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The paper discusses a series of practical issues regarding the method of reporting in the single return of income from independent activities obtained in 2024 by natural persons.
Lucian CERNUȘCA
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Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025
The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No.
Lucian CERNUȘCA
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Mean return - standard deviation investing on the fluctuating efficient frontier [PDF]
The Markowitz mean return -- standard deviation portfolio selection model refers to single-period investing. A common practice is using this model for multi-period investing with portfolio rebalancing at specified times.
Przemysław Juszczuk +3 more
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Background: Anterior cruciate ligament (ACL) injury has a significant psychological effect, and a negative psychological state is a commonly cited reason for a reduction or cessation of sports participation after ACL reconstruction (ACLR) surgery ...
K. Webster +3 more
semanticscholar +1 more source
This article emphasizes a series of theoretical and practical aspects regarding the taxation of the income from independent activities for which the net income is determined on a real basis. Government Emergency Ordinance No. 115/2023 and Law No.
Lucian CERNUȘCA
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Stocks as an investment instrument that categorized as a high risk dan high return instrument. Therefore, investors should distributed their invesment funds in a number of shares by forming an optimal portfolio where the highest return is obtain at a ...
Dini Iskandar +2 more
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Caring geographies: The COVID-19 interregnum and a return to mutual aid
Mutual aid is the fundamental basis of all human societies, an understanding that is exemplified with striking clarity during times of crises. The coronavirus pandemic has brought the caring geographies of mutual aid into sharp relief with the failings ...
Simon Springer
semanticscholar +1 more source
Fuzzy single-period product problem with return policy [PDF]
Abstract This paper considers a single-period product problem with return policy of a supply chain composed by a supplier in the upper level and several retailers in the lower level. It’s assumed that the supply chain is operated in a fuzzy environment. The fuzziness is associated with the market demand and goodwill cost per unit due to stock out.
Li Zhu, Ruiqing Zhao, Wansheng Tang
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There has been a move towards a criterion-based return to play in recent years, with 4 single-leg hop tests commonly used to assess functional performance. Despite their widespread integration, research indicates that relationships between ‘passing’ ‘hop
William T. Davies, G. Myer, Paul J. Read
semanticscholar +1 more source
Objectives: Meniscus allograft transplantation (MAT) is used in the setting of ACL reconstruction to restore proper arthrokinematics and load distribution for the meniscus deficient knee.
Joshua Shaw +7 more
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