Sustainability and non-financial reporting

Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance

Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance

Petrică-Dumitru Becheș

Pages: 2-14

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.01

Statistics: views 28 / PDF DL 31 / PDF views 12

Abstract | PDF (292.83 KB)

Business strategy, risk and corporate governance

The Impact of Foreign Direct Investment on Economic Development

The Impact of Foreign Direct Investment on Economic Development

David Rareș Tituleasa Costache, Pompei Mititean

Pages: 15-27

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.02

Statistics: views 26 / PDF DL 89 / PDF views 31

Abstract | PDF (282.93 KB)

Financial accounting and reporting

Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases

Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases

Marian Săcărin

Pages: 28-40

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.03

Statistics: views 40 / PDF DL 48 / PDF views 21

Abstract | PDF (253.79 KB)

Financial and performance management

Accounting and Performance Management Particularities at a Business and Management Consulting Firm

Accounting and Performance Management Particularities at a Business and Management Consulting Firm

Bogdan Cosmin Gomoi

Pages: 41-49

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.04

Statistics: views 41 / PDF DL 60 / PDF views 38

Abstract | PDF (230.00 KB)

Financial accounting and reporting

Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Elena Stănciulescu

Pages: 50-59

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.05

Statistics: views 51 / PDF DL 76 / PDF views 38

Abstract | PDF (226.42 KB)

Taxation

Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

Lucian Cernușca

Pages: 60-72

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.06

Statistics: views 71 / PDF DL 471 / PDF views 44

Abstract | PDF (221.24 KB)

Internal control, audit and assurance

Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda

Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda

Isaac Peter Otai, Barbra Deborah Erima Birungi

Pages: 73-82

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.07

Statistics: views 19 / PDF DL 35 / PDF views 3

Abstract | PDF (273.84 KB)


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