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Features Organizing Records in the UK
Full text linkCERBARI, Daniela. Particularitațile organizării evidenței în Marea Britanie = Features Organizing Records in the UK. Coordonator șt.: MELNIC, Georgeta. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 414-424. ISBN 978-9975-147-93-4 (PDF).The United Kingdom is the country where accounting is based on features such as simplicity and freedom of professional judgment. This assignment presents what are the features of british accounting is based on insignificant state participation in the accounting regulation, the orientation of financial information towards the needs of large anonymous companies, the regulation and evolution of accounting principles through the effort of a strong liberal profession, the need to fulfill the Accounts Control missions, public relations in the services provided by audit firms. The British industrial revolution left its mark on the evolution of the accounting system. In this article, the subject of the peculiarities of accounting in Great Britain was touched upon. As well as the companies that participate in the monitoring of this process as well as in the regulation of accounting principles. We will also follow the emergence of this powerful system that is watched and studied around the world.Also the connection with the tax system, depreciation, the accounting profession will be present and we will decipher as little as possible their importance in the development of accounting. CZU: 657.1:006.322(410); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.5
Economic and geographical aspects of the valorization and management of water resources of the Republic of Moldova. Abstract of the PhD thesis in Earth Sciences.
No full textAbstract of the PhD thesis in Earth Sciences. 154.01 SOCIAL AND ECONOMIC GEOGRAPHY. Scientific adviser: BACAL Petru, PhD in geography, associate professor.THE ACTUALITY OF THE RESEARCH TOPIC. The relevance of the problems of developing research into the geographical and socio-economic aspects of water resource management, as a theoretical basis for the rational and efficient use of these resources, is determined by the level of involvement of water in economic activities and the degree of anthropogenic impact in the formation of a market economy. From this, results the actuality of research on the economic-geographical aspects of the use and management of water resources addressed in this paper. The basic premises, which determined the realization of this work, were: 1) the small number of complex scientific researches on water resources use and management in the Republic of Moldova; 2) the increasing economic impact on water resources; 3) the need for a comprehensive and up-to-date research on water resources use and management at the level of regions and river basins; 4) the evaluation of the economic mechanism of water resources management in regional profile
Analysis of Modern Methods for Assessing the Optimality of the Structure of Commodity Stocks
Full text linkARESTOV, Dmytro. Analysis of modern methods for assessing the optimality of the structure of commodity stocks = Analysis of Modern Methods for Assessing the Optimality of the Structure of Commodity Stocks. Scientific coordinator: LOKHANOVA, Nataliia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 74-77. ISBN 978-9975-147-93-4 (PDF).The question of optimal structure and efficient use of working capital of trade enterprises is relevant at any time. The basis of the working capital of trade enterprises is its inventory. They are both the main source of cash inflows to the enterprise and a generator of profit, as well as the main investment. In this regard, the question of continuous monitoring, analysis and control is one of the most important aspects of the success of trade enterprises. The purpose of this study is to analyze modern methods of inventory analysis and determine the most optimal method or combination of methods to use. To conduct the research, the systematization and comparative analysis were used. It is determined that the use of each of the methods independently does not give a complete picture of the state of inventories, so in practice, combinations of methods should be used. CZU: 657.422.7:005.52; JEL: M41; DOI: https://doi.org/10.53486/issc2023.0
Analysis and evaluation of the package of accounting policies through statistical methods and procedures. Summary of the PhD thesis in economic sciences.
No full textSummary of the PhD thesis in economic sciences. Scientific specialty: 522.02 ACCOUNTING; AUDIT; ECONOMIC ANALYSIS. Scientific coordinator: MIHAILA Svetlana, Ph.D. in economics, associate professor.
Co-scientific supervisor: GROSU Veronica, Ph.D. Habil. in economics, university professor.Actuality and importance of the research theme. The provisions of the applicable financial reporting framework determine the form and content of financial statements, which usually include general principles that can serve as a basis for developing and applying accounting policies consistent with the concepts underlying the provisions of the reporting framework. Accounting policies are presented according to IAS 8 "Accounting policies, changes in accounting estimates and errors", and in the Republic of Moldova according to SNC "Accounting policies, changes in accounting estimates, errors and subsequent events". These provisions contain the core of the criteria for selecting and modifying the accounting methodology and the treatment of accounting information in order to increase the relevance and reliability of the financial statements reported periodically by entities, including ensuring the comparability of accounting information with that presented by similar entities. At present, the issues of correcting accounting errors in relation to vulnerabilities that are identified base on events after the reporting date are not sufficiently and comprehensively investigated in the literature. In this context, the present work aims at a broad theoretical and applied research on the current problems concerning the correction of accounting errors that are identified base on events after the reporting date through the development of an econometric model in which the correction procedures are combined in such a way that a predictable picture of the appropriate accounting treatment in relation to the identified vulnerabilities can be built, so as to allow the correct use of accounting policies, the identification of vulnerabilities and the selection of items on the basis of which the econometric modelling will be performed
The Particulars of Accounting for Goods Stocks under Automated Conditions
Full text linkBRIGHIDIN, Irina. Particularitățile contabilizării stocurilor de mărfuri în condiții automatizate = The Particulars of Accounting for Goods Stocks under Automated Conditions. Conducător șt.: IACHIMOVSCHI, Anatolie. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 291-294. ISBN 978-9975-147-93-4 (PDF).The continuous and favorable development of an entity depends on numerous economic factors, and one of the most important is based on financial-accounting information, which is provided by accounting for various information users. The actuality of the theme investigates the peculiarities of the accounting of goods stocks in automated conditions, ensuring their efficient management starting from procurement to marketing. The current environment does not allow accounting departments to carry out their work without the application of contemporary technologies and access to remote information. In this way, the automation of accounting processes increases daily efficiency. CZU: [657.422.6+657.422.7]:004.78(478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.3
The Influence of Inventory Accounting Options on Financial Performance
Full text linkTIȘCENCO, Vilena. Influența opțiunilor contabile aferente stocurilor asupra performanței financiare = The Influence of Inventory Accounting Options on Financial Performance. Coord. șt.: BĂDICU, Galina. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 47-55. ISBN 978-9975-147-93-4 (PDF).Although they are limited by certain fiscal constraints or accounting law regulations, the development of accounting policies leaves a margin of choice to the entity's managers in the sense that they can choose between several allowed methods, they can opt for the use of the regulated exceptions provided, but all policies accounting must comply with national regulations in the field or International Financial Reporting Standards. Next, we propose to emphasize the aspects of the proposed options with reference to the standards that aim at one of the most essential elements of the accounting balance sheet in the ongoing activity - stocks, which may be necessary for users depending on the particularities of the activity carried out by the entity in which they operate. CZU: 657.422.7:658.155; JEL: M41; DOI: https://doi.org/10.53486/issc2023.0
Quantitative Research on the Identification of Possibilities for the Improvement of the University Curriculum
Full text linkMĂGAN, Ramona Melania. Cercetare cantitativă privind identificarea posibilităților de îmbunătățire a curriculei universitare = Quantitative Research on the Identification of Possibilities for the Improvement of the University Curriculum. Conducător șt.: HLACIUC, Elena. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 135-145. ISBN 978-9975-147-93-4 (PDF).Student's satisfaction with university curricula and their perception regarding professional training for their future career are important factors in the recruitment, selection and employment process, in relation to the evolution of labor demand, universities are forced to redesign and adapt their programs of studies and implicitly the educational plans to respond to market requirements. The aim pursued in this paper is to test the perception of students from the Faculty of Economics, Administration and Business of the Ștefan cel Mare University in Suceava regarding the university curriculum and the skills acquired during the study program. In order to achieve the proposed goal, we formulated the following objectives: O1- review of specialized literature on student satisfaction; O2 – highlighting the level of satisfaction of students; O3 – identifying possibilities for improving the university curriculum. The research methodology is specific to quantitative research, based on a questionnaire, to which 130 students responded out of a total of 165 students. The obtained results are concretized in the profile of the students from the Accounting and Management Informatics study program according to the level of satisfaction, evaluated with the help of independent variables: NSSDS - (Students' level of satisfaction regarding the subjects studied); NSSIF (Student Satisfaction Level with Faculty); CCPM (The skills offered by the curriculum are oriented towards the labor market); CDTS (The curriculum is oriented towards the long-term development of students) and the dependent variable NSSCU (Student satisfaction level regarding university curricula). The importance of the results is relevant for potential students who will want to access these programs, for employers, because they have the opportunity to monitor the students' requirements and to better understand possible situations of non-adaptation to the workplace and last but not least the Ministry of Education which should pay continuous attention to correlating the requirements of the labor market with the university curriculum. CZU: 378.147(498); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.1
The Applicable Aspects of the Analysis of the Income Structure for the Decision-Making Process
Full text linkMEGHEA, Maria. Aspectele aplicative ale analizei structurii veniturilor pentru procesul decizional = The Applicable Aspects of the Analysis of the Income Structure for the Decision-Making Process. Conducător șt.: CHIRILOV, Nelea. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 392-398. ISBN 978-9975-147-93-4 (PDF).Due to the tax implications, the income recorded in the accounting of a commercial company requires particularly high attention from managers and accountants. The difference between income and expenses recorded in accounting represents accounting profit. To calculate the fiscal profit, rules are followed that have varied over time with the legislative changes related to the calculation of the profit tax. In addition to their fiscal importance, revenues provide, through their economic analysis, important information about how the unit's resources were used and about the results obtained. CZU: 657.446:005.52; JEL: M49; DOI: https://doi.org/10.53486/issc2023.5
Cryptocurrency and NFT Investments
Full text linkMERIACRI, Ștefanida. Investițiile în criptomonede și NFT = Cryptocurrency and NFT Investments. Conducător șt.: BAJAN, Maia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 374-381. ISBN 978-9975-147-93-4 (PDF).Criptocurrency is a digital currency in which transactions are verified and recorded by a decentralized system using cryptography, rather than by a centralized authority. This ones attracted people from simple investors to academic people to do many researches about how this market works and how can be a modern alternative to our actual currency market which is formed from currencies of each traded country. This market started to develop in august 2008 and has a real growth in 2011 when apeared other criptocurrencies near principal currency – Bitcoin. After that, in january 2021 on this market the global cap exceedes 1 trillion dollars and was in a continue growth durring the first qurter of 2021 until his global cap reached the number of 2 trillion dollars. After all, in 2015 apeared the first mention about NFT in blockchain register of Ethereum. This ones has a special particularity compared to existing cryptos until then- the lack of need to store or hold an asset, which leads to a certain degree of anonymity south by a large number of investors, and the speed of training of assets. Therefore, the goal of this is to find the main factors that determine the growth of investments in this market, especialy when this market is a little bit sensitive after the fall from May 2022, when Terra token fell in 48 hours by approximately 99.8 %. In this context, the results once again convinced us that many of investors see this market an oportunity to invest where and when they want, to make fast transactions whithout paying exorbitant bank fees, anonymity of transactions and last but not least curiosity. CZU: [336.74:004.056.55]:657.422.1 JEL: M41, M13, M14, F18; DOI: https://doi.org/10.53486/issc2023.4
The Impact of Artificial Intelligence on the Accounting Profession
Full text linkCOTÎRȘĂU, Natalia. Impactul inteligenței artificiale asupra profesiei contabile = The Impact of Artificial Intelligence on the Accounting Profession. Conducător șt.: CARAMAN, Stela. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 241-246. ISBN 978-9975-147-93-4 (PDF).Аrtificiаl intеlligеncе (AI) is rаpidly bringing аbоut chаngеs in the wаy еntities аrе оperаted, аnd this chаngе is еxpеctеd tо tаke оvеr the cоrе аspеcts оf the аccоunting industry. Thе аccounting prоfession hаs shiftеd its аttentiоn frоm the еrа оf pаpеr аnd pеncil tо the era of digitization,which evolves in the following stages: electronic tables MS Excel, access, then specialized software: 1C: accounting, universal accounting, the next stage is the ERP system( it is a computer system used by companies for Resource Management), another stage is Cloud technology and at the top of all stages is artificial intelligence itself. Thе purposе оf this study is tо еxаmine thе impаct of аrtificiаl intеlligencе оn аccоunting, to knоw thе stаgеs оf the dеvelоpmеnt оf аrtificiаl intеlligеnce аnd its usе in аccounting. Alsо, tо undеrstаnd the cоncеpt knоwn as аrtificiаl intеlligеncе and the positive and negative impact on the accounting profession. Learning about the importance of artificial intelligence in accounting and the importance of accountants. CZU: 657:004.8(478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.2