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Content
July 2023, Volume 4, Issue 7
- 1-17 Comparative Analysis of Cryptocurrencies Versus Shares
by Ovidiu-Constantin BUNGET & Georgiana-Iulia TRIFA - 18-22 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)
by Paul C. ȘCHIOPU - 23-33 Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity
by Bogdan Cosmin GOMOI - 34-43 Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony
by Lucian CERNUȘCA - 44-48 Individual Labour Disputes
by Raluca DIMITRIU - 49-59 The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector
by Pompei MITITEAN & Nicoleta-Florina SĂRMAȘ - 60-72 Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania
by Claudia-Florina BOTAR
June 2023, Volume 4, Issue 6
- 1-11 The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector
by Pompei MITITEAN & Nicoleta-Florina SĂRMAȘ - 12-18 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)
by Paul C. ȘCHIOPU - 19-29 Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry
by Bogdan Cosmin GOMOI - 30-36 Assessment Approaches: The Income Approach (II)
by Elena Valentina ȚILICĂ & Radu CIOBANU - 37-46 Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year
by Lucian CERNUȘCA - 47-59 Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance
by Mayank JAIN - 60-72 The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance
by Anggita Langgeng WIJAYA & Ima Widha RATNASARI
May 2023, Volume 4, Issue 5
- 2-14 Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania
by Claudia-Florina BOTAR - 15-25 Accounting and Tax Issues Regarding the Subsidies
by Cristina NICOLAESCU & Monica BIJA - 26-34 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)
by Paul C. ȘCHIOPU - 35-47 Analysis of the Structure, Reliability, Financial Balance and Indebtedness Related to a Company in the Transport Sector
by Bogdan Cosmin GOMOI - 48-55 Assessment Approaches: The Income Approach (I)
by Elena Valentina ȚILICĂ & Radu CIOBANU - 56-64 News Regarding the Taxation of Authorized Natural Persons in 2023
by Lucian CERNUȘCA - 65-72 A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession
by Ovidiu-Constantin BUNGET & Cristian LUNGU
April 2023, Volume 4, Issue 4
- 3-8 Involving the Accounting Profession in the Sustainable Development of the Business Environment
by Ioana HERBEI - 9-16 A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession
by Ovidiu-Constantin BUNGET & Cristian LUNGU - 17-27 Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
by Elena Alina OLARU (COLBEA) - 28-38 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)
by Paul C. ȘCHIOPU - 39-50 Analysis of the Main Financial Indicators Related to a Company in the Rolling Stock Industry
by Bogdan Cosmin GOMOI - 51-58 The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public
by Lucian CERNUȘCA - 59-72 Disentangling the Concentration-Performance Nexus: An Empirical Study of Indian-Listed Firms Across Diverse Industries
by Mayank JAIN
March 2023, Volume 4, Issue 3
- 3-12 Co-operation – Challenges for the Accounting Profession
by Maria MORNEA - 13-24 Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty
by Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ - 25-33 Cost of the Products’ Life Cycle
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 34-45 Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products
by Bogdan Cosmin GOMOI - 46-52 Assessment Approaches: Market Approach
by Elena Valentina ȚILICĂ & Radu CIOBANU - 53-61 Updates on the Taxation of Lease Income in 2023
by Lucian CERNUȘCA - 62-72 Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
by Elena Alina OLARU (COLBEA)
February 2023, Volume 4, Issue 2
- 3-13 The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them
by Marian SĂCĂRIN - 14-20 The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative
by Paul C. ȘCHIOPU - 21-28 The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters
by Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN - 29-40 Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova
by Bogdan Cosmin GOMOI - 41-49 Assessment Approaches: The Cost Approach
by Elena Valentina ȚILICĂ & Radu CIOBANU - 50-61 Single Statement Corresponding to 2023
by Lucian CERNUȘCA - 62-72 Drivers of Operating Profit: A Focus on Selected Firms’ Costs
by Gilbert Ogechukwu NWORIE & Ugochukwu J. NWOYE
January 2023, Volume 4, Issue 1
- 2-9 Post-Pandemic Effects on the Business Environment and the Accounting Profession
by Claudia-Florina BOTAR - 10-18 Entities Assessment Methods Based on the Notion of Goodwill
by Dorina PLESCACI - 19-29 Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information
by Bogdan Cosmin GOMOI - 30-41 The Accounting and Fiscal Regime of Dividends in 2023
by Lucian CERNUȘCA - 42-49 The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions
by Antonia-Cătălina HORVAT - 50-57 Analysis of the Decisive Factors of the VAT Gap
by Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN - 58-72 The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period
by Magdalena Judika Br. SIRINGORINGO & Jadongan SIJABATB
December 2022 2023, Volume 3, Issue 12
- 2-12 A Bibliometric Analysis of the Bankruptcy Risk Research Within Economic Entities
by Dorina PLESCACI - 13-22 Normative and Accounting Issues on Public Procurement of Services
by Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU - 23-34 The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash & Carry Type of Entity
by Bogdan Cosmin GOMOI - 35-42 Determining the Impact of COVID-19 on an Airline Entity Through Financial Analysis
by Ecaterina CIOBAN - 43-54 The VAT Regime Regarding the Trading of Lands and Buildings
by Lucian CERNUȘCA - 55-65 The Relationship Between Corporate Governance Mechanisms and Financial Institution Performance. A COVID-19 Perspective
by Pompei MITITEAN - 66-72 Role of Analytics in Shaping the Supply Chain Industry in the Middle East
by Mohammad BIN HAMMAM & Salatun-Nisa KHAYEB & Abdullah Abu MUHTABIYEN
November 2022, Volume 3, Issue 11
- 3-7 Approaching Sustainability in the Accounting Profession in Romania
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 8-14 Practical Aspects Regarding the Accounting of Social Enterprises
by Cristina NICOLAESCU & Monica BIJA - 15-23 Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania
by Cristian-Remus JURJ - 24-38 Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis
by Adelin-Nicolae MATEȘ - 39-50 Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships
by Lucian CERNUȘCA - 51-64 Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements
by Bogdan Cosmin GOMOI - 65-72 How Analytics Creates Strategic Business Value: Perspectives from French MNCs
by Akhter Salahuddin MOHAMMED
October 2022, Volume 3, Issue 10
- 3-8 Non-Financial Reporting – Key-Element for the Current and Future Business
by Elena STĂNCIULESCU & Mihai VUȚĂ - 9-13 The Role of Cryptocurrency in the Sustainable Development of Business
by Alina-Mihaela IRIMESCU & Corina-Graziella BÂTCĂ-DUMITRU - 14-22 Analysis of the Financial Position of a Business Operator in the Beauty Industry
by Bogdan Cosmin GOMOI - 23-33 New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022
by Lucian CERNUȘCA - 34-41 Analysis of the Decisive Factors of the VAT Gap
by Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN - 42-47 The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment
by Silviu Cornel CHIRIAC - 48-59 Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View
by Claudia Cătălina CIOCAN - 60-72 How Analytics Is Facilitating Global Trade: Evidence from Modernizing the Global Supply Chain
by Samuel Jacob ABERMANN & Carlos ALVAREZ
September 2022, Volume 3, Issue 9
- 3-14 Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View
by Claudia Cătălina CIOCAN - 15-23 Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments
by Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE & Adriana Florina POPA - 24-32 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)
by Paul C. ȘCHIOPU - 33-43 Short Financial Diagnosis at a Do-It-Yourself Company
by Bogdan Cosmin GOMOI - 44-54 Accounting and Fiscal Treatment Regarding the Travel Expenses
by Lucian CERNUȘCA - 55-61 How Quarterly Reports Support the Market
by Natashya NATASHYA & Yanuar Nanok SOENARNO - 62-72 How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance
by Daniul Thomas ISENBERG & Mesbaul Haque SAZU & Sakila Akter JAHAN
August 2022, Volume 3, Issue 8
- 3-10 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII)
by Paul C. ȘCHIOPU - 11-22 IAS 41 Agriculture
by Corina-Graziella BÂTCĂ-DUMITRU & Adriana Florina POPA - 23-33 The Financial Analysis of a Retailer in Romania
by Bogdan Cosmin GOMOI - 34-44 New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023
by Lucian CERNUȘCA - 45-55 The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity
by Elena STĂNCIULESCU - 56-62 The Two Sides of the Coin – The Success and Failure of the Business
by Sorin ȘOMÎTCĂ & Alina CRÎȘMARIU (ȘOMÎTCĂ) - 63-72 Distribution of Dividends by Companies in 2020. Case Study on the Indonesia Stock Exchange
by Justin GOTAMA & Yanuar Nanok SOENARNO
July 2022, Volume 3, Issue 7
- 3-13 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI)
by Paul C. ȘCHIOPU - 14-23 Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions
by Bogdan Cosmin GOMOI - 24-34 Adjustment of Value-Added Tax
by Lucian CERNUȘCA - 35-42 The Impact of Socio-Cultural Factors on the Business Environment
by Cătălina-Ioana TOADER - 43-54 The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)
by Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA - 55-61 The Relevance of Cost-Value-Performance Trinom for Organization Management
by Mihaela (ȘTEFAN) HINT - 62-72 The Impact of Data Analytics on High Efficiency Supply Chain Management
by Sakila Akter JAHAN & Mesbaul Haque SAZU
June 2022, Volume 3, Issue 6
- 3-11 The Impact of Socio-Cultural Factors on the Business Environment
by Cătălina-Ioana TOADER - 12-20 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V)
by Paul C. ȘCHIOPU - 21-29 Taxation of Revenues from Independent Activities Obtained by Performing Beauty/Fitness Treatments Services
by Lucian CERNUȘCA - 30-41 Specific Regulations Regarding the Establishment, Operation and Organisation of Non-Profit Legal Entities
by Elena STĂNCIULESCU - 42-50 The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)
by Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA - 51-61 The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand
by Kezia Nabella KUSUMA & Yanuar Nanok SOENARNO - 62-72 How Big Data Analytics Impacts the Retail Management on the European and American Markets?
by Mesbaul Haque SAZU & Sakila Akter JAHAN
May 2022, Volume 3, Issue 5
- 3-9 The Two Faces of Currency – Business Success and Failure
by Sorin ȘOMÎTCĂ & Alina CRÎȘMARIU (ȘOMÎTCĂ) - 10-18 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV)
by Paul C. ȘCHIOPU - 19-28 Structural Analysis of the Utilization-Resources, Rotation of the Current Structure and Cost-Effectiveness of a Listed Company
by Bogdan Cosmin GOMOI - 29-38 Corporate Governance Reporting – A Way to Increase Public Trust in Entities
by Dorina PLESCACI - 39-48 Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers
by Lucian CERNUȘCA - 49-61 Challenges Being Faced by Small and Medium Enterprises in Accessing Credit Facilities in Lusaka Province, Zambia
by Vincent MASAKA - 62-72 The Impact of Enterprise Risk Management, Corporate Social Responsibility, and Sustainability Report on Firm Value in Banking Sector of Indonesia, Malaysia and Thailand
by Aldo AMERTA & Yanuar NANOK SOENARNO
April 2022, Volume 3, Issue 4
- 3-11 Accounting in the Context of the COVID-19 Pandemic. Recapitulation and Romanian Perspectives
by Dorina PLESCACI - 12-22 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III)
by Paul C. ȘCHIOPU - 23-33 LLC Versus NGO, Similarities and Differences Regarding the Equities
by Elena STĂNCIULESCU - 34-42 The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)
by Elena Daniela CRIȘAN & Luminița Ramona GRAMA - 43-51 Analysis of the Results Structures Corresponding to a Joint Stock Company
by Bogdan Cosmin GOMOI - 52-60 Aspects Regarding the Support of Non-Profit Entities/Places of Worship
by Lucian CERNUȘCA - 61-65 Judicial Accounting Expertise – Attribute of the Accounting Profession
by Felicia-Elena SUCCURRO (ZAGREAN) - 66-72 Poverty and Inequality as Predictors of Corruption
by Carmen PÎRVAN & Ileana NIȘULESCU
March 2022, Volume 3, Issue 3
- 3-9 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)
by Paul C. ȘCHIOPU - 10-16 LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts
by Elena STĂNCIULESCU - 17-25 The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)
by Elena Daniela CRIȘAN & Luminița Ramona GRAMA - 26-36 Analysis of the Financial Position and Performances at an Entity in the Construction Field
by Bogdan Cosmin GOMOI - 37-47 Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons
by Lucian CERNUȘCA - 48-52 The Contract – Main Source of Civil Obligations. Classification of Contracts
by Ioana Nely MILITARU - 53-61 Research on the Role of the Company’s Financial Statements in the Decision-Making Process
by Adriana Florina POPA & Mihaela Andreea NEDELEA - 62-72 Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure
by Vriska Mega PRATIWI & Anggita Langgeng WIJAYA & Ratih PARAMITASARI
February 2022, Volume 3, Issue 2
- 3-11 Considerations Regarding the Acknowledgment and Counting of the Capital Premiums
by Cristina NICOLAESCU - 12-18 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)
by Paul C. ȘCHIOPU - 19-29 Responsibility Centres and Internal Assignment Prices
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 30-41 Kaizen Costing – A Continuous Improvement Strategy of the Organisations
by Dorina PLESCACI - 42-49 Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term
by Gavril CHIȘ & Adrian Rareș CIUCE - 50-57 The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary
by Doru PLEȘEA - 58-66 The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities
by Lucian CERNUȘCA - 67-72 A Structured Perspective on Behavioral Accounting Research
by Tatiana DĂNESCU & Lavinia CONSTANTINESCU & Bogdan Radu MATEI
January 2022, Volume 3, Issue 1
- 3-8 The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements
by Ludovica BREBAN - 9-16 The General Budget and the Provisional Financial Statements
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 17-25 Study Regarding the Application of Cost Calculation Proceedings in the Production Activity
by Bogdan Cosmin GOMOI - 25-36 The Single Statement Corresponding to the Year 2022
by Lucian CERNUȘCA - 37-43 Taxation of the Natural Persons’ Incomes Based on Income Rules
by Delia DAVID & Luminița PĂIUȘAN & Ștefania Amalia JIMON - 44-52 Considerations on the Improvement of Ethical Decision Making in the Accounting Profession
by Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN - 53-60 Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules
by Doru PLEȘEA - 61-72 Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic
by Linda Puspita SARI & Anggita Langgeng WIJAYA
December 2021 2022, Volume 2, Issue 12
- 3-11 Planning the Training of the Accountancy Apprentices within the Accounting Companies
by Daniela MALEȘ - 12-21 Accounting and Tax Treatment of Provisions
by Cristina NICOLAESCU - 22-33 Applying the Direct-Costing Method in the Hotel Sector
by Cristian-Remus JURJ & Adelin-Nicolae MATEȘ - 34-43 Input and Output in/from the VAT upon Collection System
by Lucian CERNUȘCA - 44-51 Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms
by Doru PLEȘEA - 52-56 SAF-T – The Reporting that Will Improve the Collection?
by Florin ANDREI & Alina PETRAȘ - 57-64 History of Accounting Expertise – At the Profession’s Centenary
by Anca Alexandra PANTAZI & Florentina PANTAZI - 65-72 The Challenges of Digitalization in the Public Sector: Cloud Computing
by Alina CRÎȘMARIU (ȘOMÎTCĂ) & Sorin ȘOMÎTCĂ
November 2021, Volume 2, Issue 11
- 3-9 The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic
by Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ & Silviu Cornel CHIRIAC - 10-16 The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives
by Luana COSĂCESCU - 17-25 Accounting for and Analysing the E-Commerce Operations – between Platform and Courier
by Bogdan Cosmin GOMOI - 26-32 The Accounting Treatment Applicable to Non-Refundable European Funds
by Elena STĂNCIULESCU - 33-41 The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession
by Lucian CERNUȘCA & Ronela-Manuela LASCU - 42-48 The Challenges of Digitalization in the Public Sector: Cloud Computing
by Alina CRÎȘMARIU (ȘOMÎTCĂ) & Sorin ȘOMÎTCĂ - 49-61 Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement
by Claudia Cătălina CIOCAN - 62-72 Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance
by Elena Cristina DORNEANU
October 2021, Volume 2, Issue 10
- 3-8 The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
by Elena STĂNCIULESCU - 9-17 The Accounting Information Quality – A Bibliometric Analysis
by Dorel MATEȘ & Daniela PORDEA - 18-28 Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance
by Elena Cristina DORNEANU - 29-34 Business Digitalization, a Challenge for Taxation
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 35-44 Single Tax Rectifying Statement
by Lucian CERNUȘCA - 45-50 The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price
by Silviu Cornel CHIRIAC - 51-59 The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)
by Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH - 60-72 Macro-Level Determinants of Board Effectiveness in UK and Romanian Listed Companies: A Conceptual Approach
by Peter JANSEN & Gabriel Viorel RAITA
September 2021, Volume 2, Issue 9
- 3-11 Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)
by Claudia Cătălina CIOCAN - 12-21 The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic
by Bogdan Cosmin GOMOI - 22-32 Adjusting the Tax Base of the Value Added Tax
by Lucian CERNUȘCA - 33-44 Tax Inspection
by Raluca Cristina ANDREI - 45-51 The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)
by Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH - 52-62 Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia
by Anggita Langgeng WIJAYA & Mayang Resqita Ayu NADYA - 63-72 Direct Taxation in the European Union Countries (II)
by Maria-Cosmina PINȚEA
August 2021, Volume 2, Issue 8
- 3-9 Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)
by Claudia Cătălina CIOCAN - 10-17 Human Resources Budget
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 18-27 Short Financial Diagnosis for a Transport Entity
by Bogdan Cosmin GOMOI - 28-36 The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession
by Lucian CERNUȘCA & Vanina Adoriana TRIFAN - 37-44 The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax
by Elena STĂNCIULESCU - 45-52 Financial Mechanisms Used in Implementing Projects with European Funds
by Mihaela ENACHI - 53-64 The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks
by Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH - 65-72 Direct Taxation in the European Union Countries (I)
by Maria-Cosmina PINȚEA
July 2021, Volume 2, Issue 7
- 3-13 LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories
by Elena STĂNCIULESCU - 14-24 The Budgetary Management of Sales
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 25-34 Study Regarding the Development of an Investment Project. (III) – Project Evaluation
by Bogdan Cosmin GOMOI - 35-43 Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities
by Lucian CERNUȘCA - 44-56 The Impact of COVID-19 on the Tax Policy in the European Union
by Radu CIOBANU & Adriana Florina POPA & Mirela PĂUNESCU - 57-63 Setting Up Share Companies and Partnerships Limited by Shares
by Ioana Nely MILITARU - 64-72 Development of Rating Models under IFRS 9
by Ioan-Codruț ȚURLEA
June 2021, Volume 2, Issue 6
- 3-7 Performance Measurement Methods in Business Entities
by Ioan-Codruț ȚURLEA - 8-17 LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets
by Elena STĂNCIULESCU - 18-25 Approaches to Setting Sales Prices
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU & Ioan-Codruț ȚURLEA - 26-37 Study Regarding the Development of an Investment Project. (II) – Estimating the Cost of Project and Identifying the Main Income and Expense Flows
by Bogdan Cosmin GOMOI - 38-45 Development of Rating Models under IFRS 9
by Ioan-Codruț ȚURLEA - 46-53 Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011
by Lucian CERNUȘCA - 54-61 The Contents of the Civil Legal Report
by Ioana Nely MILITARU - 62-72 Comparative Analysis of Direct Taxation Rules from Different European Union Countries
by Maria-Cosmina PINȚEA
May 2021, Volume 2, Issue 5
- 3-14 Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models
by Valentin BURCĂ & Oana BOGDAN - 15-24 Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers
by Elena STĂNCIULESCU - 25-34 The Budgetary Management of Production
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 35-43 Study Regarding the Development of an Investment Project. (I) – Identifying the Main Suppliers and Customers
by Bogdan Cosmin GOMOI - 44-48 Accounting for the Loans Granted for Early Education
by Mirela PAVONE & Allex ZARA & Adriana POPA - 49-57 The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
by Lucian CERNUȘCA - 58-62 The Administration of Another Person’s Assets
by Ioana Nely MILITARU