Sustainability and non-financial 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 84 / PDF DL 74 / PDF views 56

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 28 / PDF DL 51 / PDF views 34

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 9 / PDF DL 32 / PDF views 11

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 51 / PDF DL 287 / PDF views 171

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 56 / PDF DL 88 / PDF views 37

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 56 / PDF DL 77 / PDF views 32

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 44 / PDF DL 197 / PDF views 128

Abstract | PDF (691.96 KB)


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