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Regression analyzes of cryptocurrencies under COVID-19
Get PDFYANEVA, Mariya. Regression analyzes of cryptocurrencies under 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. 3, pp. 281-284. ISBN 978-9975-155-66-3.The global COVID pandemic is changing the way we understand the world in all spheres of public, social, economic, financial and political life. Digital and digital technologies are displacing human capital by changing the hitherto dominant world order. This change, which is linked to the international pandemic imposed by the WHO / World Health Organization /, has an impact on the financial well-being of economic agents in both positive and negative aspects. Digital cryptocurrencies manage to fit into this digital-remote living environment, which raises many questions for research circles. DOI: https://doi.org/10.53486/9789975155663.37; CZU: [336.74:004.056.55]:614.4; JEL: A10, F01, F15, F19, F30, G23, M21, 016
The role of legalism in the development of Chinese law
Get PDFNEDELEA, Marilena-Oana. The role of legalism in the development of Chinese law. 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. 67-76. ISBN 978-9975-3590-5-4 (PDF).The legalism preached the Confucian approach to understanding and applying the law. It emphasizes the primacy of laws. The political and legal concepts of legalism became the defining factors of the progressive development of the law, its ideological foundations, its principles and institutions, as well as the enforcement mechanisms and the traditional legal understanding of the Chinese people. CZU: [141:299.513]:34(510); JEL: K39, K30; DOI: https://doi.org/10.53486/dri2022.0
The professional accountant during the COVID-19 pandemic. changes, skills and challenges
Get PDFPLESCACI, Dorina, TEIUȘAN, Sorin-Ciprian. The professional accountant during the COVID-19 pandemic. changes, skills and challenges. 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. 287-295. ISBN 978-9975-155-87-8 (PDF).Currently, the COVID-19 pandemic is the phenomenon that has impacted people's lives and work. The accounting profession has been and continues to be subject to continuous challenges, which cause changes in the activity of the accountant. The main purpose of this paper is to present the challenges to which the accounting profession and professional accountancy organizations (PAOs) were subjected in the context of the COVID-19 pandemic. At the same time, the aim is to illustrate the skills required of the accountant before the pandemic and those required during and after the pandemic. Another objective of this research is to present the role of the professional accountant in decision-making in a company in this period. By presenting and analyzing the mentioned aspects, we will be able to illustrate the picture of the current professional accountant. At the same time, we will highlight some characteristics of the accountant of the near future, thus offering professionals and teachers in the field, students, organizations of accountants, an idea of direction in which to develop to stay in the field and be competitive. CZU: [657:331.543]:614.4; JEL: M41; DOI 10.5281/zenodo.671922
Politici contabile și fiscale privind operațiile economice de perfecționare activă a bunurilor
Get PDFCEBOTARI, Ana, GRAUR, Anatol. Accounting and fiscal policies regarding economic transactions for the processing of goods = Politici contabile și fiscale privind operațiile economice de perfecționare activă a bunurilor. 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. 160-167. ISBN 978-9975-155-87-8 (PDF).This article focuses on the accounting and tax provisions related to the inward processing customs procedure. The documentation and accounting of inward processing operations is presented. These operations are also called lohn operations which combine the classic import-export operations, purely commercial, with certain technological interdependencies. A separate place is intended for the analysis of the situation in which part of the processing (production) works are performed by a third party through a subcontract, indicating how to document and account for these transactions. CZU 657.421.1:339.543(478); JEL: M40, M41; DOI 10.5281/zenodo.671802
Analiza problemelor și riscurilor fundamentale, legate de implementarea și aplicarea standartelor naționale de contabilitate pentru sectorul public
Get PDFRAILEAN, Tatiana. Analysis of fundamental challenges and risks related to the implementation and application of national public sector accounting standards = Analiza problemelor și riscurilor fundamentale, legate de implementarea și aplicarea standartelor naționale de contabilitate pentru sectorul public. 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. 167-171. ISBN 978-9975-147-65-1 (PDF).The current stage of accounting reform in the budgetary sector, characterized by the transition to new international accounting standards, is being studied. The most fundamental problems and risks of the development of budgetary accounting are determined in the context of the transition to new accounting standards. For this, methods of comparison, synthesis, analysis, logical approach, systematic approach, method of analogies are applied. The practice of other countries and the specifics of national accounting are analyzed, based on which a set of recommendations is elaborated in order to avoid the existing problems in the process of carrying out the accounting reform in the budgetary sector. CZU: [657.1:006.322]:336.146(478); JEL: M40, H83, L32
Transformation of enterprises’ organizational culture during the pandemic and remote employment
Get PDFCAMINSCHI Olga, Transformation of enterprises’ organizational culture during the pandemic and remote employment = Трансформация организационной культуры предприятий в период пандемии и удаленной занятости. Coord. șt.: DOROGAIA, Irina. 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. 18-24. ISBN 978-9975-3590-4-7 (PDF).In the conditions of the modern world, the relationship between the effectiveness of the organization and its organizational culture has increased markedly. Being an integral part of the enterprise, organizational culture has undergone a number of changes during the pandemic and remote work. In this regard, it is necessary to study all aspects of the development and adaptation of organizational culture in the conditions set by modern realities. The relevance of the topic is due to the need for timely diagnosis and improvement of organizational culture in order to increase the efficiency of enterprises in a post-pandemic environment. In the process of conducting research, methods of induction and deduction, observation, modeling and comparison were used. The obtained results of the research made it possible to draw up a number of recommendations for improving the organizational culture of the enterprise. CZU: 005.73:[331.42:004.738.5]. JEL: M140. DOI: https://doi.org/10.53486/9789975359047.0
Управление продажами психологических услуг
Get PDFRAILEAN, Elena, VARBAN, Irina. Psychological services sales management = Управление продажами психологических услуг. 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. 307-313. ISBN 978-9975-155-64-9.The article highlights the features of the management of sales of services, in particular, psychological services. Effective management of sales of psychological services is based on the study of the market situation, competent segmentation of clients, thoughtful positioning of the psychologist, planning the concept of sales and mastering the technology of effective sale. DOI: https://doi.org/10.53486/9789975155649.46; CZU: [005:658.6]+[338.46:316.772.4]; JEL: I1
Fluxul de remitențe: de la provocări actuale la perspective de dezvoltare
Get PDFCHIRVAS, Cristina. The flow of remittances : from current challenges to development prospects = Fluxul de remitențe: de la provocări actuale la perspective de dezvoltare. 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. 116-123. ISBN 978-9975-155-64-9.În prezent, practic toate ţările lumii sunt implicate în procesul complex al migraţiei externe a forței de muncă, integrându-se în tabloul general al acestui circuit în funcție de rolul pe care îl dețin (ţări de destinaţie, ţări de origine, țări de tranzit). Cel mai vizibil efect al migrației dar și cel mai controversat, sunt transferurile de mijloace banesti ale migrantilor. Amploarea pe care acestea au căpătat-o de-a lungul timpului, a sporit treptat interesul asupra modului în care fluxurile financiare pot fi atrase în circuitul economic al statelor. Contextul actual al pandemiei de COVID-19 și restricțiile de circulație au adus însă un dezechilibru al fenomenului migrator: odată cu reducerea migrației noi și accentuarea migrației de reîntoarcere, numărul migranților capabili să se adapteze provocărilor economice din țările de destinație și să continue să trimită remitențe în țările de origine este și va continua să fie afectat în perioada următoare. În acest sens, se conturează necesitatea stimulării inovației în vederea facilitării tranzacțiilor financiare transfrontaliere și identificării unor noi opțiuni de transfer ce permit accesul universal la servicii sigure și ieftine. DOI: https://doi.org/10.53486/9789975155649.16; CZU: 336.717.1:314.74(478); JEL: F22, F2
The new economy - progress or regression?
Get PDFAPOSTOL, Ciprian. Noua economie – progres sau regres? = The new economy - progress or regression? 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. 203-207. ISBN 978-9975-155-92-2 (PDF).The global economy is in a new stage of development, in which information and knowledge are becoming the most important factor in the economic process. New technologies generate the share of productivity growth, and this major technological change is known in the literature as the New Economy. Everyone's expectations for a better standard of living as a result of the implementation of information and knowledge-based mechanisms are very high. However, the current economy, both globally and locally, is facing a number of major problems, namely the Covid pandemic and the war in Ukraine. The objective of the research is to identify the main socio-economic changes that have occurred at the international level, but also nationally, in the current context of the New Economy. The research method is non-participatory observation. The data source is the information published by the authorized national and international bodies, as well as the specialized literature. The results of the research consist in identifying answers that would clarify the evolution of the world economy. Future research directions include monitoring and analyzing the evolution and impact of measures taken at global or regional level to remove the negative effects identified in the new economy, as well as reporting the positive aspects of the knowledge economy. CZU: 330.341; JEL: F51, F63, M41; DOI: 10.5281/zenodo.706381
Avantajele reorganizării persoanelor juridice prin fuziune
Get PDFILOVAN (CATARĂU), Ana. The advantages of reorganization legal entities by merging =
Avantajele reorganizării persoanelor juridice prin fuziune. Coord. șt.: TIGHINEANU, Alexandra. 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. 110-112. ISBN 978-9975-3590-2-3 (PDF).Reorganization is a complex legal operation of transferring rights and obligations by succession from an existing legal entity to a successor legal entity that exists or was born through reorganization. the merger entails the dissolution, without the liquidation of the legal person that disappears with the universal transmission of its patrimony to the beneficiary legal entities. CZU: 347.72.04:005.591.452(478); JEL: K2; DOI: https://doi.org/10.53486/9789975359023.2