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Doina Pacurari,Elena Nechita
Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose t...
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Doina Pacurari
Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses t...
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Doina Pacurari
This paper presents the main aspects regarding taxation of income which the boarding houses? owners get from tourists? accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses? own...
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Doina Pacurari,Mircea Muntean
The appreciation of the performances of the enterprise are made, as a rule, by ways of indicators which are of accounting type, the result of financial exercise, profit or loss, being mostly used. This result can be determined differently, according to a...
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Doina Pacurari,Mircea Muntean
Important indicator, used in performance analysis, value added expresses enterprise?s contribution to national gross domestic product. The value added through economic activity developed by enterprise should assure the remuneration of all its life ...
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Mircea Muntean,Doina Pacurari
Pág. pp. 56 - 60
Fiscal policy constitutes ? within the state's economic policy ? a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Ro...
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Doina Pacurari,Mircea Muntean
Pág. pp. 70 - 72
The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting...
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