THE ACCOUNTING AND FISCAL REGIME OF DIVIDENDS IN 2023

The Accounting and Fiscal Regime of Dividends in 2023

The Government Ordinance No.16/2022 has some novelties with regard to the tax treatment of dividends.Thus, starting with the 1st Glandular Support of January 2023, the dividend tax rate increases from 5% to 8% for the dividends paid to legal persons and to resident/non-resident natural persons, as well as to privately administered pension funds and

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An artificial intelligence and machine learning-driven CFD simulation for optimizing thermal performance of blood-integrated ternary nano-fluid

Optimising heat transfer in biomedical systems, especially in blood-mediated Bench Cushions liquids, is essential for precise medication administration and thermal ablation treatments.However, conventional methods for modelling and optimizing these frameworks frequently encounter challenges owing to their intricacy and the multitude of interconnect

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Unearthing the ecology of soil microorganisms using a high resolution DNA-SIP approach to explore cellulose and xylose metabolism in soil

We explored microbial contributions to decomposition using a sophisticated approach to DNA Stable Isotope Probing (SIP).Our experiment evaluated the dynamics and ecological characteristics of functionally defined microbial groups that metabolize labile and structural C in soils.We added to soil a complex amendment representing plant derived organic

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Physiological and transcriptional immune responses of a non-model arthropod to infection with different entomopathogenic groups

Insect immune responses to multiple pathogen groups including viruses, bacteria, fungi, and entomopathogenic nematodes have traditionally been documented in model insects such as Drosophila melanogaster, or medically important insects such as Aedes aegypti.Despite their potential importance in understanding the efficacy of pathogens as biological c

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