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1. QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY — 31 March 2024

Authors: • Florentina PANTAZI, email: pantazi_flory@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: The parameters of the effectiveness of information are determined by the degree of subjectivity-objectivity, by the user’s commitment to it, by

No 69 - March 2024 > QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY
2. INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH — 05 October 2023

Authors: • Maria-Mădălina BOGEANU-POPA, email: madalinabogeanu@yahoo.com , Afiliation: University of Petroșani, Petroșani, Romania • Mariana MAN, email: man_mariana2006@yahoo.com , Afiliation: University of Petroșani, Petroșani, Romania
Abstract: This paper presents the way integrated reporting is part of the business strategy. Currently, financial information represents the main source of data

No 67 - Supplement May 2023 > INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH
3. CHOOSING THE MOST SUITABLE PROJECT MANAGEMENT METHODOLOGY — 30 March 2022

Authors: • Diana Andreea (DUMITRACHE) ROTARU, email: diandreea.rotaru@gmail.com, Afiliation: University “Valahia” of Targoviste, Romania
Abstract: During last decades, project management growth rapidly. It developed from a couple fields of application including civil construction, engineering, an

No 62 - Supplement June 2021 > CHOOSING THE MOST SUITABLE PROJECT MANAGEMENT METHODOLOGY
4. COST-BENEFIT ANALYSIS: BASIC TOOL IN MAKING DECISIONS RELATED TO INVESTMENT PROJECTS — 30 March 2022

Authors: • Magdalena DĂNESCU (DUTA), email: magdalena@danescu.eu, Afiliation: “Valahia” University of Târgoviște
Abstract: The scientific approach aims to address the value of cost-benefit analysis of an investment project, namely environmental equipment and machinery to r

No 62 - Supplement June 2021 > COST-BENEFIT ANALYSIS: BASIC TOOL IN MAKING DECISIONS RELATED TO INVESTMENT PROJECTS
5. 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
6. MODERNIZING MANAGEMENT ACCOUNTING BY THE ABC METHOD — 23 December 2014

Authors: • PhD. Lecturer Radu Mariana, email: e-mail: meryradu@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: In recent years the relationship between direct and indirect costs in total costs has changed a lot, due to the technological evolution in the sense o

No 32 - December 2013 > MODERNIZING MANAGEMENT ACCOUNTING BY THE ABC METHOD
7. 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
8. 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
9. COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY? — 24 December 2014

Authors: • Lecturer, Ph.D. Adrian Ducu MATEI, email: ducumatei@yahoo.com, Afiliation: Athenaeum University of Bucarest
Abstract: This paper reveals the main features of corruption and of the underground economy, giving consideration to the fact that a diminution of such phenomen

No 30 - June 2013 > COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY?
10. 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
11. 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
12. ECONOMETRIC MODEL OF MULTIPLE EQUATION OF DIFFERENT SHAPE — 15 January 2015

Authors: • VASILE BENDIC, email: vasilebendic@yahoo.com, Afiliation: University Politehnica – Bucharest
Abstract: Market economy has its own mechanisms which are subject to a continuous adjustment system through the action of specifics objective laws. In this cont

No 30 - June 2013 > ECONOMETRIC MODEL OF MULTIPLE EQUATION OF DIFFERENT SHAPE
13. IMPROVING ACCESS OF SMES TO THE PUBLIC PROCUREMENT MARKETS — 15 January 2015

Authors: • Ph.D. Daniela MITRAN, email: danielamitran@yaoo.com, Afiliation: “Athenaeum” University of Bucharest
Abstract: This paper focuses on the issue of participation of Small and medium-sized enterprises (SMEs) in public procurement in Romania, taking into account th

No 30 - June 2013 > IMPROVING ACCESS OF SMES TO THE PUBLIC PROCUREMENT MARKETS
14. RELEVANT FUNDING OF THE SMEs BUSINESS DEVELOPMENT IN ROMANIA IN THE CURRENT EUROPEAN CONTEXT INFLUENCED BY THE ECONOMIC CRISIS — 15 January 2015

Authors: • Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petrosani, Faculty of Sciences, Department of Economics Sciences • Maria MACRIS, email: mariamacris2011@yahoo.com, Afiliation: University of Petrosani, Faculty of Sciences, Department of Economics Sciences
Abstract: The business success of an economic entity largely depends on the funding politics they adopt, during which there is a need to identify those funding

No 30 - June 2013 > RELEVANT FUNDING OF THE SMEs BUSINESS DEVELOPMENT IN ROMANIA IN THE CURRENT EUROPEAN CONTEXT INFLUENCED BY THE ECONOMIC CRISIS
15. INVESTIGATING FDI INFLOWS IN ROMANIA THROUGH AN ARMA MODEL — 15 December 2014

Authors: • Oana - Cristina POPOVICI, CS PhD., email: popovici.oana@yahoo.com, Afiliation: Institute for Economic Forecasting • Adrian Cantemir CALIN, CS III PhD., email: cantemircalin@ipe.ro, Afiliation: Institute for Economic Forecasting • Mihaela SIMIONESCU, CS III PhD., email: mihaela_mb1@yahoo.com, Afiliation: Institute for Economic Forecasting
Abstract: In this paper, we study the relationship between GDP and FDI in Romania and we also assess the importance of GDP level for further attracting FDI. Usi

No 35 - September 2014 > INVESTIGATING FDI INFLOWS IN ROMANIA THROUGH AN ARMA MODEL
16. DEBATES ON A SURVEY OF OPINION ON „THE PERCEPTION OF THE INDIVIDUAL IN THE KNOWLEDGE SOCIETY ON PROTECTING THE INTELLECTUAL PROPERTY RIGHTS” — 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 of Bucharest, Romania • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania
Abstract: Scientific and technological research, labour education, sophisticated software, advanced electronics, telecommunications, finance, and organization o

No 35 - September 2014 > DEBATES ON A SURVEY OF OPINION ON „THE PERCEPTION OF THE INDIVIDUAL IN THE KNOWLEDGE SOCIETY ON PROTECTING THE INTELLECTUAL PROPERTY RIGHTS”
17. 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
18. 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
19. 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
20. UNDERGROUND ECONOMY AND THE TAX EVASION IN ROMANIA — 15 December 2014

Authors: • Cristian Nicolae STANICA, PhD, email: stanica_cris@yahoo.com, Afiliation: Institute of Economic Forecast, Romanian Academy, Bucharest
Abstract: The paper present the features of the underground economy in Romania and the factors’ contribution to its formation: undeclared labour of the fo

No 34 - June 2014 > UNDERGROUND ECONOMY AND THE TAX EVASION IN ROMANIA
21. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS — 15 December 2014

Authors: • Emadeldin Mahmoud Ali Eid, PhD., email: Emadeid1973@hotmail.com, Afiliation: Alzarka High Institute for Computer & Business Administration Damietta, EGYPT.
Abstract: The auditor's report the final outcome of the audit process and also is a way of communication linking the auditor with parties benefiting from th

No 34 - June 2014 > THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS
22. 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
23. THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE — 15 December 2014

Authors: • Ioana DORIN, email: doris.ioana@yahoo.com, Afiliation: University “1 Decembrie 1918” from Alba Iulia • Cristina DIACONESCU, email: dcristina77@yahoo.com, Afiliation: Oltenia Energy Complex
Abstract: There is a direct relationship between ABC method and financial performance of entities, but only in the context of certain drivers, as well as the es

No 34 - June 2014 > THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE
24. 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
25. FISCAL UNION BETWEEN MZTH AND REALITY – TAX DEVELOPMENTS AND TRENDS IN THE EUROPEAN UNION AND EURO AREA — 23 December 2014

Authors: • Assistant Alina Georgiana SOLOMON, Ph.D Candidate, email: alinagsolomon@yahoo.com, Afiliation: “Dimitrie Cantemir” Christian University- Bucharest Faculty of Finance, Banking and Accountancy
Abstract: European integration means “a stage towards the organized world of tomorrow” as stated by Jean Monnet, involving, consequently, the correl

No 29 - March 2013 > FISCAL UNION BETWEEN MZTH AND REALITY – TAX DEVELOPMENTS AND TRENDS IN THE EUROPEAN UNION AND EURO AREA
26. EVALUATING S.C. AZOMUREŞ S.A. BASED ON FCFE — 16 January 2015

Authors: • Andreea NEGRU, Ph.D.Student, email: andreea.negru@money.ro, Afiliation: Academy of Economic Studies, Bucharest, Romania • Sorin-Iulian CIOACĂ, Ph.D.Student, email: cioaca_sorin@yahoo.co, Afiliation: Academy of Economic Studies, Bucharest, Romania • Mihai Cristian DINICA, Ph.D.Student, email: mihai.dinica@gmail.com, Afiliation: Academy of Economic Studies, Bucharest, Romania • Ana-Maria BURCĂ, Ph.D.Student, email: burca.anamaria@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania
Abstract: Against the current economic and financial background, which increases the importance of merger and acquisition1, a situation also facilitated by the

No 27 - September 2012 > EVALUATING S.C. AZOMUREŞ S.A. BASED ON FCFE
27. REVİEW OF VARİANCE ANALYSİS İN UNİT PRİCE OR LUMP-SUM BASİS CONTRACTS FOR A CONSTRUCTİON PROJECT — 16 January 2015

Authors: • Ph.D. student and Project Manager of Pera Construction International, M.Sc.Civ.Eng. Hasan Bozkurt Nazilli, email: bozkurt.nazilli@yahoo.com, Afiliation: Technical University Of Civil Engineering Bucharest, Romania • Prof.Ph.D.M.Sc.Civ.Eng. Nicolae Postavaru, email: nicolae.postavaru@gmail.com, Afiliation: Technical University Of Civil Engineering Bucharest, Romania
Abstract: Project cost control became a critical issue for the construction projects under global recession. There are various methods for cost controlling acco

No 26 - June 2012 > REVİEW OF VARİANCE ANALYSİS İN UNİT PRİCE OR LUMP-SUM BASİS CONTRACTS FOR A CONSTRUCTİON PROJECT
28. 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
29. ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL — 16 January 2015

Authors: • Professor Mariana MAN, Ph.D., email: man_mariana2006@yahoo.com, Afiliation: University of Petroşani • Professor Ioan C-tin. DIMA, Ph.D., Afiliation: “Valahia” University of Târgovişte • Drd. Valentina MINEA, Afiliation: “Valahia” University of Târgovişte
Abstract: A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a va

No 22 - June 2011 > ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL
30. 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
31. 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
32. COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN” — 16 January 2015

Authors: • Prof.univ.dr. Emilia VASILE • Drd. Ion CROITORU • Drd. Nicoleta Adriana GHERGHELAŞ
Abstract: Auditul intern indiferent de sectorul în care se realizează efectuează examinări şi evaluări asupra tuturor componentelor şi activităţil

No 21 - March 2011 > COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN”
33. 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
34. A FUZZY MODEL TO ESTIMATE ROMANIAN UNDERGROUND ECONOMY — 21 January 2015

Authors: • Ph.D. Student Corina-Maria ENE, Afiliation: Hyperion University Bucharest • Ph.D. Nataliţa HURDUC, Afiliation: “Athenaeum” University Bucharest
Abstract: I propose here a model based on fuzzy logic in order to “quantify” Romanian underground economy. This approach starts from MIMIC model var

No 18 - June 2010 > A FUZZY MODEL TO ESTIMATE ROMANIAN UNDERGROUND ECONOMY
35. 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
36. INTANGIBLE ASSETS - SUSTAINABLE ECONOMIC FACTORS AND NEW CREATORS OF VALUE — 10 March 2015

Authors: • Paula – Angela VIDRASCU, PhD Assistant, email: vidrascupaulaangela@yahoo.com, Afiliation: The Bucharest University of Economic Studies, Bucharest, Romania
Abstract: The concept of value existed since trade was invented and used in all fields. Economists have tried different ways to define the common denom

No 37 - March 2015 > INTANGIBLE ASSETS - SUSTAINABLE ECONOMIC FACTORS AND NEW CREATORS OF VALUE
37. ETHICS, MANAGEMENT AND HUMAN RIGHTS — 10 June 2015

Authors: • Nelu BURCEA,, Afiliation: Lecturer PhD. “Athenaeum” University of Bucharest
Abstract: The topic of business ethics emerges in the 21st century, if we consider at least two aspects. First, amid the great scandals of corruption and lac

No 38 - June 2015 > ETHICS, MANAGEMENT AND HUMAN RIGHTS
38. CONSIDERATIONS REGARDING THE SUPPLY AND DEMAND IN THE SERVICES MARKET IN THE ROMANIAN HIGHER EDUCATION — 10 June 2015

Authors: • Maria CIUREA, email: mariamacris2011@yahoo.com, Afiliation: Ph.D. Prof. University of Petrosani, Faculty of Science Department of Economic Sciences, ROMANIA • Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: Ph.D. Prof. University of Petrosani, Faculty of Science Department of Economic Sciences, ROMANIA
Abstract: In recent years, the educational market in Romania has undergone major changes, the most significant being the increase of supplies of the Ho

No 38 - June 2015 > CONSIDERATIONS REGARDING THE SUPPLY AND DEMAND IN THE SERVICES MARKET IN THE ROMANIAN HIGHER EDUCATION
39. 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
40. CHINESE AUTOMOBILE ENTERPRISE STRATEGY ANALYSIS — 10 June 2015

Authors: • Phd. Candidate Mrs. Chai Feng xia, email: Joybird387@hotmail.com, Afiliation: Academia de Studii Economice Bucuresti, Romania
Abstract: China's auto industry also had a golden decade of explosive growth. In 2009, China's auto market has exceeded the United States, the wo rld

No 38 - June 2015 > CHINESE AUTOMOBILE ENTERPRISE STRATEGY ANALYSIS
41. 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
42. 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
43. SOME THEORETICAL AND PRACTICAL ASPECTS REGARDING PUBLIC SERVICE — 07 April 2016

Authors: • Luciana BEZERITA - TOMESCU, PhD Lecturer, email: luciana.tomescu@gmail.com, Afiliation: “Athenaeum” University – Bucharest
Abstract: We proposed in this article, based on the legal and scientific significance of the concept of public service and continuing with the analysis of featu

No 41 - March 2016 > SOME THEORETICAL AND PRACTICAL ASPECTS REGARDING PUBLIC SERVICE
44. BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH — 07 April 2016

Authors: • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru, Afiliation: ,,Athenaeum” University of Bucharest
Abstract: The financial crisis has been forcing technologists to develop the account information system through the cloud computing in order to minimize and con

No 41 - March 2016 > BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH
45. 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
46. A BETTER MANAGEMENT OF DATA FOR FLEXIBLE ECONOMIC APPLICATIONS — 07 June 2016

Authors: • Danut-Octavian SIMION, PhD Lecturer, email: danut_so@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania
Abstract: The paper presents the usage of data stored in different type of collections, like in memory databases. These types of databases offer faster response

No 42 - June 2016 > A BETTER MANAGEMENT OF DATA FOR FLEXIBLE ECONOMIC APPLICATIONS
47. 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
48. 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
49. MAKING DATA FLEXIBLE FOR APPLICATIONS THAT USE DATABASES FOR BUSINESSES — 22 December 2016

Authors: • Univ.Prof.PhD.Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest • Dănuţ-Octavian SIMION Lecturer PhD, email: danut_so@yahoo.com, Afiliation: Economic Informatics Department Athenaeum University, Bucharest
Abstract: The paper presents methods of making data flexible for applications that use databases for businesses in the competitive environment where the exchang

No 44 - December 2016 > MAKING DATA FLEXIBLE FOR APPLICATIONS THAT USE DATABASES FOR BUSINESSES
50. APPLICATIONS FOR BUSINESSES THAT USES RELATIONAL DATABASES — 31 March 2017

Authors: • Lecturer PhD.,Dănuţ-Octavian SIMION, email: danut.simion@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Univ.Prof. PhD.,Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents a database production model designed as a warehouse star that contain dimensions like deposits, raw materials, stocks, products, pr

No 45 - March 2017 > APPLICATIONS FOR BUSINESSES THAT USES RELATIONAL DATABASES
51. LABOUR MARKET VULNERABILITIES IN ROMANIA DURING THE POST- CRISIS PERIOD — 10 July 2017

Authors: • Carmen UZLĂU, email: carmen_uzlau@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania • Mariana BĂLAN, email: dr.mariana.balan@gmail.com, Afiliation: Institute for Economic Forecasting -NIER, Romanian Academy • Corina-Maria ENE, email: corina.maria.ene@gmail.com, Afiliation: Hyperion University, Bucharest, Romania
Abstract: After eight or nine years since the outbreak of the financial and economic crisis, the world economy entered into a stage of slight

No 46 - June 2017 > LABOUR MARKET VULNERABILITIES IN ROMANIA DURING THE POST- CRISIS PERIOD
52. CORPORATE GOVERNANCE: THE IMPACTS ON THE FIRM VALUE — 10 July 2017

Authors: • Issam MF SALTAJI, PhD Lecturer, email: issam.saltaji@univath.ro, Afiliation: ,, Athenaeum’’ University of Bucharest
Abstract: Corporate governance is the most discussed topic by academicians and researchers to prove its importance in the business world through highlighting th

No 46 - June 2017 > CORPORATE GOVERNANCE: THE IMPACTS ON THE FIRM VALUE
53. ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW — 14 September 2017

Authors: • Lecturer PhD. Liliana MANEA, email: lilyanamanea@yahoo.com, Afiliation: University Athenaeum Bucharest, Romania
Abstract: The complexity of the Romanian fiscal legislation rises- up within our days even on the very difficult moments of any company. Fighting for living in

No 46 - Supplement June 2017 > ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW
54. RELATION BETWEEN HUMAN CAPITAL AND REGIONAL ECONOMIC DEVELOPMENT IN ROMANIA — 14 September 2017

Authors: • PhD. Senior Researcher Elena PELINESCU, email: elena_pelinescu@yahoo.com, Afiliation: Institute for Economic Forecasting of the Romanian Academy
Abstract: This paper is focused on the relation between human capital and regional economic development in Romania, in order to highlight the effect of human ca

No 46 - Supplement June 2017 > RELATION BETWEEN HUMAN CAPITAL AND REGIONAL ECONOMIC DEVELOPMENT IN ROMANIA
55. THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS — 15 September 2017

Authors: • Lecturer PhD Nelu BURCEA, email: neluburcea@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania • Lecturer PhD Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The paper presents the activity of managing the software products through economic information systems that ensure the storage of data, manipulation o

No 46 - Supplement June 2017 > THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS
56. EUROPEAN TRENDS IN SPLIT VAT — 27 December 2017

Authors: • Daniela MITRAN, email: danielamitran@yahoo.com, Afiliation: University “ Athenaeum” of Bucharest
Abstract: The paper analyses the methods through which split VAT (split-payment mechanism) has been implemented in Bulgaria and Italy, as well as the intended m

No 48 - December 2017 > EUROPEAN TRENDS IN SPLIT VAT
57. THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING — 29 March 2018

Authors: • Emilia VASILE, email: rector@univath.ro, Afiliation: University Athenaeum, Bucharest • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: University Athenaeum, Bucharest
Abstract: Governance is a key element in increasing economic performance, being responsible for developing development policies and strategies, building the

No 49 - March 2018 > THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING
58. 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
59. 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
60. THEORETICAL APPROACHES OF BIO-ECONOMIC PERSPECTIVES FOR ROMANIAN ENTERPRISES — 24 October 2018

Authors: • Robescu Valentina Ofelia, email: robescu_ofelia@yahoo.com, Afiliation: Valahia University of Targoviste • Duica Anisoara, email: anisoara_duica@yahoo.com, Afiliation: Valahia University of Targoviste • Manolache Dorin Claudiu, email: clausmanolache@yahoo.com, Afiliation: Valahia University of Targoviste • Diaconeasa Aurora, email: aurora.diaconeasa@gmail.com, Afiliation: Valahia University of Targoviste
Abstract: Some scenarios show that in the near future competition will increase regarding the use of land, water and biological resources as the effects of clim

No 50 - Supplement June 2018 > THEORETICAL APPROACHES OF BIO-ECONOMIC PERSPECTIVES FOR ROMANIAN ENTERPRISES
61. 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
62. YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE — 31 March 2019

Authors: • Gökçe Sinem Erbuğa, email: gokce.erbuga@deu.edu.tr , Afiliation: Dokuz Eylul University
Abstract: In the accounting literature, the Japanese Toshiba has taken an important place with its accounting scandal that occurred in 2015. Toshiba’s

No 53 - March 2019 > YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE
63. RULES OF ETHICS AND DEONTOLOGY IN THE ROMANIAN CONTEMPORARY ACADEMIC ENVIRONMENT — 28 June 2019

Authors: • Luciana BEZERIȚĂ (TOMESCU, email: luciana.tomescu@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Starting from the significance of the notion of “ethics”, which has been consecrated since antiquity, we will present in this art

No 54 - June 2019 > RULES OF ETHICS AND DEONTOLOGY IN THE ROMANIAN CONTEMPORARY ACADEMIC ENVIRONMENT
64. 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
65. THE QUALITY OF THE MANAGEMENT AND THE NEED OF REFORM IN PUBLIC ADMINISTRATION. SOCIO-ECONOMIC FACETS OF LIVING CONDITIONS IN ROMANIA — 23 December 2019

Authors: • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
Abstract: In 2019, four major cities from Romania were included in the world quality of life ranking: Cluj-Napoca, Timisoara, Iasi and Bucharest (it is a ran

No 56 - December 2019 > THE QUALITY OF THE MANAGEMENT AND THE NEED OF REFORM IN PUBLIC ADMINISTRATION. SOCIO-ECONOMIC FACETS OF LIVING CONDITIONS IN ROMANIA
66. PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS — 25 September 2017

Authors: • Emilia VASILE, email: rector@univat.ro, Afiliation: Athenaeum” University Bucharest, România • Ion CROITORU , email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum” University Bucharest, România
Abstract: The performance of an organization is influenced by the way in which organizations define their mission and provide the resources needed to carry out

No 47 - September 2017 > PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS
67. COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL — 25 March 2020

Authors: • Otilia MANTA, email: otilia.manta@rgic.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The directions of adaptation of the taxation regarding the stimulation and favoring of the stability and the competitiveness of the Romanian compan

No 57 - March 2020 > COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL
68. 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
69. THE IMPACT OF THE CORONAVIRUS PANDEMIC ON REMITTANCES — 29 September 2021

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: COVID-19 generated a decrease in remittances worldwide from March to April 2020, a decrease that was initially forecast at about 20% throughout 2020.

No 63 - September 2021 > THE IMPACT OF THE CORONAVIRUS PANDEMIC ON REMITTANCES

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1. QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY — 31 March 2024

2. INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH — 05 October 2023

3. CHOOSING THE MOST SUITABLE PROJECT MANAGEMENT METHODOLOGY — 30 March 2022

4. COST-BENEFIT ANALYSIS: BASIC TOOL IN MAKING DECISIONS RELATED TO INVESTMENT PROJECTS — 30 March 2022

5. EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978 — 21 December 2014

6. MODERNIZING MANAGEMENT ACCOUNTING BY THE ABC METHOD — 23 December 2014

7. CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS — 23 December 2014

8. A HISTORICAL OVERWIEW OF ACCOUNTING IN TURKEY — 23 December 2014

9. COULD THE PRESENT ECONOMIC-FINANCIAL CRISIS GIVE A NEW IMPETUS TO THE FIGHT AGAINST CORRUPTION AND THE UNDERGROUND ECONOMY? — 24 December 2014

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

11. PARTICULARITIES CONCERNING THE PROFITABILITY AND THE FINANCIAL INSTRUMENTS PORTFOLIO RISK — 15 January 2015

12. ECONOMETRIC MODEL OF MULTIPLE EQUATION OF DIFFERENT SHAPE — 15 January 2015

13. IMPROVING ACCESS OF SMES TO THE PUBLIC PROCUREMENT MARKETS — 15 January 2015

14. RELEVANT FUNDING OF THE SMEs BUSINESS DEVELOPMENT IN ROMANIA IN THE CURRENT EUROPEAN CONTEXT INFLUENCED BY THE ECONOMIC CRISIS — 15 January 2015

15. INVESTIGATING FDI INFLOWS IN ROMANIA THROUGH AN ARMA MODEL — 15 December 2014

16. DEBATES ON A SURVEY OF OPINION ON „THE PERCEPTION OF THE INDIVIDUAL IN THE KNOWLEDGE SOCIETY ON PROTECTING THE INTELLECTUAL PROPERTY RIGHTS” — 15 December 2014

17. SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS — 15 December 2014

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

19. RISK IN PERFORMANCE AGRICULTURAL PRACTICE — 15 December 2014

20. UNDERGROUND ECONOMY AND THE TAX EVASION IN ROMANIA — 15 December 2014

21. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS — 15 December 2014

22. THE POSITIVE COLLISION ABOVE THE LONG TERM PERFORMANCE OFFERED BY RISK MANAGEMENT — 15 December 2014

23. THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE — 15 December 2014

24. FOOD SAFETY, FOOD SECURITY AND ENVIRONMENTAL RISKS — 23 December 2014

25. FISCAL UNION BETWEEN MZTH AND REALITY – TAX DEVELOPMENTS AND TRENDS IN THE EUROPEAN UNION AND EURO AREA — 23 December 2014

26. EVALUATING S.C. AZOMUREŞ S.A. BASED ON FCFE — 16 January 2015

27. REVİEW OF VARİANCE ANALYSİS İN UNİT PRİCE OR LUMP-SUM BASİS CONTRACTS FOR A CONSTRUCTİON PROJECT — 16 January 2015

28. FINANCIAL CRISIS IMPACT ON THE DEVELOPMENT OF THE ROMANIAN CAPITAL MARKET — 16 January 2015

29. ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL — 16 January 2015

30. INTERNAL AUDITING VALUE ADDED CONCEPT — 16 January 2015

31. TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING — 16 January 2015

32. COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN” — 16 January 2015

33. USING THE MARKET MODEL ON ROMANIAN STOCK EXCHANGE — 16 January 2015

34. A FUZZY MODEL TO ESTIMATE ROMANIAN UNDERGROUND ECONOMY — 21 January 2015

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

36. INTANGIBLE ASSETS - SUSTAINABLE ECONOMIC FACTORS AND NEW CREATORS OF VALUE — 10 March 2015

37. ETHICS, MANAGEMENT AND HUMAN RIGHTS — 10 June 2015

38. CONSIDERATIONS REGARDING THE SUPPLY AND DEMAND IN THE SERVICES MARKET IN THE ROMANIAN HIGHER EDUCATION — 10 June 2015

39. PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES — 10 June 2015

40. CHINESE AUTOMOBILE ENTERPRISE STRATEGY ANALYSIS — 10 June 2015

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

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

43. SOME THEORETICAL AND PRACTICAL ASPECTS REGARDING PUBLIC SERVICE — 07 April 2016

44. BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH — 07 April 2016

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

46. A BETTER MANAGEMENT OF DATA FOR FLEXIBLE ECONOMIC APPLICATIONS — 07 June 2016

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

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

49. MAKING DATA FLEXIBLE FOR APPLICATIONS THAT USE DATABASES FOR BUSINESSES — 22 December 2016

50. APPLICATIONS FOR BUSINESSES THAT USES RELATIONAL DATABASES — 31 March 2017

51. LABOUR MARKET VULNERABILITIES IN ROMANIA DURING THE POST- CRISIS PERIOD — 10 July 2017

52. CORPORATE GOVERNANCE: THE IMPACTS ON THE FIRM VALUE — 10 July 2017

53. ADJUSTING VAT IN CASE OF INSOLVENCY PROCEDURES UNDER THE ROMANIAN FISCAL CODE AND ACCOUNTANCY LAW — 14 September 2017

54. RELATION BETWEEN HUMAN CAPITAL AND REGIONAL ECONOMIC DEVELOPMENT IN ROMANIA — 14 September 2017

55. THE MANAGEMENT OF SOFTWARE PRODUCTS THROUGH ECONOMIC INFORMATION SYSTEMS — 15 September 2017

56. EUROPEAN TRENDS IN SPLIT VAT — 27 December 2017

57. THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING — 29 March 2018

58. About public acquisition monitoring role and necessity during framework agreement post-implementation — 15 June 2018

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

60. THEORETICAL APPROACHES OF BIO-ECONOMIC PERSPECTIVES FOR ROMANIAN ENTERPRISES — 24 October 2018

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

62. YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE — 31 March 2019

63. RULES OF ETHICS AND DEONTOLOGY IN THE ROMANIAN CONTEMPORARY ACADEMIC ENVIRONMENT — 28 June 2019

64. COMPARATIVE ASPECTS REGARDING THE CONSTITUTIONAL MONARCHY AND THE PARLIAMENTARY REPUBLIC, IN THE EUROPEAN DEMOCRATIC STATES - THE CASE OF SPAIN AND ITALY — 29 September 2019

65. THE QUALITY OF THE MANAGEMENT AND THE NEED OF REFORM IN PUBLIC ADMINISTRATION. SOCIO-ECONOMIC FACETS OF LIVING CONDITIONS IN ROMANIA — 23 December 2019

66. PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS — 25 September 2017

67. COMPANY TAXATION AT NATIONAL AND EUROPEAN LEVEL — 25 March 2020

68. RISKS AND BENEFITS OF ADOPTING CLOUD ACCOUNTING — 21 December 2020

69. THE IMPACT OF THE CORONAVIRUS PANDEMIC ON REMITTANCES — 29 September 2021

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