Sustainability and nonfinancial reporting

The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage

The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage

Florinel Marian Sgârdea, Liviu Marian Matac, Maria Bolboceanu, Paul-Tiberius Coman

Pages: 2-10

Published online: 24 Dec 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.01

Statistics: views 77 / PDF DL 156 / PDF views 51

Abstract | PDF (260.04 KB)

Information management and technology

Effects of Adopting and Adapting Artificial Intelligence-Based Technologies on an ERP IT System

Effects of Adopting and Adapting Artificial Intelligence-Based Technologies on an ERP IT System

Viorel Costin Banța, Raluca Florentina Crețu, Gabriel Ilie Staicu

Pages: 11-18

Published online: 24 Dec 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.02

Statistics: views 40 / PDF DL 152 / PDF views 22

Abstract | PDF (485.81 KB)

Financial and performance management

Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization

Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization

Bogdan Cosmin Gomoi

Pages: 19-28

Published online: 24 Dec 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.03

Statistics: views 32 / PDF DL 130 / PDF views 25

Abstract | PDF (231.51 KB)

Business law

Insurance Intermediaries

Insurance Intermediaries

Ioana Nely Militaru

Pages: 29-35

Published online: 24 Dec 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.04

Statistics: views 29 / PDF DL 116 / PDF views 14

Abstract | PDF (235.99 KB)

Taxation

Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code

Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code

Lucian Cernușca

Pages: 36-46

Published online: 24 Dec 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.05

Statistics: views 110 / PDF DL 360 / PDF views 109

Abstract | PDF (257.55 KB)

Taxation

Standard Audit File for Tax – SAF-T

Standard Audit File for Tax – SAF-T

Elena Stănciulescu

Pages: 47-57

Published online: 24 Dec 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.06

Statistics: views 57 / PDF DL 368 / PDF views 249

Abstract | PDF (220.32 KB)

Financial and performance management

Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company

Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company

Munashe T. Ziyambi, Newman Wadesango

Pages: 58-73

Published online: 24 Dec 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.07

Statistics: views 22 / PDF DL 117 / PDF views 7

Abstract | PDF (345.17 KB)


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