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 55 / PDF DL 45 / PDF views 31

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 24 / PDF DL 34 / PDF views 30

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 20 / PDF views 10

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 36 / PDF DL 248 / PDF views 147

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 43 / PDF DL 52 / PDF views 20

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 34 / PDF DL 34 / PDF views 14

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 31 / PDF DL 100 / PDF views 57

Abstract | PDF (691.96 KB)


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