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 84 / PDF DL 238 / PDF views 57

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 52 / PDF DL 243 / PDF views 27

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 43 / PDF DL 228 / 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 39 / PDF DL 193 / PDF views 20

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 119 / PDF DL 479 / PDF views 114

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 66 / PDF DL 458 / PDF views 255

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 31 / PDF DL 190 / PDF views 7

Abstract | PDF (345.17 KB)


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