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Content
October 2024, Volume 5, Issue 10
- 2-6 The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union
by Liviu Marian MATAC & Florentina PANTAZI & Paul-Tiberius COMAN & Maria BOLBOCEANU - 7-17 The Impact of “Troubled Times” on Economic and Financial Legislation in Romania
by Claudia-Florina BOTAR - 18-27 Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession
by Elena STĂNCIULESCU & Mihai VUȚĂ & Maria Teodora VUȚĂ - 28-40 Financial Management and Analysis Features at Operating Cycle Level
by Bogdan Cosmin GOMOI - 41-49 Redirecting Amounts from Tax Owed by Companies for Sponsorships
by Lucian CERNUȘCA - 50-63 Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes
by Mary PHIRI & Newman WADESANGO - 64-73 The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda
by Isaac Peter OTAI
September 2024, Volume 5, Issue 9
- 2-10 Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets
by Cristina NICOLAESCU & Monica VERESS - 11-24 Financial Management of a Company in the Pharmaceutical Sector
by Bogdan Cosmin GOMOI - 25-32 Considerations Regarding the Conclusion of the Insurance Contract by Electronic Means, Remotely, and Through Intermediaries
by Ioana Nely MILITARU - 33-38 RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud
by Elena STĂNCIULESCU - 39-48 Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
by Daniela-Nicoleta SAHLIAN & Silviu Cornel CHIRIAC & Radu CIOBANU & Maria Teodora VUȚĂ - 49-64 The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper
by Faustine Juma MASUNGA - 65-81 Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco
by Kawtar BENKIRANE & Khadija BENAZZI
August 2024, Volume 5, Issue 8
- 2-11 Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education
by Nicolae BOBIȚAN & Diana DUMITRESCU - 12-21 Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office
by Luana COSĂCESCU - 22-30 The Main General and Special Rules Related to the Conclusion of the Insurance Contract
by Ioana Nely MILITARU - 31-39 Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment
by Elena STĂNCIULESCU - 40-45 Determinants of the Effective Tax Rate
by Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN - 46-55 Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons
by Lucian CERNUȘCA - 56-71 AI in Accounting: Insights from a Bibliometric Analysis
by Ani STOYKOVA
July 2024, Volume 5, Issue 7
- 1-5 Sustainability Reporting and the Impact on Accounting Education
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 6-17 Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center
by Bogdan Cosmin GOMOI - 18-26 The Elements of the Insurance Contract
by Ioana Nely MILITARU - 27-35 Offences Removed from the Scope of the Prevention Law
by Elena STĂNCIULESCU - 36-50 Bibliometric Analysis of Cloud Accounting Phenomenon (II)
by Claudia-Florina BOTAR - 51-61 How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?
by Marius Eugen ROGOZ & Dragoș Andrei STOICA - 62-73 Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants
by Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA
June 2024, Volume 5, Issue 6
- 1-10 How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?
by Marius Eugen ROGOZ & Dragoș Andrei STOICA - 11-22 The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector
by Daniel CEGUȘ & Anda GHEORGHIU & Florentina NEAMȚU - 23-29 The Supply Contract
by Ioana Nely MILITARU - 30-40 Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts
by Lucian CERNUȘCA - 41-53 Bibliometric Analysis of Cloud Accounting Phenomenon (I)
by Claudia-Florina BOTAR - 54-67 Macroeconomic Prospects for Public Finance Management Sustainability: An Econometric Approach for Debt in Central and Eastern European Countries
by Cecilia CIOCÎRLAN & Bianca Roxana SALAGEANU (ȘOLDAN) & Andreea STANCEA & Victor CIUCIUC - 68-76 The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies
by Ana-Gabriela RUSU
May 2024, Volume 5, Issue 5
- 1-12 The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway through the Global Health Crisis (II)
by Claudia-Florina BOTAR - 13-21 The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies
by Ana-Gabriela RUSU - 22-31 Sustainability in the Digital Age: The Impact of Social Performance on the Profitability of Cyber Companies
by Victor Emanuel CIUCIUC & Maria-Manuela CATRINA & Paul Ștefan MARKOVITS & Pompei MITITEAN - 32-41 Sustainability Reporting. The Romanian Sustainability Code
by Elena STĂNCIULESCU - 42-50 Analysis of the Financial Structure and of the Financing Structure within a Car Manufacturing Company
by Bogdan Cosmin GOMOI - 51-70 Revolutionising Trade: Exploring how Innovation in Selected African Countries Shapes Economic Relations with Key Regions
by Victor Ushahemba IJIRSHAR & Isa Jibrin OKPE & Jerome Terhemba ANDOHOL & Philip Terhemen ABACHI & Solomon GBAKA - 71-80 Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy
by Sunday OTUYA
April 2024, Volume 5, Issue 4
- 1-14 The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway Through the Global Health Crisis (I)
by Claudia-Florina BOTAR - 15-26 E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment
by Elena STĂNCIULESCU - 27-35 The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector
by Bogdan Cosmin GOMOI - 36-47 Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises
by Mirela PĂUNESCU - 48-55 New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis
by Lucian CERNUȘCA - 56-67 Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review
by Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ - 68-79 The Influence of Corporate Governance Index and Related-Party Transactions on Company Value with Political Connections as a Moderation Variable: The Case of State-Owned Companies on the Indonesia Stock Exchange
by Ima Widha RATNASARI & Gede Adi YUNIARTA & Desak Nyoman Sri WERASTUTI
March 2024, Volume 5, Issue 3
- 1-15 Bibliometric Analysis of Cloud Accounting Phenomenon (II)
by Claudia-Florina BOTAR - 16-24 Forensic Accounting: The Emergence and Evolution of a Profession
by Nicolae BOBIȚAN & Diana DUMITRESCU - 25-34 Comparative Study on the Analysis of the Main Financial Indicators in Production, Trade and Services Activities
by Bogdan Cosmin GOMOI - 35-41 RO e-Transport National System
by Elena STĂNCIULESCU - 42-49 Aspects Regarding the Related Enterprises
by Lucian CERNUȘCA - 50-61 Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax
by Diana-Gabriela POHAȚĂ - 62-73 Understanding the Role of Corporate Governance in Driving Sustainability in Europe
by Pompei MITITEAN & Mihai-Alexandru GHIGIU
February 2024, Volume 5, Issue 2
- 1-13 Bibliometric Analysis of Cloud Accounting Phenomenon (I)
by Claudia-Florina BOTAR - 14-22 Is There a Correlation Between the Level of Education and Economic Growth in a State?
by Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN - 23-28 Forensic Accounting, a Viable Solution for Economic Security
by Ioan MINDA - 29-37 Guarantee-Return System for Nonreusable Primary Packaging
by Elena STĂNCIULESCU - 38-47 Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field
by Bogdan Cosmin GOMOI - 48-57 Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices
by Lucian CERNUȘCA - 58-73 Revenue Sources in the Budgets of Public Higher Education Institutions. An Empirical Examination of Financial and Non-Financial Performance Criteria
by Oana CHIRICA & Mihai-Alexandru GHIGIU
January 2024, Volume 5, Issue 1
- 2-10 Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence
by Adriana Florina POPA & Gabriel Viorel RAITA - 11-16 Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania
by Delia DAVID & Eugen DELIMAN & Marius F. DRĂGĂNESCU & Andrea ONDREIOV - 17-30 Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics
by Bogdan Cosmin GOMOI - 31-42 Single Return Corresponding to 2024
by Lucian CERNUȘCA - 43-48 Non-Taxable Salary Benefits Granted to Employees in 2024
by Elena STĂNCIULESCU - 49-58 The Relationship Between Tax Pressure and Economic Crime
by Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA) - 59-72 Impact of Security Threats on Investment in Nigeria
by Isa Jibrin OKPE & Victor Ushahemba IJIRSHAR & Amina Shehu IBRAHIM & Samuel Igwe OGODA
December 2023 2024, Volume 4, Issue 12
- 2-5 Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 6-15 The Relationship Between Tax Pressure and Economic Crime
by Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA) - 16-25 Accounting Practices Related to the Banking Industry. Network Settlements
by Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE - 26-35 Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value
by Cristina NICOLAESCU & Monica BIJA - 36-44 Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level
by Bogdan Cosmin GOMOI - 45-53 RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State
by Elena STĂNCIULESCU - 54-63 New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024
by Lucian CERNUȘCA - 64-72 A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises
by Pompei MITITEAN
November 2023, Volume 4, Issue 11
- 1-7 Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (II)
by Claudia-Florina BOTAR - 8-18 Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices
by Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU - 19-30 Methods of Financial Diagnosis Applicable in the Transport Area. A Vision of a Resilient and Sustainable Activity
by Bogdan Cosmin GOMOI - 31-39 Taxation of Activities in the IT Field
by Lucian CERNUȘCA - 40-48 Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons
by Elena STĂNCIULESCU - 49-65 Comparative Analysis Cryptocurrencies Versus Stocks
by Ovidiu-Constantin BUNGET & Georgiana-Iulia LAZEA (TRIFA) - 66-76 Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena
by Swastika GAYEN & Jaybhushan MAHALLE & Vishwajit HARISH & Taniya MALIK
October 2023, Volume 4, Issue 10
- 1-9 The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?
by Luana COSĂCESCU - 10-22 Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)
by Claudia-Florina BOTAR - 23-32 Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability
by Bogdan Cosmin GOMOI - 33-41 Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting
by Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU - 42-48 New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023
by Lucian CERNUȘCA - 49-59 Mitigating Financial Distress: Analysis of Financial Indicators for Startup Companies in Indonesia
by Adi GUNANTO - 60-73 Presidential Election and SME Transformation in Indonesia: The Influence of Policies and Political Dynamics
by Ninik SRIJANI & Siti AISYAH & Lilik Sri HARIANI
September 2023, Volume 4, Issue 9
- 2-7 The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members
by Paul C. ȘCHIOPU - 8-19 Funding Strategies at the Level of an Entity
by Bogdan Cosmin GOMOI - 20-30 Shares – General Concepts and Assessment
by Elena Valentina ȚILICĂ & Radu CIOBANU - 31-40 Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights
by Lucian CERNUȘCA - 41-55 Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka
by L.M.I.M. Lewliyadda & T.T. Subasinghe - 56-63 Predicting Stock Performance in Indian Mid-Cap and Small-Cap Firms: An Exploration of Financial Ratios Through Logistic Regression Analysis
by Harshit GURANI - 64-72 Food Trade Deficits in West Africa: Is There Any Reason for Anxiety?
by Naomi O. DOKI & Joseph FEFA & Emmanuel Aondongusha ASUE & Princewill OKWOCHE & Victor Ushahemba IJIRSHAR
August 2023, Volume 4, Issue 8
- 1-5 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)
by Paul C. ȘCHIOPU - 6-15 Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators
by Bogdan Cosmin GOMOI - 16-22 Bonds – General Concepts and Assessment
by Elena Valentina ȚILICĂ & Radu CIOBANU - 23-31 Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights
by Lucian CERNUȘCA - 32-47 Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto
by Hanna HANIFA & Oman RUSMANA & Dona PRIMASARI - 48-63 All’s (or Not) Fair in Work and Life? Focus on Females in Information and Communications Technology Through the Prism of Work-Life Balance
by Wiza MUNYEKA & Ashika MAHARAJ - 64-73 Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence
by Krismiaji & Handayani & Sumayyah
July 2023, Volume 4, Issue 7
- 1-17 Comparative Analysis of Cryptocurrencies Versus Shares
by Ovidiu-Constantin BUNGET & Georgiana-Iulia TRIFA - 18-22 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)
by Paul C. ȘCHIOPU - 23-33 Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity
by Bogdan Cosmin GOMOI - 34-43 Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony
by Lucian CERNUȘCA - 44-48 Individual Labour Disputes
by Raluca DIMITRIU - 49-59 The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector
by Pompei MITITEAN & Nicoleta-Florina SĂRMAȘ - 60-72 Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania
by Claudia-Florina BOTAR
June 2023, Volume 4, Issue 6
- 1-11 The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector
by Pompei MITITEAN & Nicoleta-Florina SĂRMAȘ - 12-18 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)
by Paul C. ȘCHIOPU - 19-29 Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry
by Bogdan Cosmin GOMOI - 30-36 Assessment Approaches: The Income Approach (II)
by Elena Valentina ȚILICĂ & Radu CIOBANU - 37-46 Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year
by Lucian CERNUȘCA - 47-59 Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance
by Mayank JAIN - 60-72 The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance
by Anggita Langgeng WIJAYA & Ima Widha RATNASARI
May 2023, Volume 4, Issue 5
- 2-14 Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania
by Claudia-Florina BOTAR - 15-25 Accounting and Tax Issues Regarding the Subsidies
by Cristina NICOLAESCU & Monica BIJA - 26-34 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)
by Paul C. ȘCHIOPU - 35-47 Analysis of the Structure, Reliability, Financial Balance and Indebtedness Related to a Company in the Transport Sector
by Bogdan Cosmin GOMOI - 48-55 Assessment Approaches: The Income Approach (I)
by Elena Valentina ȚILICĂ & Radu CIOBANU - 56-64 News Regarding the Taxation of Authorized Natural Persons in 2023
by Lucian CERNUȘCA - 65-72 A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession
by Ovidiu-Constantin BUNGET & Cristian LUNGU
April 2023, Volume 4, Issue 4
- 3-8 Involving the Accounting Profession in the Sustainable Development of the Business Environment
by Ioana HERBEI - 9-16 A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession
by Ovidiu-Constantin BUNGET & Cristian LUNGU - 17-27 Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
by Elena Alina OLARU (COLBEA) - 28-38 Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)
by Paul C. ȘCHIOPU - 39-50 Analysis of the Main Financial Indicators Related to a Company in the Rolling Stock Industry
by Bogdan Cosmin GOMOI - 51-58 The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public
by Lucian CERNUȘCA - 59-72 Disentangling the Concentration-Performance Nexus: An Empirical Study of Indian-Listed Firms Across Diverse Industries
by Mayank JAIN
March 2023, Volume 4, Issue 3
- 3-12 Co-operation – Challenges for the Accounting Profession
by Maria MORNEA - 13-24 Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty
by Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ - 25-33 Cost of the Products’ Life Cycle
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 34-45 Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products
by Bogdan Cosmin GOMOI - 46-52 Assessment Approaches: Market Approach
by Elena Valentina ȚILICĂ & Radu CIOBANU - 53-61 Updates on the Taxation of Lease Income in 2023
by Lucian CERNUȘCA - 62-72 Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
by Elena Alina OLARU (COLBEA)
February 2023, Volume 4, Issue 2
- 3-13 The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them
by Marian SĂCĂRIN - 14-20 The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative
by Paul C. ȘCHIOPU - 21-28 The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters
by Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN - 29-40 Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova
by Bogdan Cosmin GOMOI - 41-49 Assessment Approaches: The Cost Approach
by Elena Valentina ȚILICĂ & Radu CIOBANU - 50-61 Single Statement Corresponding to 2023
by Lucian CERNUȘCA - 62-72 Drivers of Operating Profit: A Focus on Selected Firms’ Costs
by Gilbert Ogechukwu NWORIE & Ugochukwu J. NWOYE
January 2023, Volume 4, Issue 1
- 2-9 Post-Pandemic Effects on the Business Environment and the Accounting Profession
by Claudia-Florina BOTAR - 10-18 Entities Assessment Methods Based on the Notion of Goodwill
by Dorina PLESCACI - 19-29 Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information
by Bogdan Cosmin GOMOI - 30-41 The Accounting and Fiscal Regime of Dividends in 2023
by Lucian CERNUȘCA - 42-49 The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions
by Antonia-Cătălina HORVAT - 50-57 Analysis of the Decisive Factors of the VAT Gap
by Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN - 58-72 The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period
by Magdalena Judika Br. SIRINGORINGO & Jadongan SIJABATB
December 2022 2023, Volume 3, Issue 12
- 2-12 A Bibliometric Analysis of the Bankruptcy Risk Research Within Economic Entities
by Dorina PLESCACI - 13-22 Normative and Accounting Issues on Public Procurement of Services
by Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU - 23-34 The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash & Carry Type of Entity
by Bogdan Cosmin GOMOI - 35-42 Determining the Impact of COVID-19 on an Airline Entity Through Financial Analysis
by Ecaterina CIOBAN - 43-54 The VAT Regime Regarding the Trading of Lands and Buildings
by Lucian CERNUȘCA - 55-65 The Relationship Between Corporate Governance Mechanisms and Financial Institution Performance. A COVID-19 Perspective
by Pompei MITITEAN - 66-72 Role of Analytics in Shaping the Supply Chain Industry in the Middle East
by Mohammad BIN HAMMAM & Salatun-Nisa KHAYEB & Abdullah Abu MUHTABIYEN
November 2022, Volume 3, Issue 11
- 3-7 Approaching Sustainability in the Accounting Profession in Romania
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 8-14 Practical Aspects Regarding the Accounting of Social Enterprises
by Cristina NICOLAESCU & Monica BIJA - 15-23 Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania
by Cristian-Remus JURJ - 24-38 Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis
by Adelin-Nicolae MATEȘ - 39-50 Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships
by Lucian CERNUȘCA - 51-64 Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements
by Bogdan Cosmin GOMOI - 65-72 How Analytics Creates Strategic Business Value: Perspectives from French MNCs
by Akhter Salahuddin MOHAMMED
October 2022, Volume 3, Issue 10
- 3-8 Non-Financial Reporting – Key-Element for the Current and Future Business
by Elena STĂNCIULESCU & Mihai VUȚĂ - 9-13 The Role of Cryptocurrency in the Sustainable Development of Business
by Alina-Mihaela IRIMESCU & Corina-Graziella BÂTCĂ-DUMITRU - 14-22 Analysis of the Financial Position of a Business Operator in the Beauty Industry
by Bogdan Cosmin GOMOI - 23-33 New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022
by Lucian CERNUȘCA - 34-41 Analysis of the Decisive Factors of the VAT Gap
by Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN - 42-47 The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment
by Silviu Cornel CHIRIAC - 48-59 Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View
by Claudia Cătălina CIOCAN - 60-72 How Analytics Is Facilitating Global Trade: Evidence from Modernizing the Global Supply Chain
by Samuel Jacob ABERMANN & Carlos ALVAREZ
September 2022, Volume 3, Issue 9
- 3-14 Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View
by Claudia Cătălina CIOCAN - 15-23 Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments
by Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE & Adriana Florina POPA - 24-32 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)
by Paul C. ȘCHIOPU - 33-43 Short Financial Diagnosis at a Do-It-Yourself Company
by Bogdan Cosmin GOMOI - 44-54 Accounting and Fiscal Treatment Regarding the Travel Expenses
by Lucian CERNUȘCA - 55-61 How Quarterly Reports Support the Market
by Natashya NATASHYA & Yanuar Nanok SOENARNO - 62-72 How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance
by Daniul Thomas ISENBERG & Mesbaul Haque SAZU & Sakila Akter JAHAN
August 2022, Volume 3, Issue 8
- 3-10 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII)
by Paul C. ȘCHIOPU - 11-22 IAS 41 Agriculture
by Corina-Graziella BÂTCĂ-DUMITRU & Adriana Florina POPA - 23-33 The Financial Analysis of a Retailer in Romania
by Bogdan Cosmin GOMOI - 34-44 New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023
by Lucian CERNUȘCA - 45-55 The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity
by Elena STĂNCIULESCU - 56-62 The Two Sides of the Coin – The Success and Failure of the Business
by Sorin ȘOMÎTCĂ & Alina CRÎȘMARIU (ȘOMÎTCĂ) - 63-72 Distribution of Dividends by Companies in 2020. Case Study on the Indonesia Stock Exchange
by Justin GOTAMA & Yanuar Nanok SOENARNO
July 2022, Volume 3, Issue 7
- 3-13 Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI)
by Paul C. ȘCHIOPU - 14-23 Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions
by Bogdan Cosmin GOMOI - 24-34 Adjustment of Value-Added Tax
by Lucian CERNUȘCA - 35-42 The Impact of Socio-Cultural Factors on the Business Environment
by Cătălina-Ioana TOADER - 43-54 The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)
by Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA - 55-61 The Relevance of Cost-Value-Performance Trinom for Organization Management
by Mihaela (ȘTEFAN) HINT - 62-72 The Impact of Data Analytics on High Efficiency Supply Chain Management
by Sakila Akter JAHAN & Mesbaul Haque SAZU
June 2022, Volume 3, Issue 6
- 3-11 The Impact of Socio-Cultural Factors on the Business Environment
by Cătălina-Ioana TOADER