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Abordarea deprecierii mijloacelor fixe conform reglementărilor naționale și internaționale
Get PDFBAJAN, Maia, BRIGHIDIN, Irina. Addressing the depreciation of fixed assets in accordance with national and international regulations = Abordarea deprecierii mijloacelor fixe conform reglementărilor naționale și internaționale. 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. 306-309. ISBN 978-9975-155-87-8 (PDF).The aim of this paper is to highlight the convergences and divergences of depreciation of fixed assets at the national and international levels according to IAS 36. The topicality of the topic is that the performance of an organization is closely related to the sustainability and profitability of fixed assets. The analysis of specialized websites (Google Scholar, VOSviewer) was used as research methods. At the same time I used the analytical method, the comparison method, the induction and deduction method. As a result, we have emphasized the close link between the depreciation of fixed assets at national and international level. CZU: 657.42; JEL: M41; DOI 10.5281/zenodo.672024
Rusia și Uniunea Europeană: între dependent energetică și independent
Get PDFCOICA, Iulia. Russia and the European Union: between energy dependency and independence = Rusia și Uniunea Europeană: între dependent energetică și independent. Coord. șt.: DODU-GUGEA, Larisa. 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. 84-88. ISBN 978-9975-3590-2-3 (PDF).This work analyzes the EU energy policy since the outbreak of war in Ukraine. The aim of the project is to determine what other alternatives of energy supply for EU ′s reserves are. The ECO energy resources were find as a solution of optimization EU addiction on Russian natural gas. The objective which should be achieved are: not so much independence as energy sovereignty: security of supply must be guaranteed, while leaving Europe in full control of its choices, particularly with regard to foreign policy. CZU: 061.1EU:620.92(470+571); JEL: F51, O13; DOI: https://doi.org/10.53486/9789975359023.1
Impactul impozitelor asupra procesului investițional
Get PDFCHERDIVARĂ, Cristian. The impact of taxes on the investment process = Impactul impozitelor asupra procesului investițional. Coord. șt.: BULGAC, Corina. 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. 86-88. ISBN 978-9975-3590-3-0 (PDF).L'investissement est la clé du développement des entreprises et de l'économie dans son ensemble. Alors, par ce recherche on va examiner l’influence du taux de l’imposition et des incitations fiscales qui ont un rôle important dans ce proces. L’objectif est d’analyser l’impact de la politique fiscale sur le processus d’investissement, par l’observation, la comparaison et l’etude de cas. CZU: 336.228:330.3(478); JEL: E62; DOI: https://doi.org/10.53486/9789975359030.1
Bilanțul în trei decenii de reformă contabilă din Republica Moldova
Get PDFBAJAN, Maia. Balance sheet in three decades of accounting reform in the Republic of Moldova = Bilanțul în trei decenii de reformă contabilă din Republica Moldova. 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. 134-139. ISBN 978-9975-155-66-3.The balance sheet is the main source of information for the internal and external users of the entity, which evaluates the value and structure of the company's assets, the degree of indebtedness and other indicators necessary for making managerial decisions. As the entity's financial position, the balance sheet has evolved over time, changing its content so as to provide users with the most useful information for making economic decisions. The changes included in the format of the balance sheet over the last three decades are the result of accounting reforms both quantitatively and qualitatively, which present to users the financial position of the entity. DOI: https://doi.org/10.53486/9789975155663.15; CZU: 657.1(478); JEL: M41
Natural conditions and economic factors affecting the territorial organization of food industry enterprises in Nakhchivan Autonomous Republic
Get PDFSULEYMANOV, Mahammad. Natural conditions and economic factors affecting the territorial organization of food industry enterprises in Nakhchivan Autonomous Republic. 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. 33-37. ISBN 978-9975-3590-5-4 (PDF).In the Nakhchivan Autonomous Republic, the Gross Domestic Product indicator for 2021 has exceeded 3 billion manats, where the highest indicator is related to industrial production with 35%. The development of the industry, which has a large share in the Gross Domestic Product, depends on the efficient and correct organization of industrial areas on the territory, and this plays an important role in the development of the national economy and in ensuring social protection. The correct and efficient location of industrial production ensures the efficient use of natural resources, improvement of the employment level of the population, increase of labor productivity and production efficiency based on economical use of economic resources, optimal socio-economic development of economic regions. The location of the industrial enterprise affects the development of transportation, communication and other areas in the region, the supply of energy and raw materials for production, the complexity of interregional and intersectoral relations, and the increasing importance of environmental protection. As a result of all this, effective placement on the territory plays a positive role in the development of both the society and the country in a certain sense. CZU: [338.1:330.15]:664(479.2); JEL: L00, L66, O14; DOI: https://doi.org/10.53486/dri2022.0
Выявление вопросов о развития цифрового банкинга
Get PDFTURSUNOVA, Munisa, STROGANOVA, Irina. Identification of questions about trends in the development of digital banking = Выявление вопросов о развития цифрового банкинга. 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. 452-456. ISBN 978-9975-155-87-8 (PDF).The relevance of the analysis of trends in the development of digital banking is due to the fact that it can be useful in the development of strategic decisions by banks, on the basis of which it is possible to obtain a significant competitive advantage when working with clients. In the banking sector, as in a key segment of the economy of any country, digitalization processes are clearly reflected, the main trend of which is the gradual transfer of all banking operations to online mode. In addition, there is an increasing popularity of technologies for personalization of customer needs, remote identification, artificial intelligence, machine learning, big data, blockchain and Open API. At the same time, it is impossible not to pay attention to the risks associated with the digitalization of banking activities, such as the risk of economic security and the risk of lagging behind the possibilities of the banking environment's adaptability to new types of activities and payment instruments. CZU: 336.717:004.78; JEL: G320; DOI 10.5281/zenodo.675898
Defining intercultural communicative competence from international perspective
Get PDFBOLGARI, Natalia. Defining intercultural communicative competence from international perspective. 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. 107-115. ISBN 978-9975-155-64-9.The article tackles the intercultural dimension in the language teaching process, focusing on teaching English. It also analyzes intercultural communicative competence from an international perspective, comparing American, European and Asian cultures. The aim of the paper is to characterize the main notions (the notion of self in society; the notion of language and communication and the notion of education and development), which are the main pillars in defining and developing the intercultural communicative competence, and to specify their impact in a non-European context. DOI: https://doi.org/10.53486/9789975155649.15; CZU: 81’233:[316.733+317.77]; JEL: A22, A2
Improvement of bank rating prudential supervision in the Republic of Moldova through European Union best practicies
Get PDFCIOBU, Stela. Improvement of bank rating prudential supervision in the Republic of Moldova through European Union best practicies. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 373-381. ISBN 978-9975-3590-6-1 (PDF).The main purpose of the rating is to increase the information transparency of the bank, to facilitate the arrangement of entities in the field of activity according to key success factors. The rating points assigned to the bank is identified with its competitive position in the banking system, which undoubtedly affects the image and trust of customers and investors. Therefore, assigning a specific rating to a bank affects its competitive position in the economy. The banking supervision function is aimed at ensuring the smooth functioning of the financial system based on a strong and competitive banking sector, focused on market relations and risk prevention. In this context, in prudential supervision, various rating systems are applied, their purpose is to monitor and analyze the financial condition of banks. In writing the article, the following scientific and methodological support was used: methods of analysis and synthesis, a monographic method, a comparison method, classification, methods of induction and deduction, methods of statistics and mathematical analysis, as well as a method of generalization. The purpose of the article is to deepen the study of bank rating as a consolidation tool for prudential supervision, as well as from the importance of this activity for ensuring the stability of the banking system in particular and of the financial system in general. CZU: [005.584.1:336.71.078.3](478):061.1EU JEL: E5, E58, E7, G21; DOI: https://doi.org/10.53486/cike2022.4
Analiza impozitelor directe în formarea veniturilor bugetare ale Republicii Moldova
Get PDFCOTUN, Valeria. Analysis of direct taxes in forming the revenue of the Republic of Moldova = Analiza impozitelor directe în formarea veniturilor bugetare ale Republicii Moldova. Coord. șt.: BULGAC, Corina. 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. 67-71. ISBN 978-9975-3590-3-0 (PDF).This research focuses on the importance and evolution of direct taxes in shaping the national public budget. Depending on the size of the money purchased, the influence of the state in the development of the economy increases, it can provide subsidies for certain categories of people or for the development of certain branches of the economy. Also, depending on the amount of money purchased, the state's ability to pursue an active foreign policy increases, which in turn contributes to increasing the state's authority internationally. CZU: 336.226:336.14(478); JEL: H24, H61 DOI: https://doi.org/10.53486/9789975359030.1
Analiza comparativă a dezvoltării socio-economice a Moldovei și a țărilor CSI după prăbușirea URSS
Get PDFPOISIC, Mihail. Comparative analysis of the socio-economic development of Moldova and the countries CIS after the collapse of the USSR = Analiza comparativă a dezvoltării socio-economice a Moldovei și a țărilor CSI după prăbușirea URSS. 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. 97-101. ISBN 978-9975-155-61-8.Three decades have passed since the collapse of the USSR. At the same time, in all post-Soviet states, already in the first decade, there was a landslide destruction of the production and scientific and technological potential, and the socio-economic situation deteriorated dramatically. Degradation processes have been most destructive in Ukraine, Georgia and the Republic of Moldova. This was largely a consequence of the disintegration of these states as a result of the so far unsettled armed confrontations with part of their territorial entities, as well as permanent political instability in general. The study is developed within the State Program (2020-2023) 20.80009.0807.21 “Migration, demographic change and stabilization policies”. DOI: https://doi.org/10.53486/9789975155618.13; CZU: 338.26:330.34(47+57); JEL: E20, J10, J1