Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Luminita Paiusan"'
Publikováno v:
CECCAR Business Review, Vol 4, Iss 2, Pp 21-28 (2023)
This article aims to present the characteristics of accounting and taxation of the mineral resources exploitation activity, particularly the exploitation of geothermal waters. This economic activity has a series of particularities, and our goal is to
Externí odkaz:
https://doaj.org/article/a6d4954e13fe44dbb5bfe44af595eb17
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXI, Iss 1, Pp 697-702 (2021)
All economists, regardless of doctrinal orientation, agree that information in general and accounting information in particular play a key role in economic action. The objectives of this paper were to present and clarify issues related to the underes
Externí odkaz:
https://doaj.org/article/70f96981b2ed4b448589eced32ae8b59
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXI, Iss 2, Pp 940-944 (2021)
In the present empirical study, we aimed to analyze the suggestive accounting information as relevant to the deductible expenses in the calculation of the taxable profit and the profit tax and their incidence to the deductibility of the Value Added T
Externí odkaz:
https://doaj.org/article/96047f22ab9e4ee4ad654938d243ac0f
Publikováno v:
SEA: Practical Application of Science, Vol VI, Iss 16 (1/2018), Pp 53-58 (2018)
Knowledge of investment costs is a basic tool at the hands of managers and is used to increase the efficiency of economic activity. The investment cost study aims to obtain profits under various aspects, both at microeconomic and macroeconomic level.
Externí odkaz:
https://doaj.org/article/5f76ba6cdf7c48378d94f8a0e23796ca
Publikováno v:
SEA: Practical Application of Science, Vol V, Iss 15 (3/2017), Pp 451-458 (2017)
Our research is topical in the context in which accounting takes an increasingly important role in the social life of each individual and implicitly of the society it belongs to and aims to present the alternative accounting concepts and practices of
Externí odkaz:
https://doaj.org/article/253268bc1d2044d68cba7cfcf5bc7e74
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 24, Iss 3, Pp 101-112 (2014)
In the context of current interconnected capital markets, all the investors, regardless their country of origin would be provided with the improvement of the quality and comparability of financial information due to the high quality of some common st
Externí odkaz:
https://doaj.org/article/85df853b6046409aae59426c4fc7783c
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 25, Iss 4, Pp 11-24 (2015)
The decision of the Swiss National Bank of giving up the fixed rate of 1,2 Euro/CHF on the 15th of January 2015, a rate established at its admission to the Monetary Economic Union, had consequences on Central and Eastern European countries because a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9731e5a9f1493940889425fca0955744
https://doaj.org/article/7fa6dd5bcc5943bfab04d2428909c2d2
https://doaj.org/article/7fa6dd5bcc5943bfab04d2428909c2d2
Autor:
Delia DAVID, Luminita PAIUSAN
Publikováno v:
Anale. Seria Stiinte Economice. Timisoara. :431-439
Banks contribute through their work to financial developments as they ensure at least the necessary structure for the market economy. The lending activity of banks takes place in accordance with the national regulations specific to each country indiv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::6576fbc42e899c3f609d2c695d43c390
http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_066.pdf
http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_066.pdf
Publikováno v:
CECCAR Business Review, Vol 3, Iss 1, Pp 37-43 (2022)
The purpose of this paper is to present the specific features of income taxation of the self-employed population, based on income thresholds. Income thresholds are a fixed amount established by the General Regional Directorates of Public Finances for
Externí odkaz:
https://doaj.org/article/8d3c35370faf452895c692be73df3e82
Publikováno v:
CECCAR Business Review, Vol 1, Iss 6, Pp 30-37 (2020)
Cost calculation plays an important part in the decision-making process of management of the economic entities. The aim of this article is to highlight the advantages and disadvantages of the Activity-Based Costing (ABC) calculation method when calcu
Externí odkaz:
https://doaj.org/article/608a8244248144ab9e7e5ba7e52a19ad