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Oсобенности применения НДС в рамках режима таможенного склада
No full textЦУРКАН, Елена, ГРАБАРОВСКИ, Людмила. Features of VAT application under the customs warehouse regime = Oсобенности применения НДС в рамках режима таможенного склада. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 408-416. ISBN 978-9975-155-87-8 (PDF).Тhis article emphasizes the main features and issues of applying the value added tax on goods placed under various customs regimes. It analyzes the operations on the import of goods in the customs warehouse regime and the tax consequences of its application. The customs warehouse procedure allows to the participants in the foreign economic activity not only to store goods, but also to perform operations in relation to them, including preparation for sale. As a result of the study, were highlighted the benefits and risks of using the customs warehouse in practice. CZU 657.446:339.54(478); JEL: M41, H21, H25; DOI 10.5281/zenodo.675889
Analiza și corelații statistice ale învățământului superior în Republica Moldova
Full text linkGOGU, Emilia, CARA, Elena, PÂRȚACHI, Ion. Analysis and statistical correlations of higher education in the Republic of Moldova = Analiza și corelații statistice ale învățământului superior în Republica Moldova. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 51-56. ISBN 978-9975-155-66-3.The goal of this article consists of studying the statistical evolutions of Higher Education in the Republic of Moldova based on data offered by the National Bureau of Statistics and establishing correlations between the necessity of specialists and the perception of society of the fields where there need to be created conditions for a harmonious development of the educational and labour environment. By applying diverse statistical descriptive and inferential methods we will analyse the impact of educational policies on the Higher Education in the Republic of Moldova and their consequences. DOI: https://doi.org/10.53486/9789975155663.04;CZU: 378:311.17(478); JEL: A14, C80 ************************************************************************************************************************************* Scopul constă în studierea evoluțiilor statistice ale învățământului superior din Republica Moldova conform datelor oferite de Biroul Național de Statistică și stabilirea unor corelații intre necesitatea de specialiști si perceperea de către societate a domeniilor unde trebuie sa fie create condiții pentru a dezvolta armonios mediul educațional si ocupațional. Folosind diverse tehnici statistice descriptive și inferențiale va fi analizat impactul politicilor educaționale asupra învățământului superior din Republica Moldova și consecințele lor. DOI: https://doi.org/10.53486/9789975155663.04;CZU: 378:311.17(478); JEL: A14, C80
Developing the European Villages in the Republic of Moldova taken into account the digital economy society index (DESI)
Full text linkBABIN, Anatolii, COLESNICOVA, Tatiana, TUTUNARU, Sergiu. Developing the European Villages in the Republic of Moldova taken into account the digital economy society index (DESI). In: Актуальні проблеми та перспективи розвитку соціально-трудових відносин в умовах змін [CD-ROM]: матеріали 13 Міжнародної науково-практичної конференції, Полтава, 9–10 вересня 2022. Полтава: ПУЕТ, 2022, pp. 13-24. ISBN 978-966-184-439-0.Taking into account the current statistics related to the DESI index in Moldova and the results of the gap analysis, the research team of the HiQSTEP project concluded that the level of maturity of Moldova in monitoring the digital economy and society can be given a score of 2 on a 5-point scale. Moldova started the DESI mo-nitoring process about ten years ago, at the time when the National e-Governance Centre was established. It focused on reporting on the development of e-services; however, data collection was not the aim of the Centre
Protection of information at the enterprise in conditions of competition
Full text linkRYBALCHENKO, Lyudmyla, KOSYCHENKO, Oleksandr, RYZHKOV, Eduard. Protection of information at the enterprise in conditions of competition. În: Strategii şi politici de management în economia contemporană [Resursă electronică]: conf. şt. intern., ediţia a 7-a, 9-10 iunie 2022. Chişinău: ASEM, 2022, pp. 364-369. ISBN 978-9975-147-65-1 (PDF).The information development of society is becoming more and more attractive every year for registration and communication on social networks, as well as for working with information resources, where there is a need to place both company data and personal data. Therefore, the need for data protection in today's information life is growing. Personal data are information about the date and place of birth, his name and surname, passport data, tax identification number, signature, profession and marital status. At the legislative level of the country, the Law of Ukraine "On Personal Data Protection" has been developed, which deals with the protection of personal data of individuals and legal entities during processing and use. Managers of personal data may be public authorities, local governments, state or municipal enterprises. Personal data can be used by cybercriminals to commit any economic crime, both at the level of enterprises and individuals. It is to protect this data that care must be taken not to disclose it to unverified third parties or organizations of good faith or reputation. Modern information activities are essential for the use of the latest technologies and secure information protection. CZU: 004.056.53:339.137; JEL: D80; G14; M21; L86
Evaluarea managementului riscurilor proiectelor de infrastructură în cadrul parteneriatului public-privat din Republica Moldova. Teză de doctor habilitat în ştiinţe economice.
No full textTeză de doctor habilitat în ştiinţe economice. SPECIALITATEA: 521.03 ECONOMIE ŞI MANAGEMENT (în domeniul de activitate). Consultant științific: PALADI Ion, doctor habilitat, profesor universitar.ADNOTAREA. Călugăreanu Irina „Evaluarea managementului riscurilor proiectelor de infrastructură în cadrul parteneriatului public-privat din Republica Moldova”. Teză de doctor habilitat în ştiinţe economice, Chişinău, 2022. STRUCTURA TEZEI: introducere, cinci capitole, concluzii generale şi recomandări, bibliografie din 310 titluri, 14 anexe, 275 de pagini de text de bază, 45 de figuri şi 52 de tabele. Rezultatele obţinute sunt publicate în peste 37 de lucrări ştiinţifice. SCOPUL LUCRĂRII constă în elaborarea mecanismului de evaluare complexă a managementului riscurilor proiectelor de infrastructură în cadrul PPP din Republica Moldova.
OBIECTIVELE CERCETĂRII constau în: conceptualizarea managementului PPP în cadrul proiectelor de infrastructură; examinarea sistemică a arhitecturii procedeelor de management al proiectelor și management al riscurilor proiectelor de infrastructură în cadrul PPP pentru evaluarea metodologică ideatică a performanței proiectelor de PPP; identificarea căilor de aplicare a managementului riscuri-lor prin determinarea conținutului, clasificării, metodelor calitative și cantitative de evaluare și, ulterior, a strategiilor de mitigare; analiza valențelor de reglementare a PPP și identificarea carențelor cadrului legal primar și secundar cu privire la implementarea PPP în Republica Moldova pentru de-terminarea mecanismelor legale privind realizarea managementului riscurilor proiectelor de infras-tructură în cadrul PPP; efectuarea studiului econometric privind impactul PPP asupra indicelui dez-voltării economice în Republica Moldova; elaborarea mecanismului de evaluare a managementului riscurilor proiectelor de infrastructură în cadrul PPP din Republica Moldova care conține algoritmul de analiză și concretizare a spectrului de riscuri, caracteristic proiectelor de infrastructură în cadrul parteneriatului public-privat din Republica Moldova
Ghidul elevului de succes
Full text linkPrezentat de: CACINSCHI Cristina, CAZACLIU Cătălin elevii grupei MK-181 specialitatea Marketing, CNC. Coordonator: profesoară de marketing, grad didactic superior, Natalia LAZAREV
Понятие и сущность операции хеджирования
Full text linkRAHIMOV, Davron, STROGANOVA, Irina. The concept and essence of hedging transactions = Понятие и сущность операции хеджирования. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 438-441. ISBN 978-9975-155-87-8 (PDF).В статье рассматривается сущность метода хеджирования, его роль в управлении валютными рисками предприятий экспортеров (импортеров), дается теоретические определения инструментов хеджирования, процесса хеджирования. CZU: 336.745:005.334; JEL: G100; DOI 10.5281/zenodo.675895
Industriile viitorului – durabilitatea afacerilor în era digital
Full text linkLIVĂDARI, Kătălin. The industries of the future – businesses durability in the digital era = Industriile viitorului – durabilitatea afacerilor în era digital. Coord. șt.: CĂLUGĂREANU, Irina. In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 90-94. ISBN 978-9975-3590-2-3 (PDF).Digital products are the most successful on the market, because they can be accessed from any corner of the world, they can be ordered and downloaded from any corner of the world, and the delivery time is measured in seconds. The demand for digital products will always be active, and the companies that develop and maintain such products will operate for a very long time, until the demand is exhausted. The digital products that will be developed must generate as much dopamine as possible for the user. The more actively will use digital products, the more data will be collected from the user in exchange for new strategies to keep the user active with the help of artificial intelligence. To protect the Big Data collected, we will call on cybersecurity to protect the servers where the data is stored. The aim of the research is to bring to light new opportunities for sustainable business design in a world that is constantly changing and to highlight the role of artificial intelligence in the success of companies. The research methods used were observational research. The most relevant results show that the demand for cybersecurity will increase by 2027 to a value of 346 billion US dollars. Digital products will continue to use artificial intelligence to process Big Data. Technology companies will operate for a long time, because humanity needs them. CZU: [004.056.53+004.8]:334.7; JEL: M2, M1, M10, M13; DOI: https://doi.org/10.53486/9789975359023.1
Impactul caracteristicilor calitative a informației financiar contabile asupra controlului financiar și procesului decizional
Full text linkROTARU, Daria. The impact of the quality characteristics of the financial-accounting information on financial control and decision-making = Impactul caracteristicilor calitative a informației financiar contabile asupra controlului financiar și procesului decizional. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 182-188. ISBN 978-9975-155-66-3.In recent decades, due to economic progress the role of accounting information has increased significantly, affecting more and more user’s behaviour in the process of making business decisions. Thus, the decision-making process must be supported by an adequate informational system able to reflect the real activity of the entity expressed in comparable, relevant, accurate, verifiable, timely and understandable figures. The efficiency of the entity’s future strategy is directly influenced and estimated based on accounting financial information, affected by the qualitative characteristics which evolved during the history of accounting. The use of accounting information quality, promote an efficient deployment of existing conditions of business. The study aims to operationalize financial reporting quality in terms of the qualitative characteristics as well as to investigate their influence on the financial control and decision making process. DOI: https://doi.org/10.53486/9789975155663.21; CZU: 657.1:005.311.6; JEL: M40, M41
Кибермошенничество как новый вид банковского риска
Full text linkKASEVICH, Olga, STROGANOVA, Irina. Cyber fraud as a new type of banking risk = Кибермошенничество как новый вид банковского риска. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 446-451. ISBN 978-9975-155-87-8 (PDF).Importance: With the development of technology and the proliferation of communication networks, the importance of security has grown. In this regard, there is a need to modernize the banking risk management system and to develop measures to improve the cybersecurity of financial institutions in the context of digital transformation. Research methods: system approach, deduction, analysis and synthesis, unity of historical and logical approaches, inference by analogy. Results of the study: the definition of the concept of «banking risk» was proposed; the sources of cyber risks in the credit and financial sphere of the Republic of Belarus were considered, as well as the proposal to form a single center of response to cyber risks was developed. CZU: [336.46:004.056.53]:336.71(476); JEL: G320; DOI 10.5281/zenodo.675897