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Entrepreneurial competitiveness: comparative analysis between the Republic of Moldova and other Eastern European Nations
Get PDFIGNATOV, Augustin. Entrepreneurial competitiveness: comparative analysis between the Republic of Moldova and other Eastern European Nations. In: Development Through Research and Innovation - 2022 [online]: The 3nd International Scientific Conference: Online Conference for Researchers, PhD and Post-Doctoral Students, August 26th, 2022, Chişinău. Chişinău, ASEM, 2022, pp. 6-25. ISBN 978-9975-3590-5-4 (PDF).The Eastern Europe is the region which in the past decades has met important socio-economic changes determined by the transition period. Some of the countries managed to overcome these difficulties and, therefore, be able to integrate in the EU, while other states failed in this pursuit, presently, confronting with severe poverty, corruption and emigration. The present study aims in this regard to analyse entrepreneurial competitiveness of the Eastern European countries, identifying the leading and lagging economies and, respectively, the evolution of the performance discrepancies. CZU: 332.1:339.137.2(4-11); JEL: F41; F43; O10; O52; R11; DOI: https://doi.org/10.53486/dri2022.0
Considerații privind structura și modul de întocmire a noului format al situației de profit și pierdere
Get PDFNEDERIȚA, Alexandru. Considerations about the structure and preparation method of the new format of profit and loss statement = Considerații privind structura și modul de întocmire a noului format al situației de profit și pierdere. 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. 103-108. ISBN 978-9975-155-66-3.The new format of profit and loss statement was elaborated based on the Annex VI of the Directive 2013/34/EU and entered into force starting reporting period 2020. In this format additionally were included several categories of income and expenses that characterize the operational and financial activities of the entity. This article examines the main issues concerning to the structure and preparation method of the profit and loss statement which relate to: general rules for preparation the profit and loss statement; the way of calculation the indicators related to revenues, expenses and financial results; the structure of the notes to the profit and loss statements; the presentation of the information related to the expenses classified by nature. The accounting regulations of the Republic of Moldova provide for two formats of the profit and loss statement (complete and condensed) which are prepared according to the category and information needs of the entity. DOI: https://doi.org/10.53486/9789975155663.11; CZU: 657.44; JEL: M 41
Particularitățile de dezvoltare a pieței serviciilor de telefonie mobilă din Republica Moldova
Get PDFCHIRILOV, Ionela. Particularités de développement du marché des services de téléphonie mobile en République de Moldova = Particularitățile de dezvoltare a pieței serviciilor de telefonie mobilă din Republica Moldova. Coord. șt.: SAHARNEAN, Liliana. 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. 208-213. ISBN 978-9975-3590-3-0 (PDF).Le marché de la téléphonie mobile en République de Moldavie est un secteur actif en développement constant et est un secteur très dynamique. En République de Moldavie, pour entrer en contact avec le monde qui nous entoure, nous pouvons choisir l'un des trois opérateurs de téléphonie mobile: Orange, Moldcell et Unite. En analysant ces 3 entreprises à plusieurs égards, nous avons déterminé que les revenus les plus élevés sont enregistrés par Orange, et les prix les plus bas sont proposés par Unite, qui est sous la juridiction de Moldtelecom. CZU: 654.1(478):004.738.5; JEL: D84, L6,M31; DOI: https://doi.org/10.53486/9789975359030.4
Importance of social aspects of industrialization 4.0 for SMES of the Republic of Moldova
Get PDFDOROGAIA, Irina. Importance of social aspects of industrialization 4.0 for SMES of the Republic of Moldova. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 32-40. ISBN 978-9975-3590-6-1 (PDF).Talk about the Fourth Industrial Revolution is mainly related to the processes of digitalization and the penetration of artificial intelligence into our lives. Business, of course, is also undergoing significant changes under the influence of such cardinal processes. In this context, the social aspects of change are very important, so the management of organizational change should be focused on such extremely important elements as: ethics, social responsibility, values and principles of companies of the future. Without such an important understanding of the transformational processes in society, social inequality can form, the concentration of power and monopolization by only a few large companies, aggravation of problems associated with the failure to implement the goals of the Sustainable Development Concept. The ideologists of the concept of the 4th industrial revolution pay great attention to "soft factors, which, along with technical aspects, lead to a completely different model of the functioning of society. The object of study in the work are the SMEs of the Republic of Moldova, which are the most vulnerable in these challenges. Having insufficient resources and staff qualifications, it is more difficult for them to adapt to such changes, therefore, the purpose of the study is to develop guidelines for the development of enterprises of this type in a complex, uncertain environment of existence. CZU: [330.341.424:004]:334.72(478); JEL: M14, M19; DOI: https://doi.org/10.53486/cike2022.0
Migrația pe motiv umanitar în contextul migrației internaționale
Get PDFBÎRGĂU, Victoria. Humanitarian migration in the context of international migration = Migrația pe motiv umanitar în contextul migrației internaționale. Coord. șt.: HACHI, Mihai. 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. 16-20. ISBN 978-9975-3590-2-3 (PDF).Human mobility has manifested itself throughout history in various ways, as a result of influencing factors If migration is generally defined as any form of territorial mobility of the population regardless of purpose, duration and regularity, it can take various, distinctive forms. Voluntary migration is widely theorized in academic circles, which cannot be a valid statement in regard to forced migration, given the fact that the latter takes place in abnormal circumstances, following the abusive seizure of inhabited areas by an enemy resorting to extermination, deportation and persecution of the native population. Assessing the place and role of humanitarian migration in the context of international migration, identifying the features, and the causes and effects generated by humanitarian migration are the objectives proposed in this academic paper. The article also addresses the topicality of the issue stemming from the humanitarian crisis generated by Russia's aggression against neighboring Ukraine. The research methodology of the proposed topic was based on the scientific information from the reports of international bodies, as well as those identified in the academic literature. The text of the article contains a logical, argumentative narrative, developed by applying the dialectical method. CZU: 314.745.2; JEL: F22, J01, O15; DOI: https://doi.org/10.53486/9789975359023.0
Analiza profitului (pierderii) până la impozitare
Get PDFCIOBANU, Victoria. Profit (loss) analysis until taxation = Analiza profitului (pierderii) până la impozitare. Coord. șt.: BAJAN, Maia. 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. 191-194. ISBN 978-9975-3590-2-3 (PDF).This article presents the profit analysis and it was made based on the data of the financial statements of ,,Franzeluța” SA, 2019-2020. As methodological support of the investigation will serve the dialectical method of knowledge with its components: analysis, synthesis, deduction, observation, comparison, selection, grouping and scientific abstraction. As documents, I used the Financial Statements, National Accounting Standards(SNC), and a book, called ,, Analiza Rapoartelor Financiare”and as a source of information, I used the search engine, Google. Based on the profit and loss analysis, the author calculated the absolute deviation of the profit in comparison with the previous year and commented with subsequent conclusions. Consequently, the author found that in 2020 ,,Franzeluța”S.A presented a lower value of the profit, which has a negative impact on the economic activity of ,,Franzeluța”S.A. This problems could be solved with new development strategies and with an efficient organization of the company’s activity. CZU: 657.372.12(478); JEL: M-41; DOI: https://doi.org/10.53486/9789975359023.3
Index of the Cycle of Money - the Case of Moldova
Get PDFCHALLOUMIS, Constantinos. Index of the Cycle of Money - the Case of Moldova. Eastern European Journal of Regional Studies. June 2022, vol. 8, issue 1, pp. 77-89. ISSN 2537-6179, E-ISSN 1857-436X.This paper assesses the cycle of money in an actual case scenario like this of the economic system of Moldova. The calculations of the index of the cycle of money in Moldova are compared with the global average index of the cycle of money. The results reveal that Moldova is below the average global value, but it is above the critical level of 0.2, meaning that the economy can face an economic crisis. Therefore, Moldova’s results show that it is a well-structured economy and can face an economic crisis. These results are from a project for multiple countries and this is the only study until the present time about this country’s index of the cycle of money. The period that is used for compiles is the global recession period of 2012 - 2020. Prior results are from the cases of Latvia, Bulgaria, Serbia, Greece, Montenegro, Ukraine, and Thailand. The current work is the only one for the case of Moldova. JEL: D6, E1,H1; DOI: https://doi.org/10.53486/2537-6179.8-1.0
Evoluția dezechilibrelor financiare globale în condițiile crizei pandemice
Get PDFLUCHIAN, Ivan, FILIP, Angela. The evolution of global financial imbalances in conditions of pandemic crisis = Evoluția dezechilibrelor financiare globale în condițiile crizei pandemice. 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. 314-323. ISBN 978-9975-155-66-3.Global imbalances combine all forms of relations between different elements of the world economy, which have a certain negative impact, ie they bring some negative consequences for the global economy as a whole or for certain regions and countries. Based on the recognition of their existence and their interconnection through different transmission channels, the Generalized Model of Global Imbalances Synergy was elaborated by authors Kovalev and Paseko, which in our opinion could be adjusted to the current situation. The application of this model makes the onset of new financial crises predictable. The purpose of this research was to test this hypothesis. Research on the applicability of the mentioned model started from the works of Model’s authors and continued by examining of international financial institutions reports, statistical reports published on the Internet, as well as analyses of experts in this field from different countries. The International Monetary Fund specialists’ works confirm, to a certain extent, the viability of nominated model. The research carried out allows highlighting of some global imbalances in the context of the COVID-19 crisis. It is about global monetary imbalances, imbalance between income and consumption in certain categories of countries, the imbalance between the size of world economy and global debt, the imbalance between the excess liquidity and investment mechanisms functioning. The pandemic crisis in turn contributed to creation of new global imbalances of anti-crisis economic and financial measures. It must be mentioned the discrepancy between developed and developing countries through the prism of economic-financial intervention as anti-crisis measures. However, undertaking these activities require the attracting of additional funds, which in itself generates new problems. The results of conducted research allow drawing certain conclusions regarding current trends in the functioning of global financial mechanisms and their impact on financial market in the Republic of Moldova. DOI: https://doi.org/10.53486/9789975155663.41; CZU [339.7:338.124.4]:614.4; JEL: F65, G01
Cтратегический менеджмент человеческих ресурсов: многоуровневый подход. Диссертация на соискание учёной степени доктора экономических наук
No full textДиссертация на соискание учёной степени доктора экономических наук. Cпециальность: 521.03 - Экономика и менеджмент по отраслям деятельности. Научный руководитель: Людмила Билаш, доктор экономических наук, конференциар–университар.ЦЕЛЬ ИССЛЕДОВАНИЯ: заключается в углублении теоретических основ и разработка методических и практических рекомендаций в области стратегического менеджмента человеческих ресурсов для Республики Молдова для достижения системно – синергического эффекта, как на уровне организации, так и на уровне государства. ЗАДАЧИ ИССЛЕДОВАНИЯ: изучить и выявить роль человеческих ресурсов в стратегическом управлении; исследовать современные системы и подходы стратегического управления человеческими ресурсами; провести анализ демографического положения и рынка труда на государственном уровне Республики Молдова и региональном уровне АТО Гагаузия; проанализировать существующие подходы менеджмента человеческих ресурсов в Молдове; исследовать корреляцию государственных стратегий развития и общих стратегий организаций с комплементарным им стратегиям менеджмента человеческих ресурсов; разработать рекомендации по применяемым подходам управления человеческими ресурсами для достижения системно – синергического эффекта; сформировать оптимальную многоуровневую модель стратегического менеджмента человеческих ресурсов в Молдове и разработка рекомендаций по её практическому применению. НАУЧНАЯ НОВИЗНА И ОРИГИНАЛЬНОСТЬ: заключается в методологическом обосновании и разработке научно-практических рекомендаций в применении современных подходах менеджмента человеческих ресурсов на основе многоуровневого подхода для достижения системно–синергического эффекта. Важная научная проблема, решенная в процессе исследования: обоснование применения многоуровневого подхода в стратегическом менеджменте человеческих ресурсов с целью достижения системно–синергического эффекта. Теоретическая значимость: изучение подходов и обоснование применения многоуровневого подхода в стратегическом менеджменте человеческих ресурсов в настоящих условиях. ПРАКТИЧЕСКАЯ ЗНАЧИМОСТЬ: разработка и апробация модели многоуровневого подхода управления человеческими ресурсами, используемые в деятельности предприятий и разработке государственных политик. ВНЕДРЕНИЕ НАУЧНЫХ РЕЗУЛЬТАТОВ: апробация научных результатов осуществлена на предприятии SRL «Avdarma-Proect», разработке законодательных инициатив и государственных политик. Результаты исследования были озвучены на национальных и международных научных конференциях, а также отражены в научных статьях. CZU: 65.012.4:334.02
Studiu privind evoluția auditului din RM în contextul reglemntărilor economice
Get PDFȘOIMU, Sergiu, BĂDICU, Galina. A study on the evolution of the audit in the RM in the context of economic regulations = Studiu privind evoluția auditului din RM în contextul reglemntărilor economice. 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. 122-133. ISBN 978-9975-155-66-3.According to the latest ascents of international and national economic realities, the responsibility assigned to the audit activity becomes a premise for ensuring correct, objective, transparent, and especially comparable financial-accounting information, on the basis of which the best possible economic decision can be made. In this context, the general accounting and auditing framework is continuously improving the quality of its accounting information by applying accounting regulations in line with European Union Directives. Thus, the European Union seeks to align European accounting standards with International Financial Reporting Standards (IFRS) and, at the same time, use a single language in conducting business by finding a point of convergence. As a result, entities must increase their parameters of information competitiveness in relation to competitors in the domestic and international market, because information is the only inexhaustible resource and becomes a real power factor, a good that directly influences the degree of prosperity of an entity. Taking into account the frequent changes in the legislation, we considered important an analysis of the audit entities from the perspective of knowing the current situation of the audit activity in the Republic of Moldova. For this purpose, we conducted a research at the level of audit entities in the Republic of Moldova. From the methods of collecting and systematizing the information, a quantitative research method was chosen, based on a questionnaire. An online questionnaire (Google form) was developed to conduct the research. In this regard, 22 questions were asked, with several options for answers. The design of the questionnaire and the formulation of the questions aimed at observing the main objective of the paper on the evolution of the audit in order to determine the development trends of the profession and adaptability to the current context by identifying the main challenges and skills needed for auditors, the priorities of the audit entities and the advantages of the technology in carrying out the audit missions. DOI: https://doi.org/10.53486/9789975155663.14; CZU: 657.6(478); JEL: M42