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Redresarea și consolidarea turismului în perioada pandemiei de COVID-19
Get PDFLIVANDOVSCHI, Roman. Recovering and strengthening tourism during COVID-19 pandemic = Redresarea și consolidarea turismului în perioada pandemiei de COVID-19. 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. 102-106. ISBN 978-9975-155-61-8.The outlook for the tourism sector remains highly uncertain. The coronavirus (COVID-19) pandemic continues to hit hard, with international tourism drastically decreasing in all tourism destinations. Domestic tourism is helping to soften the blow, at least partially, and governments have taken impressive immediate action to recover and strengthen the sector, while protecting jobs and businesses. Many countries are also now developing measures to build a more resilient tourism economy post COVID-19. These include preparing plans to support the sustainable recovery of tourism, promoting the digital transition and move to a greener tourism system, and rethinking tourism for the future. This research also provides insights on post-crisis recovery factors affecting travel behavioral intention and demand. DOI: https://doi.org/10.53486/9789975155618.14; CZU: 338.48:614.4; JEL: Q52, Q5
Aspecte privind contabilitatea costurilor cu material
Get PDFGHEDEA, Daniela. Material cost accounting issues = Aspecte privind contabilitatea costurilor cu material. Coord. șt.: BĂDICU, Galina.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. 149-153. ISBN 978-9975-3590-2-3 (PDF).This paper deepens the approaches to the accounting regulatory framework applicable to entities registered in the Republic of Moldova, with reference to material cost accounting. Gathering and processing information on material costs, as well as their use in the decision-making process requires knowledge of how to conduct production in time and space. In terms of time, production offers management the concept of management periods. Material costs are one of the most important cost categories that most influence the formation of the final price of the product obtained, so it is important to carefully analyze this cost category, choose the relevant method of evaluation and calculation and correct accounting. CZU: 657.471.11(478); JEL: M41; DOI: https://doi.org/10.53486/9789975359023.3
Metamorfoza profesiei contabile: aspecte evolutive, pragmatice și perspective de viitor
Get PDFCODREAN, Violeta, MIHAILA, Svetlana. Metamorphosis of the accounting profession: evolutionary aspects, pragmatics and future perspective = Metamorfoza profesiei contabile: aspecte evolutive, pragmatice și perspective de viitor. 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. 16-27. ISBN 978-9975-155-87-8 (PDF).The accounting profession has an essential role in society and researching the image of the profession is very important. In this context, the evolution of accounting is highlighted in tandem with the evolution of the economy and society, the emergence and metamorphosis of the accounting profession has undergone many changes over time. Both nationally and internationally, there are numerous studies that focus on the image of the accounting profession but also of the professional accountant, who has and continues to be a strategic partner in both the private and public sectors. The aim of this research is to highlight the evolution of the accounting profession based on a series of international events in the twentieth and twenty-first centuries, to identify the primary qualities and skills of professional accountants, highlight the contribution of professional bodies to building the profession and analyze the challenges of the profession. 21st century: education, ethics and professional reasoning. Given that the accounting profession is in competition with other professions, it becomes essential to research how the image of society is perceived, as well as future prospects for digitization, cloud accounting and other programs. CZU: 657:331.543; JEL: M40, M41; DOI 10.5281/zenodo.670001
Unele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale
Get PDFCODREAN, Violeta. Some convergences and differences on the accounting treatment of stocks by prism national and international provisions = Unele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale. Coord. șt.: MIHAILA, Svetlana 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. 164-168. ISBN 978-9975-3590-2-3 (PDF).In the current context, inventory management is an indispensable part of ensuring the continuity of the entity's activity in terms of performance and optimization. This paper aims to highlight the importance of inventories held by the entity and to highlight some convergences and divergences on the accounting treatment of inventories from the perspective of national and international regulations, similarities and differences in purpose, scope, definitions, composition, valuation and others. In order to carry out a comparative quality analysis, the national and international normative acts as well as the specialized literature in the field were studied. CZU: 657.371:006.44(100+478); JEL: M40, M41; DOI: https://doi.org/10.53486/9789975359023.3
Contabilitatea în condițiile digitalizării
Get PDFPANTELEI, Adelina, LAZARI Liliana. Accounting in digitalization conditions = Contabilitatea în condițiile digitalizării. 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. 374-378. ISBN 978-9975-155-87-8 (PDF).The entities prepare the financial statements both in accordance with IFRS and in accordance with the SNC which are based on the European directives and IFRS. Accounting has undergone major changes since its inception, and in order to provide information to more users, accounting procedures and methods have also diversified, even reaching software. The IT accounting environment has facilitated the economic development of the entities. The digitalization of accounting at national and international level takes place in different ways, with different impulses and stages. In the age of technology, accountants use accounting programs that record the transactions and actions undertaken by the entity and include several modules, from primary documentation to financial reporting. The advantages of this software include: fast accessibility, detailed presentation of information and accuracy of errors. In addition to the benefits, there are low accounting costs and time required to complete a task. One of the challenges for young accountants is artificial intelligence. Another major challenge is cyber security, which needs to be integrated into an entity's decision-making processes. So, in the end, the IT environment offers many opportunities but also challenges for the accounting profession, in terms of benefits there are many more and I think we will face all the challenges. CZU: 657:004.78; JEL: A22; I25; M41; DOI 10.5281/zenodo.675815
MICE-туризм: маркетинговый анализ информационного обеспечения
Get PDFКАРЧЕВСКАЯ, Елена, СВЕТОГОР, Марина. MICE tourism: marketing analysis of information support = MICE-туризм: маркетинговый анализ информационного обеспечения. 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. 235-239. ISBN 978-9975-147-65-1 (PDF).This study analyzes the information support of MICE tourism, an area of the business tourism industry related to the organization and holding of various corporate events. The analysis of the content of the website of travel agencies was carried out by an expert method in commercial and PR areas. The results of the analysis can be used to develop a strategy for the development of enterprises in the MICE tourism industry. CZU: 338.486:004.738.52(476); JEL: M Business Administration and Business Economics; Marketing; Accounting; Personnel Economics M3 Marketing and Advertisin
Analiza consumului teoretic de energie a dispozitivelor de iluminat inteligente
Get PDFCATRUC, Adriana. Theoretical power consumption analysis of smart light devices = Analiza consumului teoretic de energie a dispozitivelor de iluminat inteligente. 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. 251-253. ISBN 978-9975-155-66-3.Last year, more and more people spend more and more time at home. Here we eat, work, have fun, in other words, live. Thus life acquired a new format. With these changes came new requirements for the devices in our homes. In this paper we will focus on intelligent lighting of the home. A comparative study of the most famous brands in this field such as Osram, Philips and other manufacturers was conducted. Following the theoretical calculations, it will be demonstrated how we can save up to 80% of the expenses for lighting a smart home. DOI: https://doi.org/10.53486/9789975155663.32; CZU: 620.9; JEL: P25
Sistemul informațional contabil
Get PDFGANTEA, Ana, MELNIC, Georgeta. Accounting information system = Sistemul informațional contabil. 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. 344-347. ISBN 978-9975-155-87-8 (PDF).Accоunting information systems are useful for companies and businesses wanting to make the accounting process easier by utilizing a computer prоgram or other system that will perform payroll and other functions. These systems, commonly including accounting software, make it easier to cоmpile financial data for use in taxes, payroll, and other bookkeeping requirements. Recоrding is the first step in these systems that are used by companies including pertinent data such as expenses and profits that are very important to keep оn file. After the recording phase, the information will be processed for use. When processed, it is filed in the areas where it is most important. These systems have various groupings or categories to maintain files until they need to be used in the future fоr whatever reasоns. The final step that is part of most software programs is the communication phase. This is the prоcess of actually utilizing the records that have been recorded and processed. Cоmmоn cоmmunications of this data will be used for payroll and tax purposes. CZU 657:004.78; JEL: M41; DOI 10.5281/zenodo.675809
Assessment of the perception of interested parties on the use of cryptomones
Get PDFDASCĂLU, Iulian, GRIGOROI, Lilia, LAZARI, Liliana, MIHAILA, Svetlana. Aprecierea percepției părților interesate cu privire la folosirea criptomonedelor = Assessment of the perception of interested parties on the use of cryptomones. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 91-97. ISBN 978-9975-155-92-2 (PDF).Cryptocurrency is a digital currency, that does not fall under government or banks control, and has seen massive attention in the last couple of years from academic and non-academic researchers, promising to be an alternative currency to the traditional one. Futhermore, the adoption and acceptance level of cryptocurrency has increased and can be recognized by indicators such as market capitalization, which reached its peak in 2021 at 3 trillion dollars, and by the sheer number of people that bought cryptocurrency, over 80 million in 2022. However, limited attention has been given to users perception of cryptocurrency and the important factors that influenced them to become active on the crypto market itself. Thus, the aim of this study is to explore the main factors driving the decision of using cryptocurrency by analyzing the scientific literature. The results showed that some of the main factors that are driving the use and adoption of cryptocurreny are: investment opportunity, anonymity of the transaction, privacy, the global acceptance by many business as a payment tool, fast transfer of funds, low cost of transactions, and curiosity. This research helps regulators and cryptocurrency developers to better understand the motives behind cryptocurrency drive. CZU: 336.748.3:004.056.55; JEL: M40, M41; DOI: 10.5281/zenodo.705988
Măsurarea, raportarea și analiza costurilor în procesul decizional
Get PDFHUȚANU (TRIF), Elena-Emanuella, MIHALCIUC, Camelia-Cătălina, GROSU, Maria. Measurement, reporting and cost analysis in the decision-making process = Măsurarea, raportarea și analiza costurilor în procesul decizional. 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. 277-286. ISBN 978-9975-155-87-8 (PDF).Cost is an important element in a company's economy, but especially in the economic valuation and performance of the company. Several cost-cutting concepts and methods have been developed and discussed, but it is very important that these methods and concepts are standardized so that comparable data can be provided. CZU: 657.471:[005.52+005.53]; JEL: M11, M41; DOI 10.5281/zenodo.671916