Results 31 to 40 of about 86 (65)
Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025
CECCAR Business ReviewThe 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
doaj +1 more source
Income Taxation from Activity Provision in the Field of Medical/Dental Care
CECCAR Business ReviewActivity provision in the field of medical/dental care is classified from a fiscal point of view as income from independent activities, and the doctors who carry them out are required to become authorized in accordance with the legal provisions in force ...
Lucian CERNUȘCA
doaj +1 more source
Particularities Regarding the Taxation of Cultural Workers
CECCAR Business ReviewFor the exercise of their professional activity, workers in the cultural sector have at their disposal Government Emergency Ordinance No. 21/2023, which regulates the status of professional cultural worker.
Lucian CERNUȘCA
doaj +1 more source
Economic evaluation and sensitivity analysis of some fuel oil upgrading processes
Egyptian Journal of Petroleum, 2014 Seven upgrading schemes, identified as high distillate production schemes have been proposed for upgrading of 3.50 × 106 t/y atmospheric residues. The seven schemes were evaluated using the discounting cash flow method.
Seham A. El-Temtamy, Tahani S. Gendy
doaj +1 more source
CECCAR Business ReviewThis 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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Single Return Corresponding to 2024
CECCAR Business ReviewThe Order of the President of the National Agency for Fiscal Administration No. 6/2024 provides the model, content and instructions for filling in the single return (Form 212), by means of which the taxpayers natural persons who achieve extra-salary ...
Lucian CERNUȘCA
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Open Agriculture, 2017 Bakery and pastry products such as cookies are usually produced from wheat flour and as such contribute to high foreign exchange for tropical countries where such cereal is not cultivated.
Olawoye Babatunde +4 more
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Sustainable Financing of Cultural Landscapes: Insights from Japan’s Furusato Nozei System
Tourism and HospitalityCultural landscapes are facing increasing challenges in terms of sustainable financing, owing to fiscal austerity and limited public funding. This study explores tourists’ willingness to pay (WTP) for the conservation of cultural landscapes through Japan’
Yan Tang +6 more
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Techno-economic evaluation of probioticated Kunu-zaki drinks produce from millet and cocoa powder
The Proceedings of the Nigerian Academy of ScienceThe increase in the world population has led to the increase in the demand for probioticated yoghurt. However, due to the current economic woes, there has been a need for the production of probioticated yoghurt from alternative sources such as cereals ...
Babatunde Olawoye +3 more
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A Novel AI-Based Trading Framework for Futures Markets: Evidence from the MTX Case Study
International Journal of Financial StudiesThis study develops a novel AI-based trading framework designed to consistently generate profits across cyclical bullish and bearish futures markets.
Yu-Heng Hsieh +2 more
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