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К вопросу усиления гендерного неравенства в сфере социально -экономических последствий пандемии COVID-19
Full text linkЛЕВИТСКАЯ, Алла, ЯНИОГЛО, Надежда. To the issue of increasing gender inequality in the socio-economic consequences of the COVID-19 pandemic = К вопросу усиления гендерного неравенства в сфере социально -экономических последствий пандемии COVID-19. 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. 201-206. ISBN 978-9975-147-65-1 (PDF).The consequences of the COVID-19 pandemic have negatively affected the economic downturn in many countries, exposing the socio-economic vulnerability of women and the relevance of gender disparity issues. This is expressed in the pay gap, equal access to finance, full employment opportunities and access to digital opportunities. This study of the impact of the pandemic on gender equality focuses on statistics relating to the problems of women's informal employment, the high volume of unpaid work performed, employment in less paid sectors more affected by quarantine measures. CZU: [316.346.2-055.2:331.5]:614.4(478)
Aspecte contabile și fiscale ale operațiunilor de cashback
Full text linkCUȘMĂUNSĂ, Rodica, GANEA, Valeria. Accounting and tax treatments of cashback transactions = Aspecte contabile și fiscale ale operațiunilor de cashback. 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. 215-218. ISBN 978-9975-155-87-8 (PDF).The relevance of this article is indicated by the fact that nowadays the word "cashback" is found at every turn and in many different areas of commerce. Banks, shops and online platforms offer tempting figures - sometimes up to several tens of percent - back to the customer's account. Within the framework of the above, this article looks at the accounting and tax aspects of the merchant's cashback payment and customer's cashback accumulation accrual in different forms. CZU: [657.446:659.164]:336.747.5(478); JEL: M31, M40, M41; DOI 10.5281/zenodo.671852
Экономическая безопасность послевоенного Афганистана
Full text linkVERETILNYK, Oleksandr. Economic security of post-war Afghanistan = Экономическая безопасность послевоенного Афганистана. In: Economic Security in the Context of Sustainable Development [online]: The collection of the Online International Scientific-Practical Conference, 2nd Edition, December 17, 2021. Chişinău: ASEM, 2022, pp. 89-95. ISBN 978-9975-155-73-1.In August 2021, the longest war in the history of the United States and NATO countries - the war in Afghanistan - ended. Western coalition soldiers fled Afghanistan, and the internationally recognized government led by President Ashraf Ghani surrendered, marking the victory of the ultra-conservative Islamic Taliban movement, which for 20 years offered armed resistance to foreign military presence in the country. In the territories occupied by the Taliban, the Islamic Emirate of Afghanistan, which they created in 1996, was revived and Sharia law began to operate. This has been criticized by Western states and neighboring countries, which fear that a religious renaissance in Afghanistan will pose a threat to regional and international security. The Taliban-created interim government is now isolated in the international arena, leading to a rapid deterioration in the already difficult economic situation in Afghanistan. The author of the article analyzed the state of economic security of post-war Afghanistan and the prospects of the new Afghan government to find a way out of the economic crisis, which threatens more than 23 million inhabitants of this country with hunger. JEL: F51, G28, F52, H69, O19, F53
Criptomonedele – tendințe și provocări ale contabilității și auditului
Full text linkMIERLIȚĂ-PANTEA, Ștefania, TUDOR TIRON, Adriana. Cryptocurrencies - trends and challenges of accounting and auditing = Criptomonedele – tendințe și provocări ale contabilității și auditului. 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. 168-179. ISBN 978-9975-155-87-8 (PDF).Cryptocurrencies are virtual currencies supported by decentralized systems, created through mining, their value being supported by the laws of supply and demand. No central authority regulates their use, as transactions take place directly, without the involvement of a third-party. Cryptocurrencies are an extremely debated topic around the world, and their use is spreading everyday. However, they are still relatively little understood by a lot of people, being surrounded by many unfounded prejudices and myths. This study explores cryptocurrencies and their main implications for accounting and auditing. We aim to address the major issues related to cryptocurrencies that arise in both the academic and the practical field. We conducted an analysis of scientific articles, as well as studies and reports of practitioners published online, to identify a taxonomy of emerging topics. The study finds that the most discussed topics are the classification and the accounting of cryptocurrencies, the related risks, the applicable regulatory framework, as well as their use in illegal activities. Based on these topics, useful information is provided for accountants and auditors on the approach to cryptocurrencies. CZU: [657.4+657.6]:336.747.5; JEL: M4 Accounting and Auditing; DOI 10.5281/zenodo.671804
Caracteristica sistemelor de servicii bancare la distanţă (în baza BC Moldindconbank SA)
Full text linkISACHE, Ana-Maria, MELNIC, Georgeta. Characteristic of remote banking systems (based on the commercial bank Moldindconbank SA) = Caracteristica sistemelor de servicii bancare la distanţă (în baza BC Moldindconbank SA). 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. 364-367. ISBN 978-9975-155-87-8 (PDF).The purpose of this paper is the characteristic of remote banking services based on the commercial bank Moldindconbank SA. The article presents the classification of automated remote service systems and their analysis through the prism of the bank taken as a basis for analysis and comparison. The detailed characteristic of the banking services systems are based on the analysis of the Regulation on the provision of payment services through automated remote service systems, approved by the HCE of the BNM no. 62 from 09.03.2017. In order to achieve the proposed goal, we used research methods such as: the documentary method, based on accessing and studying bibliographic sources, analyzing the legal framework by examining normative acts and synthesizing the researched information. As a result, our research allows us to create an image of remote banking systems and observe digital progress in the banking environment. CZU: 336.717:004.738.5(478); JEL: G20, G21; DOI 10.5281/zenodo.675811
The Need to Redesign the Agri-food Chain in Circular Economy Conditions
Full text linkGRIGORAȘ, Maria. Necesitatea reproiectării lanțului agroalimentar în condițiile economiei circulare = The Need to Redesign the Agri-food Chain in Circular Economy Conditions. In: Economica. 2022, nr. 2(120), pp. 21-37. ISSN 1810-9136.Pierderea, inclusiv risipirea produselor alimentare este una din problemele stringente ale omenirii, cu o largă răspândire în ultimii 200 de ani, dar cu o creștere exponențială în ultima perioadă. Deși piața globală a alimentelor și băuturilor ambalate a fost evaluată la circa 3,6 trilioane dolari americani în anul 2021, pandemia și, ulterior, conflictul ruso-ucrainean au afectat lanțul de aprovizionare cu alimente. Conform cercetărilor efectuate de Consiliul Internațional pentru Informații Alimentare, pandemia a afectat obiceiurile alimentare și de preparare a hranei pentru 85% dintre consumatori. Astfel, consumatorii au înțeles că alimentația este principalul factor al sano-genezei și se orientează spre produsele sano-genetice, durabile, iar noile standarde, cum ar fi strategia de la „Farm to Fork” a Comisiei Europene, cer industriei și agriculturii să adopte economia circulară și să-și reproiecteze sistemele alimentare. CZU: 338.439.5:339.132.2(478); JEL: F53, M 37, N33, Q58. DOI: https://doi.org/10.53486/econ.2022.120.021
************************************************************************************************************************************* Losses, including food waste, are one of mankind’s most pressing problems, with a wide spread over the last 200 years, and with an exponential increase in recent times. Although the global packaged food and beverage market was valued at about USD 3.6 trillion in 2021, the COVID-19 crisis and the subsequent Russian-Ukrainian conflict affected the food supply chain. According to the research conducted by the International Food Information Council, the pandemic has affected the eating and cooking habits of 85% of consumers. Thus, the consumers have understood that food is the main factor of sanogenesis and is geared towards sustainable, healthy products, and new standards, such as the European Commission’s “Farm to Fork” strategy, call on industry and agriculture to adopt the circular economy and redesign their food systems. CZU: 338.439.5:339.132.2(478); JEL: F53, M 37, N33, Q58. DOI: https://doi.org/10.53486/econ.2022.120.02
Tranziția către o nouă normalitate economică
Full text linkPLĂMĂDEALĂ, Olivia. The transition to a new economic normal = Tranziția către o nouă normalitate economică. Coord. st. POPA, Marina. 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. 65-69. ISBN 978-9975-3590-2-3 (PDF).This work analyze the process of New Normal Economic Transition caused by global crisis. The aim of the project is to determine the impact of the „Ney Noral” on world economy and society. Where analized modern crisis as a Financial Crisis in 2007-2009 and Covid-19 and their tangent with „New Normal”. The concept approach identifies multiple effects on the psychology and financial capacity of a contemporary person. Also, people adaptation to same unexpected situations is presented as a solution of all negative effects of new crisis on our society. CZU: 339.9:338.14; JEL: E01, E02, F01, F02; DOI: https://doi.org/10.53486/9789975359023.1
Improvement of the management strategy in elaborating of accounting policies of the entity in accordance with IFRS
Full text linkLAPIȚKAIA, Liudmila. Improvement of the management strategy in elaborating of accounting policies of the entity in accordance with IFRS. 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. 99-104. ISBN 978-9975-147-65-1 (PDF).In modern conditions, the role of enterprise management is increasing significantly, and this is primarily due not only to the ability to manage the enterprise qualitatively, to approve the correct policy of its activities, to concretize budgets, but also, based on the approved development strategy, to understand which indicators, in which assessment should be reflected in financial statements. For the correct completing of the financial statements of the enterprise and presentation of high-quality financial information, the management of the enterprise must correctly develop and approve its accounting policies. If an entity prepares financial statements in accordance with Internatiol Financial Reporting Standards (IFRS), then in elaborating accounting 99 policies it should use the provisions of International Financial Reporting Standard (IAS) 8 "Accounting Policies, Changes in Accounting Estimates and Errors". In a real situation, there may be cases when an enterprise plans certain transactions, however, IFRS do not disclose information: how to reflect such transactions in accounting, in such cases, management must make the right decision, choose the option that will allow to correctly reflect income and expenses, calculate the correct financial result, as well as disclose information in the financial statements. CZU: 005.21:657:006.44; JEL: M21, M41
Prospects for energy cooperation between the EU and Israel in the light of Israel's aggressive foreign policy in the Middle East
Full text linkVERETILNYK, Oleksandr. Prospects for energy cooperation between the EU and Israel in the light of Israel's aggressive foreign policy in the Middle East. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 162-166. ISBN 978-9975-3590-6-1 (PDF).This article presents the results of an analysis of energy cooperation between the EU and Israel, which is aimed at reducing the dependence of European states on Russian energy carriers. The need for getting rid of energy dependence on Russian oil, gas and coal among the EU member states arose after the invasion of Russian troops in Ukraine on February 24, 2022. The Russian-Ukrainian war led not only to the deterioration of Russian-Ukrainian relations, but also to the imposition of Western sanctions against Russia, a country that is the main supplier of energy to the European market. The desire to abandon Russian energy carriers forced the European states to look for new suppliers of oil, gas and coal. One of these suppliers decided to become Israel, which, according to Western human rights activists, is pursuing a policy of apartheid. The purpose of this study was to analyze the cooperation between the European Union and Israel in the field of natural gas supplies from the eastern Mediterranean Sea. During the study, the author came to the conclusion that this cooperation: 1) most likely will not help the countries of the European Union to fully compensate for the reduction in natural gas supplies from Russia; 2) carries risks for the reputation of the European Union as a defender of human rights and freedoms in the world (because Israel continues to pursue an aggressive foreign policy in the Middle East, continues to occupy and annex the territories of neighboring states, build illegal Jewish settlements in the occupied territories11 of Palestine and Syria, conduct apartheid, commit politically motivated assassinations of their critics). CZU: [339.94:620.9]:[061.1EU+338(569.4)]; JEL: F51, F53, F68, K33; DOI: https://doi.org/10.53486/cike2022.1
Metadatele din cadrul bazelor de date bibliografice – provocări și soluții
Full text linkCOJOCARU, Irina. Bibliography database metadata – challenges and solutions = Metadatele din cadrul bazelor de date bibliografice – provocări și soluții. 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. 2, pp. 342-347. ISBN 978-9975-155-64-9.Any function of bibliographic databases cannot be performed without metadata. Creating and managing metadata is a key activity and a commune responsibility of content producers, distributors and users, as important as the content itself. Open and relevant metadata contribute to increasing the visibility of digital scientific content. DOI: https://doi.org/10.53486/9789975155649.52; CZU: 025.31:004.65; JEL: I2