Zobrazeno 1 - 10
of 33
pro vyhledávání: '"MARIA ZENOVIA GRIGORE"'
Autor:
Maria Zenovia GRIGORE, Iuliana UȚĂ
Publikováno v:
Challenges of the Knowledge Society, Vol 17, Iss 1, Pp 658-671 (2024)
The construction sector plays a key role in the economic development of a country, providing not only essential infrastructure, but also many jobs. In this context, the Romanian government has implemented in 2019 a series of fiscal measures aimed at
Externí odkaz:
https://doaj.org/article/236a5a3e9c594d7cb00cb57b042364c4
Publikováno v:
Challenges of the Knowledge Society, Vol 15, Iss 1, Pp 644-650 (2022)
The common system of value added tax plays an important role in the European single market, with VAT being a major source of revenue for Member States as well as for the EU budget. EU VAT legislation is constantly changing until a single EU VAT area
Externí odkaz:
https://doaj.org/article/2176463581a74b089fe9df14fa2f4429
Publikováno v:
Challenges of the Knowledge Society, Vol 14, Iss 1, Pp 844-852 (2021)
The social protection measures imposed or recommended by the authorities during 2020, as a result of the COVID-19 pandemic, had a negative impact on the activity carried out by several economic entities in Romania, calling into question the presumpti
Externí odkaz:
https://doaj.org/article/b20aceee59424e50b7b0d0c789dc8149
Publikováno v:
Challenges of the Knowledge Society, Vol 14, Iss 1, Pp 823-827 (2021)
The period of the COVID-19 pandemic brought many economic, social and environmental challenges. In the financial-accounting sector, the situation of uncertainty, including remote work, has generated and continues to generate various problems for comp
Externí odkaz:
https://doaj.org/article/a3e25fa1508f469c9cc432681c65d6fa
Autor:
MARIANA GURĂU, MARIA ZENOVIA GRIGORE
Publikováno v:
Global Economic Observer, Vol 8, Iss 1, Pp 63-67 (2020)
In order to meet the objective of accounting, to present a true and fair view of the financial position, performance and cash flow of an economic entity, it is necessary to choose appropriate accounting policies. The accounting policies represent the
Externí odkaz:
https://doaj.org/article/6176e56010214680b4fbc986e126665d
Autor:
MARIA ZENOVIA GRIGORE, MARIANA GURĂU
Publikováno v:
Global Economic Observer, Vol 7, Iss 2, Pp 81-87 (2019)
F. Modigliani and M. Miller demonstrated in 1958 that in the context of perfect market the financial structure of the firm does not influence its value. Since then, many researchers have approached the issue of financial structure in less restrictive
Externí odkaz:
https://doaj.org/article/cafb4e1bd73d4603a4d3bc414e1d0f66
Autor:
Maria Zenovia GRIGORE, Mariana GURĂU
Publikováno v:
Challenges of the Knowledge Society, Vol 12, Iss -, Pp 866-871 (2018)
In January 2018 the EU has released two proposal designed to simplify the VAT system, specifically around reduced rates, and to reduce compliance costs of smaller businesses in respect of VAT. The EU's common rules on VAT rates do not treat Member
Externí odkaz:
https://doaj.org/article/48275430ffb3483884d0ae2e4492005a
Autor:
Mariana GURĂU, Maria Zenovia GRIGORE
Publikováno v:
Challenges of the Knowledge Society, Vol 7, Iss -, Pp 801-807 (2017)
The purpose of this paper is to make a summary of the accounting and tax provisions of the tangible assets, regarding the current trend of disconnection between tax and accounting. Also, we are going to put together both tax and accounting provisions
Externí odkaz:
https://doaj.org/article/1a4f1615c4534440ad3a6d4f84d5f9db
Autor:
Mariana GURĂU, Maria Zenovia GRIGORE
Publikováno v:
Challenges of the Knowledge Society, Vol 6, Iss -, Pp 790-794 (2016)
To make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors. However, even though one of the obj
Externí odkaz:
https://doaj.org/article/d0604a7b21f948e0832b4e1eef01d9c1
Autor:
Maria Zenovia GRIGORE, Mariana GURĂU
Publikováno v:
Challenges of the Knowledge Society, Vol 5, Iss 1, Pp 770-777 (2015)
One of the most important early decisions for an entrepreneur is choosing the optimal form of organization for his business. According to the data provided by the Registry of Commerce, Romanian entrepreneurs usually choose between: Limited Liability
Externí odkaz:
https://doaj.org/article/c235b2e43ffc4f909c83a1bacd82cf90