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 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 to the optional p

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A computational framework for modelling infectious disease policy based on age and household structure with applications to the COVID-19 pandemic.

The widespread, and in many countries unprecedented, use of non-pharmaceutical interventions (NPIs) during the COVID-19 pandemic has highlighted the need for mathematical models which can estimate the impact of these measures while accounting for the highly heterogeneous risk profile of COVID-19.Models accounting either for age structure or the hou

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BRIFT: A Binary Descriptor for Multi-Modal Image Registration

Using radiation-variation insensitivity feature transform (RIFT) to calculate feature descriptors and perform feature matching on the maximum index map (MIM) is time-consuming.To solve Lycopene this problem, an algorithm named binary descriptor for RIFT (BRIFT) is proposed.First, the phase consistency of the image is calculated and the MIM is obtai

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