (FEAA)
Abstract: Objectives: The purpose of this article was to review the historical evolution of accounting in the late Ottoman Empire and the modern Republic of TurNo 31 - September 2013 > A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY
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6. SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS — 15 December 2014
Authors: • Paula – Angela VIDRASCU, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania
Abstract: Intangible assets evaluation involves finding the optimal path for the estimation of the value of an intangible asset by using one or more of the asseNo 35 - September 2014 > SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS
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7. PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS — 29 March 2022
Authors: • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania • Silvia MINCIUNĂ, email: silviaminciuna@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: Financial-accounting activity is the instrument within an organization that seeks economic, financial, and asset management. It is important because oNo 65 - March 2022 > PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS
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8. WHEN HEALTH IS AFFECTED BY CORRUPTION — 15 December 2014
Authors: • Adrian Ducu MATEI, Ph.D. Ec., email: ducumatei@yahoo.com
Abstract: This paper emphasizes the most important features of corruption acting as a disease, its interaction with the official economy, the way this compleNo 34 - June 2014 > WHEN HEALTH IS AFFECTED BY CORRUPTION
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9. CONSIDERATIONS ON THE CONDITIONS OF TIME LIMITS FOR APPROACHING THE ADMINISTRATIVE LITIGATION COURT, IN THE ROMANIAN AND FRENCH LAW — 15 December 2014
Authors: • PhD Luciana BEZERITA, email: luciana.tomescu@gmail.com, Afiliation: “Athenaeum” University of Bucharest
Abstract: We reviewed in this article the legal regime of the time limit in which the prefect - Government’s representative in the Romanian law, namelyNo 34 - June 2014 > CONSIDERATIONS ON THE CONDITIONS OF TIME LIMITS FOR APPROACHING THE ADMINISTRATIVE LITIGATION COURT, IN THE ROMANIAN AND FRENCH LAW
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10. IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY — 16 January 2015
Authors: • Mihaela IONASCU, email: mihaela.ionascu@gmail.com, Afiliation: Academy of Economic Studies
Abstract: This paper seeks to explore the impact of International Financial Reporting Standards (IFRS) adoption in Romania on analysts’ forecasts accuracyNo 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY
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11. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015
Authors: • PhD Student Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Bucharest Academy of Economic Studies
Abstract: The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources pNo 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW
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12. DIFFICULTIES REGARDING THE ABSORBTION OF STRUCTURAL AND COHESION FUNDS IN ROMANIA — 16 January 2015
Authors: • PhD. Lecturer Meral KAGITCI, email: meral_ibraim@yahoo.com, Afiliation: “Athenauem” University, Bucharest
Abstract: Cohesion and structural funds absorption in the EU is one of the most debated issues at hand in terms of macroeconomic management and financial develoNo 24 - December 2011 > DIFFICULTIES REGARDING THE ABSORBTION OF STRUCTURAL AND COHESION FUNDS IN ROMANIA
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13. THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \ — 16 January 2015
Authors: • Younes H. AKLE, PhD, Afiliation: Associate Professor of Accounting Faculty of commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
Abstract: This study empirically investigates the relationship between industry type, company size, gearing, leverage, earnings quality, earnings management, elNo 23 - September 2011 > THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \
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14. TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING — 16 January 2015
Authors: • Ph.D. Student Aurelia GRIGORE, email: aurelia_grgr@yahoo.com, Afiliation: “Valahia” University Târgovişte • Ph.D. Mariana RADU, email: meryradu@yahoo.com, Afiliation: “Valahia” University Târgovişte
Abstract: Scientific management in the modern enterprise represents an estimated leading, based on a schedule where the decisions are scientifically taken. TheNo 22 - June 2011 > TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING
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15. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY” — 16 January 2015
Authors: • PhD Younes H. AKLE, Afiliation: Associate Professor of Accounting Faculty of Commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
Abstract: This study empirically investigates the relationship between the timeliness of corporate financial reporting and Corporate Governance for companies liNo 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”
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16. 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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17. FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS — 16 January 2015
Authors: • Younes H. AKLE, PhD, Afiliation: Faculty of Commerce and Business Administration The University of Helwan , Cairo
Abstract: The objective of the study is to present an analysis of the legal framework surrounding the Financial Reporting Timeliness in Egypt,and the problems fNo 21 - March 2011 > FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS
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18. INTERNAL AUDIT PRACTICES OF LISTED CONSTRUCTION COMPANIES IN MALAYSIA: SOME PRELIMINARY EVIDENCE — 17 January 2015
Authors: • Damien LEE, email: dlee@swinburne.edu.my, Afiliation: Swinburne University of Technology Sarawak Campus Jalan Simpang Tiga 93350 Kuching Sarawak, Malaysia • Dr Issham ISMAIL, email: School of Distance Education Universiti Sains Malaysia 11800 USM Penang, Malaysia • Dr. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest
Abstract: This study aims to find out the current internal audit practices of listed construction companies in Malaysia is in compliance with newly released IntNo 19 - September 2010 > INTERNAL AUDIT PRACTICES OF LISTED CONSTRUCTION COMPANIES IN MALAYSIA: SOME PRELIMINARY EVIDENCE
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19. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015
Authors: • Ph.D. Hamidreza VAKILIFARD, Afiliation: Islamic Azad University Tehran, Iran • Ph.D. student Vahab ROSTAMI, Afiliation: Islamic Azad University Tehran, Iran • Ph.D. Hashem NIKOOMARAM, Afiliation: Islamic Azad University Tehran, Iran • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest • Ph.D. Mahdi SALEHI, Afiliation: Ferdowsi University of Mashhad Iran
Abstract: Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in makingNo 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN
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20. 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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21. JAVA MANAGEMENT EXTENSIONS FOR BUSINESS APPLICATIONS — 05 January 2016
Authors: • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Economic Informatics Department, Bucharest, Romania
Abstract: The paper presents the Java Management Extensions (JMX) which was designed to address the management needs of business applications written for the JaNo 40 - December 2015 > JAVA MANAGEMENT EXTENSIONS FOR BUSINESS APPLICATIONS
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22. CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY — 07 June 2016
Authors: • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru , Afiliation: Athenaeum University of Bucharest
Abstract: In the last decades, many companies are collapsed besides related frauds are more highlighted around the world. That affects the credibility of the fiNo 42 - June 2016 > CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY
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23. THE MORALITY IN ACCOUNTANCY — 05 September 2016
Authors: • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: “Athenaeum” University of Bucharest
Abstract: Accountancy integrates directly and indirectly in the procedures of making decisions since economic decisions depend on the availability of financialNo 43 - September 2016 > THE MORALITY IN ACCOUNTANCY
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24. GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF) — 05 September 2016
Authors: • Paula-Angela VIDRAȘCU, email: vidrascupaulaangela@yahoo.co , Afiliation: Academy of Economic Studies, Bucharest, Romania • Oana Camelia IACOB, email: oanacamelia.i@gmail.com, Afiliation: Hyperion University, 169 Calea Calarasi, Bucharest, Romania • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Amma Print SRL, Bucharest, Romania • Marinela GEAMĂNU, email: geamanu_marinela@yahoo.com.au, Afiliation: Spiru Haret University, Bucharest, Romania
Abstract: According to the new technologies and due to the phenomenon of sustainability, in the knowledge economy, intangible assets are renamed, being limitedNo 43 - September 2016 > GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF)
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25. 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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26. METODS AND TECHNIQUES FOR ANALYZING THE POPULATION EVOLUTION — 31 March 2017
Authors: • Lector PhD., Brînduşa Mihaela RADU, email: brandusa.radu@univath.ro, Afiliation: University Athenaeum, Bucharest
Abstract: On our planet live 7 billion people, every five days another million are born. Currently, world population is 10 times higher than 400 years ago. TNo 45 - March 2017 > METODS AND TECHNIQUES FOR ANALYZING THE POPULATION EVOLUTION
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27. THE INFLUENCE OF MACROECONOMIC FACTORS ON THE DEVELOPMENT AND COMPETITIVENESS OF ROMANIAN COMPANIES — 10 July 2017
Authors: • Lecturer Phd. Brînduşa RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University of Bucharest
Abstract: Competitiveness is a complex concept which, at a general level, expresses the ability of individuals, businesses, economies, regions remain in the comNo 46 - June 2017 > THE INFLUENCE OF MACROECONOMIC FACTORS ON THE DEVELOPMENT AND COMPETITIVENESS OF ROMANIAN COMPANIES
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28. 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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29. ANALYSIS OF INTER-REGIONAL INEQUALITIES AND CONVERGENCE — 28 December 2018
Authors: • Brînduşa Mihaela RADU, email: bmradu@yahoo.com , Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Regional development is a new concept aimed at boosting and diversifying economic activities, stimulating private sector investment, contributing tNo 52 - December 2018 > ANALYSIS OF INTER-REGIONAL INEQUALITIES AND CONVERGENCE
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30. 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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31. COMPARATIVE ASPECTS REGARDING THE CONSTITUTIONAL MONARCHY AND THE PARLIAMENTARY REPUBLIC, IN THE EUROPEAN DEMOCRATIC STATES - THE CASE OF SPAIN AND ITALY — 29 September 2019
Authors: • Luciana Bezeriță (Tomescu), email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: In this article we aim to capture some resemblances and differences between European democratic monarchies and parliamentary republics, resorting tNo 55 - September 2019 > COMPARATIVE ASPECTS REGARDING THE CONSTITUTIONAL MONARCHY AND THE PARLIAMENTARY REPUBLIC, IN THE EUROPEAN DEMOCRATIC STATES - THE CASE OF SPAIN AND ITALY
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32. ANALYSIS OF THE DIFFERENT MEASURES TAKEN BY THE EUROPEAN UNION AND ROMANIA TO CONTRACT THE EFFECTS OF COVID ON THE LABOR MARKET — 30 June 2020
Authors: • Brînduşa Mihaela RADU, email: bmradu@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The spread of COVID-19 and the drastic blockages that followed led to the placement of economies and labor markets around the world in a state of emerNo 58 - June 2020 > ANALYSIS OF THE DIFFERENT MEASURES TAKEN BY THE EUROPEAN UNION AND ROMANIA TO CONTRACT THE EFFECTS OF COVID ON THE LABOR MARKET
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33. 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