المؤلفون: Elena STĂNCIULESCU

المصدر: CECCAR Business Review, Vol 5, Iss 12, Pp 20-27 (2025)

مصطلحات موضوعية: keeping, archiving, accounting record, finance and accounting document, electronic archive, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/keeping-and-archiving-financial-statements-accounting-records-and-finance-and-accounting-documents-a439d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/028fc63ddbc74579b48a8755120b3afc

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 5, Iss 12, Pp 46-58 (2025)

مصطلحات موضوعية: renting, real estate, guarantee, natural/legal person, single return, government emergency ordinance no. 128/2024, government emergency ordinance no. 138/2024, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/accounting-and-tax-regime-of-income-obtained-from-renting-real-estate-in-2025-a442d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/2ad9efe9c9cb449da77d4e491d7f17a0

المؤلفون: Newman WADESANGO, Panashe Hillary NYAKUYA

المصدر: CECCAR Business Review, Vol 5, Iss 12, Pp 59-72 (2025)

مصطلحات موضوعية: hyperinflation, financial reporting, ias 29, current purchasing power, general price level accounting, regulatory oversight, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/navigating-hyperinflation-the-role-of-accounting-information-in-enhancing-value-relevance-in-emerging-economies-a443d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/c3ace45775d344af9730ae5c7f156b4c

المؤلفون: Claudiu BRÂNDAȘ, Ioan MINDA

المصدر: CECCAR Business Review, Vol 5, Iss 12, Pp 2-8 (2025)

مصطلحات موضوعية: accounting, artificial intelligence, automation, education, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/development-of-accounting-through-automation-and-artificial-intelligence-a437d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/df228785c02b4bb0b48ef84aeb015f2c

المؤلفون: Bogdan Cosmin GOMOI

المصدر: CECCAR Business Review, Vol 5, Iss 12, Pp 28-38 (2025)

مصطلحات موضوعية: utilizations, resources, companies, the european union, automotive industry, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/comparative-study-on-the-harmonization-of-resource-utilization-in-the-case-of-three-companies-in-the-european-automotive-industry-a440d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/fa3b7fd33256477dba22140197926bff

المؤلفون: Marian SĂCĂRIN

المصدر: CECCAR Business Review, Vol 5, Iss 12, Pp 9-19 (2025)

مصطلحات موضوعية: employees, benefits, shares, stock options, ifrs 2 share-based payment, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/practical-issues-related-to-accounting-for-employee-benefits-in-the-form-of-shares-or-stock-options-a438d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/c38349d575f9470ab55116eac4de950f

المؤلفون: Ioana Nely MILITARU

المصدر: CECCAR Business Review, Vol 5, Iss 12, Pp 39-45 (2025)

مصطلحات موضوعية: unfair terms, unpredictability, insured, insurer, professional trader, consumer, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/unfair-terms-and-unpredictability-in-the-insurance-contract-a441d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/fbe7164185fe497d9957010f4b3f41e3

المؤلفون: Elena STĂNCIULESCU

المصدر: CECCAR Business Review, Vol 5, Iss 11, Pp 47-57 (2024)

مصطلحات موضوعية: saf-t file, tax audit, modal reporting, consistency test, taxpayer, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/standard-audit-file-for-tax-saf-t-a436d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/3f25a1a2cf1948fd8cfa9d87efabf673

المؤلفون: Viorel Costin BANȚA, Raluca Florentina CREȚU, Gabriel Ilie STAICU

المصدر: CECCAR Business Review, Vol 5, Iss 11, Pp 11-18 (2024)

مصطلحات موضوعية: it systems, erp, artificial intelligence, skills, automation, business processes, implementation, modeling, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/effects-of-adopting-and-adapting-artificial-intelligence-based-technologies-on-an-erp-it-system-a431d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/08ccf22b551c4c04a1557f8c11a8c61b

المؤلفون: Munashe T. ZIYAMBI, Newman WADESANGO

المصدر: CECCAR Business Review, Vol 5, Iss 11, Pp 58-73 (2024)

مصطلحات موضوعية: pension funds, survival strategies, hyperinflationary economy, policies, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/implementation-of-pension-funds-survival-strategies-in-a-hyperinflationary-economy-a-case-of-pepukai-assurance-company-a435d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/1f14181871214afcb15805a2bb19c688

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 5, Iss 11, Pp 36-46 (2024)

مصطلحات موضوعية: microenterprise, indirect holding, related enterprise, natural/legal person, government decision no. 1393/2024, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/clarifications-on-the-taxation-of-micro-enterprises-income-in-the-context-of-the-amendment-to-the-methodological-norms-for-the-application-of-the-fis-a434d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/56f7dcab6a9a489f920855949c3b0d3b

المؤلفون: Bogdan Cosmin GOMOI

المصدر: CECCAR Business Review, Vol 5, Iss 11, Pp 19-28 (2024)

مصطلحات موضوعية: financial indicators, financial position, financial performance, determining, interpreting, audiovisual sector, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/determining-and-interpreting-the-key-financial-indicators-in-an-audiovisual-organization-a432d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/bceab512df9746779062c6664a19b702

المؤلفون: Ioana Nely MILITARU

المصدر: CECCAR Business Review, Vol 5, Iss 11, Pp 29-35 (2024)

مصطلحات موضوعية: insured, insurer, insurance intermediary, directive, regulation, ancillary insurance, reinsurance, brokerage company, credit institution, investment firm, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/insurance-intermediaries-a433d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/755177c244f04f418cec073ea81f05ba

المؤلفون: Florinel Marian SGÂRDEA, Liviu Marian MATAC, Maria BOLBOCEANU, Paul-Tiberius COMAN

المصدر: CECCAR Business Review, Vol 5, Iss 11, Pp 2-10 (2024)

مصطلحات موضوعية: sustainability, professional accountant, sustainable development, integrated approach, leadership, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-strategic-role-of-accountants-in-promoting-sustainability-an-integrated-approach-for-competitive-advantage-a430d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/ffb4882de2de49589dfdd6cbc0d73753

المؤلفون: Narimane Benabderrahmane

المصدر: SocioEconomic Challenges, Vol 8, Iss 4, Pp 177-190 (2024)

مصطلحات موضوعية: digital transformation, start-ups, tourism sector, digital transformation challenges, Sociology (General), HM401-1281, Economic history and conditions, HC10-1085

وصف الملف: electronic resource

Relation: https://armgpublishing.com/wp-content/uploads/2024/12/SEC_4_2024_12.pdf; https://doaj.org/toc/2520-6621; https://doaj.org/toc/2520-6214

URL الوصول: https://doaj.org/article/c32b897f9e204c0f9eb4f9f243eff1a2

المؤلفون: Seyf Eddine Benbekhti, Mohammed Bouknadil, Hadjer Boulila, Ahmed Zeghoudi

المصدر: SocioEconomic Challenges, Vol 8, Iss 4, Pp 1-18 (2024)

مصطلحات موضوعية: sustainable agriculture, government spending, zero hunger, food production, non-oil gdp, var model, socioeconomic challenges, Sociology (General), HM401-1281, Economic history and conditions, HC10-1085

وصف الملف: electronic resource

Relation: https://armgpublishing.com/wp-content/uploads/2024/12/SEC_4_2024_1.pdf; https://doaj.org/toc/2520-6621; https://doaj.org/toc/2520-6214

URL الوصول: https://doaj.org/article/bb6c7adeefe240e2983698cb9a25692a

المؤلفون: Bhekabantu Alson Ntshangase, Kaizer Raseane Makole, Steven Kayambazinthu Msosa

المصدر: SocioEconomic Challenges, Vol 8, Iss 4, Pp 19-30 (2024)

مصطلحات موضوعية: corruption and nepotism, capital flight, strategic collaboration, human capital development, meritocracy, performance efficiency, Sociology (General), HM401-1281, Economic history and conditions, HC10-1085

وصف الملف: electronic resource

Relation: https://armgpublishing.com/wp-content/uploads/2024/12/SEC_4_2024_2.pdf; https://doaj.org/toc/2520-6621; https://doaj.org/toc/2520-6214

URL الوصول: https://doaj.org/article/3529c7736f654a63929519bb72dc38b4

المؤلفون: Fatma Zohra Hamadouche, Bekhta Hamadouche, Malak Mohammad Ghandour, Aicha Hamadouche, Brahim Boutrig

المصدر: SocioEconomic Challenges, Vol 8, Iss 4, Pp 70-87 (2024)

مصطلحات موضوعية: ardl model, inflation, capital expenditure, cointegration, recurrent expenditure, economic growth, error correction, granger causality, socio-economic challenges, Sociology (General), HM401-1281, Economic history and conditions, HC10-1085

وصف الملف: electronic resource

Relation: https://armgpublishing.com/wp-content/uploads/2024/12/SEC_4_2024_5.pdf; https://doaj.org/toc/2520-6621; https://doaj.org/toc/2520-6214

URL الوصول: https://doaj.org/article/4071102f68b44621a37c3b0e9459e02d

المؤلفون: Dawn Adams-Harmon, Aleisha Lewis, Jung Ah (Claire) Yun

المصدر: SocioEconomic Challenges, Vol 8, Iss 4, Pp 88-111 (2024)

مصطلحات موضوعية: minorities, females, resilience, flexibility, work-life balance, quality of life, stress, wellbeing, remote and hybrid work, challenges, Sociology (General), HM401-1281, Economic history and conditions, HC10-1085

وصف الملف: electronic resource

Relation: https://armgpublishing.com/wp-content/uploads/2024/12/SEC_4_2024_6.pdf; https://doaj.org/toc/2520-6621; https://doaj.org/toc/2520-6214

URL الوصول: https://doaj.org/article/39b6b01ec9f743959790f2a653b48fa1

المؤلفون: Gyan Mani Adhikari, Sushil Lamichane, Devendra Parajuli, Ganesh Bhattarai

المصدر: SocioEconomic Challenges, Vol 8, Iss 4, Pp 31-49 (2024)

مصطلحات موضوعية: mobile banking, gen z, trust, digitalization, technologization, socio-economic development, socio-economic challenges, good governance, Sociology (General), HM401-1281, Economic history and conditions, HC10-1085

وصف الملف: electronic resource

Relation: https://armgpublishing.com/wp-content/uploads/2024/12/SEC_4_2024_3.pdf; https://doaj.org/toc/2520-6621; https://doaj.org/toc/2520-6214

URL الوصول: https://doaj.org/article/5e1a995187df48649ed18bfc4fa743cc