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 32 results!

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

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

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

  2. 2. 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, Luxe

    No 33 - March 2014 > EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978

  3. 3. 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 leading

    No 31 - September 2013 > CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS

  4. 4. 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 Tur

    No 31 - September 2013 > A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY

  5. 5. 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 asse

    No 35 - September 2014 > SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS

  6. 6. 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 o

    No 65 - March 2022 > PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS

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

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

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

  8. 8. 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, namely

    No 34 - June 2014 > CONSIDERATIONS ON THE CONDITIONS OF TIME LIMITS FOR APPROACHING THE ADMINISTRATIVE LITIGATION COURT, IN THE ROMANIAN AND FRENCH LAW

  9. 9. IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY — 16 January 2015

    Authors:   • Mihaela IONASCU, email: mihaela.ionascu@gmail.com, Afiliation: Academy of Economic Studies
    Abstract: This paper seeks to explore the impact of International Financial Reporting Standards (IFRS) adoption in Romania on analysts’ forecasts accuracy

    No 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY

  10. 10. 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 p

    No 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW

  11. 11. 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 develo

    No 24 - December 2011 > DIFFICULTIES REGARDING THE ABSORBTION OF STRUCTURAL AND COHESION FUNDS IN ROMANIA

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

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

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

  13. 13. 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. The

    No 22 - June 2011 > TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING

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

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

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

  15. 15. 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”

  16. 16. 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 f

    No 21 - March 2011 > FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS

  17. 17. 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 Int

    No 19 - September 2010 > INTERNAL AUDIT PRACTICES OF LISTED CONSTRUCTION COMPANIES IN MALAYSIA: SOME PRELIMINARY EVIDENCE

  18. 18. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015

    Authors:   • Ph.D. Hamidreza VAKILIFARD, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. student Vahab ROSTAMI, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Hashem NIKOOMARAM, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Mahdi SALEHI, Afiliation: Ferdowsi University of Mashhad Iran
    Abstract: Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making

    No 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN

  19. 19. 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

  20. 20. 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 Ja

    No 40 - December 2015 > JAVA MANAGEMENT EXTENSIONS FOR BUSINESS APPLICATIONS

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

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

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

  22. 22. 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 financial

    No 43 - September 2016 > THE MORALITY IN ACCOUNTANCY

  23. 23. 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 limited

    No 43 - September 2016 > GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF)

  24. 24. 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

  25. 25. 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. T

    No 45 - March 2017 > METODS AND TECHNIQUES FOR ANALYZING THE POPULATION EVOLUTION

  26. 26. 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 com

    No 46 - June 2017 > THE INFLUENCE OF MACROECONOMIC FACTORS ON THE DEVELOPMENT AND COMPETITIVENESS OF ROMANIAN COMPANIES

  27. 27. 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

  28. 28. 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 t

    No 52 - December 2018 > ANALYSIS OF INTER-REGIONAL INEQUALITIES AND CONVERGENCE

  29. 29. 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

  30. 30. 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 t

    No 55 - September 2019 > COMPARATIVE ASPECTS REGARDING THE CONSTITUTIONAL MONARCHY AND THE PARLIAMENTARY REPUBLIC, IN THE EUROPEAN DEMOCRATIC STATES - THE CASE OF SPAIN AND ITALY

  31. 31. 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 emer

    No 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

  32. 32. 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