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Taxation of Activities in the IT Field
The Law No. 296/2023 regarding certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of important modifications with regard to the taxation of activities in the IT field, which are applied ...
Lucian CERNUȘCA
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Aspects Regarding the Support of Non-Profit Entities/Places of Worship
In accordance with the legal regulations in force, the tax payers natural persons may exercise the option to direct up to 3.5% of the tax related to the incomes achieved in the year 2021 for supporting non-profit entities that are established and operate
Lucian CERNUȘCA
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Homecoming: Exploring Returns to Long-Term Single Player Games [PDF]
We present an autobiographical design journey exploring the experience of returning to long-term single player games. Continuing progress from a previously saved game, particularly when substantial time has passed, is an understudied area in games research.
Noor Hammad +6 more
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Updates on the Taxation of Lease Income in 2023
This article discusses the amendments made by Government Ordinance No. 16/2022 as regards the mechanism of taxation of income from the disposal of the use of assets, other than those from the lease or from rental for tourist purposes of the rooms located
Lucian CERNUȘCA
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News Regarding the Taxation of Authorized Natural Persons in 2023
Starting this year, the Government Ordinance No. 16/2022 brings a series of modifications to the tax regime applicable to the tax-payers who obtain income from independent activities within an authorized natural person.
Lucian CERNUȘCA
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RISK AND RETURN IN THE SINGLE-FAMILY HOUSING MARKET [PDF]
The tradeoff between risk and return in equity markets is well established. This paper examines the existence of the same tradeoff in the single-family housing market. For home buyers, who constitute about two-thirds of U.S. households, the choice about how much housing and which house to buy is a joint consumption/investment decision.
Theodore M. Crone, Richard Voith
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Statistical estimation of spatial wave extremes for tropical cyclones from small data samples: validation of the STM-E approach using long-term synthetic cyclone data for the Caribbean Sea [PDF]
Occurrences of tropical cyclones at a location are rare, and for many locations, only short periods of observations or hindcasts are available. Hence, estimation of return values (corresponding to a period considerably longer than that for which data are
R. Wada +4 more
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The Return of the Single-Country Study [PDF]
This article reviews the changing status of single-country research in comparative politics, a field defined by the concept of comparison. An analysis of single-country research published in top general interest and comparative politics journals reveals that single-country research has evolved from an emphasis on description and theory generation to ...
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Background: The return-to-sport rate at 2 years after multiple-revision anterior cruciate ligament (ACL) reconstructions has not been evaluated. Hypothesis: It was hypothesized that patients who undergo multiple-revision ACL reconstructions would have a ...
Georges El Khoury MD +8 more
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Over the past three decades, gender has been progressively mainstreamed into the study of migration; much less so into return migration, however. Three key concepts are deployed in this chapter to frame an analysis of return as a gendered process ...
Lulle, Aija,, King, Russell,
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