Sustainability and nonfinancial reporting

Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education

Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education

Nicolae Bobițan, Diana Dumitrescu

Pages: 2-11

Published online: 27 Sep 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.01

Statistics: views 100 / PDF DL 144 / PDF views 66

Abstract | PDF (266.36 KB)

Information management and technology

Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office

Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office

Luana Cosăcescu

Pages: 12-21

Published online: 27 Sep 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.02

Statistics: views 38 / PDF DL 116 / PDF views 36

Abstract | PDF (251.36 KB)

Business law

The Main General and Special Rules Related to the Conclusion of the Insurance Contract

The Main General and Special Rules Related to the Conclusion of the Insurance Contract

Ioana Nely Militaru

Pages: 22-30

Published online: 27 Sep 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.03

Statistics: views 14 / PDF DL 78 / PDF views 13

Abstract | PDF (241.93 KB)

Taxation

Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment

Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment

Elena Stănciulescu

Pages: 31-39

Published online: 27 Sep 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.04

Statistics: views 68 / PDF DL 381 / PDF views 199

Abstract | PDF (204.89 KB)

Taxation

Determinants of the Effective Tax Rate

Determinants of the Effective Tax Rate

Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian

Pages: 40-45

Published online: 27 Sep 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.05

Statistics: views 69 / PDF DL 165 / PDF views 55

Abstract | PDF (200.77 KB)

Taxation

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons

Lucian Cernușca

Pages: 46-55

Published online: 27 Sep 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.06

Statistics: views 69 / PDF DL 166 / PDF views 37

Abstract | PDF (220.49 KB)

Information management and technology

AI in Accounting: Insights from a Bibliometric Analysis

AI in Accounting: Insights from a Bibliometric Analysis

Ani Stoykova

Pages: 56-71

Published online: 27 Sep 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.07

Statistics: views 47 / PDF DL 331 / PDF views 155

Abstract | PDF (691.96 KB)


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