IREK – AESM: Institutional Repository of Economic Knowledge
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Simpozion Ştiinţific Internaţional al Tinerilor Cercetători, Ediţia a 20-a, (8-9 aprilie 2022): Culegere de lucrări ştiinţifice: Volumul 3.
No full textSimpozion Ştiinţific Internaţional al Tinerilor Cercetători, Ediţia a 20-a, (8-9 aprilie 2022) [Resursă electronică]: Culegere de lucrări ştiinţifice. Colegiul de redacţie: Alexandru Stratan (redactor-şef) [et al.]. Chişinău: ASEM, 2022, vol. 3. 58 p. ISBN 978-9975-3590-4-7 (PDF).Acest Volum include lucrările ştiinţifice a studenților CILUL II, MASTERANZI, prezentate la Şimpozionul Ştiinţific Internaţional al Tinerilor Cercetători, 8-9 aprilie 2022, care s-a desfăşurat în cadrul Academiei de Studii Economice a Moldovei (ASEM), Chişinău, Republica Moldova. DOI: 10.5281/zenodo.754299
Fenomenul fraudelor (SHRINKAGE) în sistemul logistic: definire, cauze și metode de prevenire
Full text linkMELNIC, Igor, LIVANDOVSCHI, Roman. The phenomenon of fraud (SHRINKAGE) in the logistics system: definition, causes and methods of prevention = Fenomenul fraudelor (SHRINKAGE) în sistemul logistic: definire, cauze și metode de prevenire. 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. 1, pp. 138-144. ISBN 978-9975-155-61-8.The phenomenon of fraud in the logistics system is a very common phenomenon and is a huge challenge for modern businesses, which can cause considerable economic damage, especially to retailers. Shrinkage is the loss of inventory that can be attributed to factors such as employee theft, store theft, administrative error, supplier fraud, cash damage and cashier error, etc. The shrinkage phenomenon also includes returned products that were delivered incorrectly, or withdrawn because the expiration date has expired, and as a result economic damage is caused to companies. In accounting terms, shrinkage is the difference between the inventory recorded in a company's balance sheet and its actual inventory. In a broad sense, shrinkage also includes the costs of activities and equipment used to prevent possible fraud (video cameras, anti-theft systems, etc.). DOI: https://doi.org/10.53486/9789975155618.19; CZU: 339.138:343.72; JEL: L11, L21, L22, L2
Empirical research on european companies and factors influencing key audit matters disclosure
Full text linkPORUMBACEAN, Teodora-Cezara. Empirical research on european companies and factors influencing key audit matters disclosure. 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. 72-79. ISBN 978-9975-155-87-8 (PDF).The paper aims to determine factors influencing the disclosure of the Key Audit Matters in the Audit Report at large European companies. The paper proposes an analysis over a period of 4 years from 2017-2020 of 1,681 European companies available on the Audit Analytics database by assessing eight hypotheses that contain factors that might influence KAMs disclosures, namely: the industry and country of the audited company, audit fee, gender of the audit partner, type of auditor (Big4/ non-BIG4), type of audit opinion and going concern risks and financial performance indicators (ROA, ROE, ROI). These hypotheses will be tested by using a regression model. Based on the analysed papers addressing the proposed topic, it is expected that the study results would show positive correlations between the above-listed factors and the number of KAMs disclosed. At the time of this writing and to the author’s best knowledge, no significant amount of such studies targeting the factors influencing the key audit matters disclosure has been conducted, and the research gap in the audit literature regarding the factors influencing KAMs still exists. Moreover, the research intends to contribute to the general public’s understanding of the main auditing issues in European companies that are relevant to the auditors, providing evidence on factors associated with KAMs disclosure. This paper is helpful for auditing standards setters and the users of the financial statements. Nevertheless, it facilitates the decrease of the expectation gap between the auditors and the audit report users. CZU: 657.6:334.72(4); DOI 10.5281/zenodo.670058
Particulăritățile activității rezidenților parcului it și influența lor asupra contabilității
Full text linkCOJOCARU, Victor, BĂDICU, Galina. Particularities of the activity of it resident residents and their influence on accounting = Particulăritățile activității rezidenților parcului it și influența lor asupra contabilității. 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. 28-39. ISBN 978-9975-155-87-8 (PDF).The IT domain in the Republic of Moldova has become an increasingly visible source of economic growth and during the pandemic it had the accelerated pace of development of all sectors, as IT park residents are stimulated by the state, benefiting from a more favorable tax regime, with a unique tax - 7% of sales. Thus, in the pandemic year 2020, there were over 5 billion lei in revenues, more than half a billion contributions to the state budget, over 2 000 new jobs and more substantial salaries. However, how significant is the growth and what does the IT sector in the Republic of Moldova actually produce and what are the peculiarities of the activity of the IT park residents? The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction. CZU: [657.37+657.4]:061.68; JEL: M41, L63, L86, L96; DOI 10.5281/zenodo.670010
Managementul conținutului proiectului prin prisma PMBOK
Full text linkȘAVGA, Ghenadie, ȘAVGA, Larisa. Project scope management through PMBOK = Managementul conținutului proiectului prin prisma PMBOK. 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. 1, pp. 187-194. ISBN 978-9975-155-61-8.The article highlights the importance of the scope management for the success of projects and organizations, respectively. The scope/results/objectives are the important key elements of modern project management methodologies, being important tools for both project planning and control. We consider that the scope management is the set of processes that ensure the identification and structuring of project content into deliverables, milestones and activities that, systemically, ensure the expectations of stakeholders. The analysis of the evolution of the content of the project scope management is presented by the comparative-evolutionary analysis of this topic in more advanced editions of Project Management Body of Knowledge and another methodologies which are known and used internationally. The paper presents the processes that make up the scope management proposed in PMBOK's last edition and the author support the opinion that they, in general, contribute to the elaborating and insurance the realization of the project content in line with stakeholder expectations. The analysis of processes in project cost management has allowed the generalization of some ways of improvement of this domain. DOI: https://doi.org/10.53486/9789975155618.25; CZU: 005.8; JEL: M10, O21, O2
Conceptul de pornografie infantilă. Instrumente de reglementare
Full text linkDOROȘ, Diana. The concept of child pornography. Regulatory instruments = Conceptul de pornografie infantilă. Instrumente de reglementare. Coord. șt.: MARIȚ, Alexandru. In: Simpozion Ştiinţific Internațional al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 2, pp. 39-44. ISBN 978-9975-3590-3-0 (PDF).Child pornography is a form of sexual exploitation minors, a phenomenon that degrades and exploits children, undermines the family and distorts social relations. This phenomenon has always created addiction and pathology sexual. What began with a simple curiosity, satisfied by viewing nudity scenes, continues with sexual perversions and in some cases ends with committing sexual offenses against children. Offenders who commit acts of child pornography through computer systems acting either under the impulse of sexual preferences, aimed at minors, or for the purpose of obtaining materials from the sale of materials child pornography for either reason. The emergence of this phenomenon has generated, quite justifiably, a strong concern at the international level, in order to discourage and sanction, especially the production and spread these materials. The political pressure that has developed in recent years on this. The issue has gradually led to the substantiation of some principles of action, as well as some legal norms with extraterritorial applicability, likely to fix, as precisely as possible, the facts submitted criminal sanctions and to facilitate international cooperation aimed at combating the phenomenon child pornography. CZU: 343.542.1(478); JEL Classification: K14; DOI: https://doi.org/10.53486/9789975359030.0
Conferinţa ştiinţifică internațională studenţească, ISSC 2022 "Provocările contabilităţii în viziunea tinerilor cercetători", Ediția a 6-a, 11-12 martie 2022.
Full text linkProvocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiințifice, Ed. a 6-a, 11-12 martie 2022. Com. şt. al conf.: Lilia Grigoroi (Moldova), Veronica Grosu (România) [et al.]. Chişinău: ASEM, 2022. 456 p. ISBN 978-9975-155-87-8 (PDF). DOI 10.5281/zenodo.6683768Acest volum conține materialele Conferinței Internaționale a Studenților Științifici (ISSC 2022), organizată de Facultatea de Contabilitate din AESM cu eforturile de a stimula interesul pentru cercetarea științifică din domeniul contabilității în rândul tinerilor cercetători, ciclurile de licență, master și doctorat. Volumul conține 58 de articole a studenților din Republica Moldova, România și Belarus
Impact of Force Majeure on Intellectual Property Contracts
Full text linkPLOTNIC, Olesea, POPESCU Lucia. Impact of Force Majeure on Intellectual Property Contracts. Eastern European Journal of Regional Studies. June 2022, vol. 8, issue 1, pp. 90-106. ISSN 2537-6179, E-ISSN 1857-436X.The topicality of the subject is determined by the devastating economic effects of the events of the last two years that have affected the economy of the whole world, namely the pandemic with Covid 19 and most recently, the war in Ukraine. These effects are equally disruptive for intellectual property contracts when it is impossible to perform the obligation for the length of time the force majeure event exists, or the party shall engage in efforts to mitigate the effects of the force majeure event to perform the obligation under intellectual property contract. The research aims to clarify what circumstances or events could be considered force majeure, as well as the applicability of legal provisions in the context of measures undertaken by authorities in relation to events occurred. In addition, the performance of intellectual property contracts in force majeure circumstances will be addressed. Following the compared analysis of national legislations and practices, as well as different opinions and considerations of academia, the research reveals what circumstances could be considered a force majeure event, what
are its particularities and impact on intellectual property contracts. JEL: K 12, K 20; DOI: https://doi.org/10.53486/2537-6179.8-1.0
Комплексная оценка результатов ежегодной динамики показателей социально-экономического развития Украины
Full text linkКУЛИНИЧ, Омелян Іванович, КУЛИНИЧ, Роман Омелянович. Comprehensive assessment of the results of the annual dynamics of indicators of socio-economic development of Ukraine = Комплексная оценка результатов ежегодной динамики показателей социально-экономического развития Украины. 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. 116-121. ISBN 978-9975-147-65-1 (PDF).The article presents a methodology for a comprehensive assessment of the results of the annual dynamics of the socio-economic development of Ukraine. CZU: 338.26:330.34(478)
Interdependența între cultura organizațională și inovarea activității IMM
Full text linkGRIBINCEA, Alexandru. The interdependence between organisational culture and business innovation IMM = Interdependența între cultura organizațională și inovarea activității IMM. 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. 323-327. ISBN 978-9975-147-65-1 (PDF).Innovation has been mainly associated with the development of new products and the development of new processes. This view has changed, and innovation can now be linked to any part of the value chain, be it the development of new services, new business models, rethinking cooperation, revenue streams, distribution channels or management styles. This new vision of innovation applies to retail, industry and services. It is therefore increasingly interesting to gain a deeper understanding of the factors that impact innovation performance. CZU: 005.32+005.591.6:[334.012.63+334.012.64](478)