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Considerations regarding the resource of human creativity in the context of various educational systems of countries
Get PDFBENEA-POPUȘOI, Elina, DUCA, Svetlana, CUROȘU, Doru. Considerations regarding the resource of human creativity in the context of various educational systems of countries. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 120-127. ISBN 978-9975-3590-6-1 (PDF)The article aims to analyse the considerations on the human creativity in the context of educational systems of the countries of the world. The complexity of the aspects and impact of creativity resource is very wide, and involves synthesizing knowledge, experience and wisdom, on the one hand, and on the other, the efficient strategic planning and implementation of educational policies’ processes are directly dependent on how creative the stakeholders as main actors are to contribute and facilitate the interest and love for learning, research and development of pupils and students involvement. It is inconceivable that anyone would overlook the imperative connection between the quality of the education system and the quality of life in any society, be it in the west or in the east of the world. The authors of the research show that the more creative the persons are due to individual perspectives and development or to educational system contribution, the more creative economic activity can be generated, and the educational system can strategically facilitate and promote this concept and phenomena. CZU: [37.036.5:378.4]:330.3(100); JEL: 015, I20; DOI: https://doi.org/10.53486/cike2022.1
Managementul diversității în modelarea comportamentului organizational
No full textJOROVLEA, Elvira. Management of organizational diversity in modeling employee behavior = Managementul diversității în modelarea comportamentului organizational. 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. 296-302. ISBN 978-9975-147-65-1 (PDF).The differences are what individualize each employee and make them unique. Being unique and different, at the same time, are qualities that must be maximized by the environment in which employees work. The creative potential that makes every activity that employees carry out, as long as it is compatible with their skills and aspirations, to be a valuable addition both for themselves and for the organization in which they operate. CZU: 005.32:316.37; JEL: M10
Analiza comparativă a contabilității și raportării taxei pe valoarea adăugată în Republica Moldova și în România
Get PDFBANCU, Daniela, LAZARI, Liliana. Comparative analysis of value added tax aspects regarding its accounting and reporting in Republic of Moldova and in România = Analiza comparativă a contabilității și raportării taxei pe valoarea adăugată în Republica Moldova și în România. 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. 296-305. ISBN 978-9975-155-87-8 (PDF).The following article outlines the main aspects regarding the VAT accounting and its’ reporting in Moldova compared to the way it is done in Romania. The purpose of the article is to facilitate the comprehension of the VAT in both countries, as the respective tax is usually met with uncertainties or even difficulties in understanding its’ nature. Therefore, the work includes conclusive examples of the accounting of VAT in different scenarios, in each of the mentioned countries. As a result, this article highlights some incursions regarding the use of National Standards of Accounting in Moldova (SNC) aligned to the Council Directive 2006/112/EC’s stipulations. CZU: 657.446:336.226.322(478+498); JEL: H25, M41; DOI 10.5281/zenodo.672019
Recognition and evaluation issues of it products and services
Get PDFCOJOCARU, Victor, BĂDICU, Galina. Aspecte privind recunoașterea și evaluarea produselor IT = Recognition and evaluation issues of it products and services. 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. 158-166. ISBN 978-9975-155-92-2 (PDF).In recent years, the Republic of Moldova's IT sector has grown in prominence, and it has become a key contributor to the country's economy. The undeniable evolution is accompanied by the abundance of new products and services, such as the manufacture of electronic components, software publishing activities, information technology service activities, IT service activities, all of which result in accounting shortcomings in the IT industry. In this context, the study aims to investigate issues related to the recognition and evaluation of IT products and services. The purpose of this investigation is to elucidate the rules set out in national accounting regulations, in order to streamline their application in the practice of IT entities. CZU: 657.471.1:004; JEL: M41, L63, L86, L96; DOI: 10.5281/zenodo.706371
Methodological Aspects Recarding the Professional Skills Assessment of Staff in Institutions Providing Financial Products and Services
Get PDFSTRATULAT, Oleg. Aspecte metodologice privind evaluarea competențelor profesionale ale personalului instituțiilor furnizoare de produse și servicii financiare = Methodological Aspects Recarding the Professional Skills Assessment of Staff in Institutions Providing Financial Products and Services. In: Economica. 2022, nr. 2(120), pp. 60-68. ISSN 1810-9136.Sectorul financiar al economiei Republicii Moldova, constituit în urma edificării economiei de piață, a reclamat numeroase instituții financiare moderne, fapt care a declanșat, pe de-o parte, transformarea profundă a moștenirii din perioada economiei etatizate și, pe de altă parte, fondarea a noi entități. Evident, procesul respectiv a generat deficit de cadre calificate în sfera finanțelor, care, pe parcurs, grație extinderii educației financiare, a fost acoperit. Cu toate acestea și după trei decenii, există deficiențe în formarea cadrelor. Una din problemele fundamentale în instruirea și perfecționarea profesională a specialiștilor din domeniul monedei și creditului este modelarea competențelor profesionale, subiect cercetat în lucrarea dată. Rezultatele obținute pot servi drept sprijin pentru argumentarea recomandărilor privind modernizarea învățământului financiar, selectarea și adaptarea conținutului unităților de curs și activităților didactice neauditoriale, dar și a programelor de perfecționare profesională și a procedurilor de evaluare a competențelor profesionale la exigențele contemporane de funcționare a instituțiilor financiare. CZU: 336:[005.962.131:331.546]; JEL: G21, A2. DOI: https://doi.org/10.53486/econ.2022.120.060
************************************************************************************************************************************* The financial sector of the economy of the Republic of Moldova, established as a result of building the market economy, has complained to many modern financial institutions, which triggered, on the one hand, the profound transformation of the legacy inherited from the state economy, and, on the other hand, the founding of new entities. Obviously, this process has resulted in a shortage of qualified personnel in the field of finance, which, along the way, thanks to the expansion of financial education, has been covered. However, even after three decades, there are deficiencies in the training of staff. One of the fundamental problems in the training and professional development of specialists in the field of currency and credit is the modelling of professional skills, issue that is investigated in this paper. The obtained results can serve as support for the argumentation of the recommendations on the modernization of financial education, the selection and adaptation of the content of the lecture units and non-auditorial teaching activities, but also of the professional training programs and the procedures for assessing professional competences to the contemporary requirements of functioning of financial institutions. CZU: 336:[005.962.131:331.546]; JEL: G21, A2. DOI: https://doi.org/10.53486/econ.2022.120.06
Charts of accounts and their comparative analysis
Get PDFЩЕРБАТЮК, Василий. Планы счетов бухгалтерского учета и их сравнительный анализ = Charts of accounts and their comparative analysis. 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. 167-182. ISBN 978-9975-155-92-2 (PDF).Глубоко и подробно раскрыты сущность, значение, структура, виды и способы построения Планов счетов бухгалтерского учета в современных условиях развития рыночной экономики, конкуренции и евроинтеграции. Впервые представлены сопоставимые Планы счетов шести европейских и азиатских стран (Республики Молдова, Румынии, Российской Федерации, Республики Беларусь, Украины, Китайской Народной Республики) в сокращенном виде и проведен их сравнительный экономический анализ. Внесены и обоснованы различные предложения по совершенствованию молдавского Общего плана счетов бухгалтерского учета: разработана новая, более простая, ясная и понятная, чем действующая, форма (макет) таблицы Перечня счетов; уточнена его терминология в наименованиях 31 группы счетов «Уставный и незарегистрированный капитал, его премии», счета 613 «Доходы от процентов по выданным ссудам/займам», двух субсчетов счета 715 «Расходы по начисленным процентам» и субсчета 2344 «Дебиторская задолженность по целевым финансированию и поступлениям»; пять забалансовых счетов для учета экономически однородных объектов объединены в один счет 913 «Полученные ценности» с соответствующими субсчетами. Отмечена необходимость изучения в учебной дисциплине «Основы бухгалтерского учета» новой темы «Планы счетов бухгалтерского учета» и предложены ее примерные вопросы. Они также должны подробно раскрываться в новой специальной литературе. CZU: 657.21; JEL: M 41; DOI: 10.5281/zenodo.7063729
************************************************************************************************************************************* The essence, meaning, structure, types and methods of constructing the Charts of Accounts in modern conditions of the development of a market economy, competition and European integration are deeply and in detail disclosed. For the first time, comparable Charts of Accounts of six European and Asian countries (the Republic of Moldova, Romania, the Russian Federation, the Republic of Belarus, Ukraine, the People's Republic of China) are presented in an abbreviated form and their comparative economic analysis is carried out. Various proposals have been made and substantiated to improve the Moldаvian General Chart of Accounts: a new, simpler, clearer and more understandable form (layout) of the table of the List of Accounts has been developed; its terminology has been clarified in the names of 31 groups of accounts “Authorized and unregistered capital, its premiums”, account 613 “Income from interest on loans / loans issued”, two sub-accounts of account 715 “Expenses on accrued interest” and sub-account 2344 “Accounts receivable for targeted financing and receipts"; five off-balance accounts to account for economically homogeneous objects are combined into one account 913 "Received values" with the corresponding sub-accounts. The need to study the new topic “Charts of Accounts” in the academic discipline “Fundamentals of Accounting” was noted and its approximate questions were proposed. They should also be detailed in the new specialized literature. CZU: 657.21; JEL: M 41; DOI: 10.5281/zenodo.706372
Management decision-making under risk and uncertainty
Get PDFSHMATKO, Nataliia, KARMINSKA-BIELOBROVA, Maryna. Management decision-making under risk and uncertainty. 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. 132-136. ISBN 978-9975-147-65-1 (PDF).The article deals with the problems of making managerial decisions, which are the result of the creative mental activity of the subject of management, associated with the identification of the problem, analysis and assessment of the situation, forecasting development trends, socio-economic justification and choice of behavioral alternatives and action programs of the socio-economic system to solve the problem that has arisen. or achieving goals. Modern organizations are distinguished from organizations of the old type by the presence of a significantly larger number of large and gigantic organizational systems in which the role of management decisions is growing. This fact is due to the fact that, unlike organizations of the old type, modern organizations have a large number of top and middle managers, and the professional duty of each of them is to make a management decision in accordance with the powers delegated to him. Teamwork and rationality, which is based on a professional management decision, have become the core of today's management. Effective management requires the modern manager to control human resources, the environment and material resources in order to optimally achieve the goal. This can only be achieved through the proper use of decision-making tools. Modern tools and methods for the development and adoption of managerial decisions are of a universal nature and are aimed at the processes of modernization of the economy taking place in the Ukrainian economy. Today, risk analysis and management is very expedient and the relevance of risk management issues is becoming increasingly important, this is what is necessary for the further correct and optimal application of risk management in the main business processes of an enterprise, on the basis of which the main profit of enterprises using the processes of analysis and risk management Particular attention is paid to the continuous improvement of risk management in different situations. Management risk as a multifactor category of management is studied in the dynamics of a purposeful cyclic management process. CZU: 005.53:330.131.7; JEL: M120, L10
Clasificarea și evaluarea instrumentelor financiare conform IFRS 9 „instrumente financiare”
Get PDFMOISEI, Ana. Clasificarea și evaluarea instrumentelor financiare conform IFRS 9 „instrumente financiare” = Classification and evaluation of financial instruments according to IFRS 9 „financial instruments”. Coord. șt.: LAZARI, 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. 3, pp. 40-45. ISBN 978-9975-3590-4-7 (PDF).With the economic and financial development of the countries and the wider integrity at regional and international level, the role and value of financial assets increases. For these reasons, the accounting of financial assets as well as financial reporting are current, in order to optimize and adapt according to the economy of each country. IFRS 9 ”Financial instruments” was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categorisation and measurement, impairment and loan loss provision. IFRS 9 ”Financial instruments”incorporates without substantive amendments the requirements of IAS 39 for the recognition and derecognition of financial assets and financial liabilities. The purpose of this article is to present the method of clasification and evaluating of financial instruments according to IFRS 9 ”Financial instruments” as well as the criteria used by the entities. CZU: 005.44:657.22. JEL: M41. DOI: https://doi.org/10.53486/9789975359047.0
Expertiza organoleptică, cantitativă și informațională a mierii de albini comercealizate în or
Get PDFPOPA, Maria. Organoleptic, quantitative and informational expertise of bee honey traded in chișinău stores = Expertiza organoleptică, cantitativă și informațională a mierii de albini comercealizate în or.Chișinău. Coord. șt.: CALMÂȘ, Valentina. 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. 118-121. ISBN 978-9975-3590-2-3 (PDF).Honey is the sweetest product of nature appreciated for its high nutritional value and its special dietary and therapeutic properties. Being a dietary and therapeutic product, it contains many biologically active substances and possesses nutritional, bactericidal and curative properties, so it must be in in accordance with Government Decision no. 661 which establishes the quality requirements. This paper contains the results of organoleptic research, but also methods of expression. The research was conducted on the basis of sensory methods accepted in commodity science. In addition, we checked the correctness of the mandatory information on the product labels. CZU: 638.162:339.372(478-25); JEL: I 119; Q18; DOI: https://doi.org/10.53486/9789975359023.2
Анализ внешнего долга Республики Молдова в актуальный период
Get PDFКОСТОВА, Наталья. Analysys of the external debt of the Republic of Moldova in the current period = Анализ внешнего долга Республики Молдова в актуальный период. 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. 147-153. ISBN 978-9975-147-65-1 (PDF).External debt is an integral part of most financial systems of the world's states and plays a significant role at the macroeconomic level of any country. It can be viewed on the positive side, as it contributes to the growth of countries' financial resources, and on the negative side, it contributes to an increase in financial risks in the context of the economic crisis. One of the most acute problems of the stability of the economy of any country is the possibility of paying offexternal debt. The total amount of external debt, as well as the existence of overdue debt, significantly affects the country's rating and its position in the international credit market. If the credit rating of a country or its residents is low, then the conditions for granting new loans will be tougher. Countries with a high level of arrears, access to global credit markets is almost closed. For these countries, the only source of external loans will be the resources of the World Bank and the International Monetary Fund. The purpose of this article is to analyze the external debt of the Republic of Moldova, its structure, and consider the possibilities of its settlement. In the course of writing the article, various research methods were used, such as methods of monographic abstract-logical analysis, methods of comparative analysis, deductive and computational-analytical methods. CZU: 336.273.3(478); JEL: E59, H63, H69