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Mondializarea economiei durabile
Get PDFPRODAN, Valeria. Mondialisation de l’économie durable = Mondializarea economiei durabile. 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. 61-64. ISBN 978-9975-3590-2-3 (PDF).Mondializarea economiei durabile reprezintă întărirea şi lărgirea legăturilor dintre economiile naţionale pe piaţa globală a bunurilor, seciviilor şi mai ales a capitalurilor cu reducerea semnificativă a riscurilor de mediu şi deficitului ecologic. Mondializarea economică este împărțită în trei etape: Internaționalizarea fluxurilor financiare și comerciale; Stabiliri de firme în străinătate; Globalizarea economiei. Procesul de mondializare a economiei durabile se bazează pe o serie de factori pozitivi. Pe lângă aceștia se remarcă și unele consecințe negative. CZU: 339.92+339.94; JEL: F6, F63; DOI: https://doi.org/10.53486/9789975359023.1
Impactul modificărilor sociale, politice și economice asupra eficientizării asistenței financiare nerambursabile
Get PDFGRUMEZA, Mihaela, CRUDU, Rodica. The impact of social, political and economic changes on the effectiveness of non-refundable financial assistance = Impactul modificărilor sociale, politice și economice asupra eficientizării asistenței financiare nerambursabile. In: Economic Security in the Context of Sustainable Development [online]: The collection of the Online International Scientific-Practical Conference, 2nd Edition, December 17, 2021. Chişinău: ASEM, 2022, pp. 125-132. ISBN 978-9975-155-73-1.The non-reimbursable financial assistance plays an indispensable role as a catalyst for the national economy, in a globalized, interdependent world and it is continuously subject to innovative, social and geopolitical processes. Economists have established the direct connection between external assistance and economic growth, proving that this is, in fact, a short-term catalyst. The areas of intervention of the external assistance are in correlation with the existing problems at national level and in accordance with the policies and priorities of the state. Since its independence, the Republic of Moldova has received non-reimbursable external assistance, which also conditions the interdependent economic growth. The support provided by the development partners during the pandemic period has helped reduce the negative effects, take prompt action and identify the problem-solving mechanisms as well as it has given significant support in the post-pandemic economic recovery. The implementation of non-reimbursable financial assistance programs and projects is conditioned by several issues: lack of planning and communication between stakeholders, poor management, lack of own contribution, and bureaucratic processes. Their solution would be found in developing effective mechanisms and processes to properly implement external financial assistance. JEL: F35
Рrocesul de recrutare – caracteristici, avantaje și dezavantaje ale surselor interne și externe
Get PDFMURA, Ion, CODREAN, Violeta, MIHAILA, Svetlana. Recruitment process - characteristics, advantages and disadvantages of internal and external sources = Рrocesul de recrutare – caracteristici, avantaje și dezavantaje ale surselor interne și externe. 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. 138-147. ISBN 978-9975-155-87-8 (PDF).Proper human resource management is an essential process for the success and well-being of any organization. As human resource management is a relatively new concept, it suppresses the old concept of mechanical work performance, in exchange for a set of activities aimed at ensuring, developing, motivating and maintaining human resources within the organization, in order to achieve its objectives, in tandem with meeting the needs of employees. This paper aims to review the literature in relation to the concept of "human resource", highlighting its importance in the organization. At the same time, the paper provides analysis of the human resources management process, in this case, the recruitment and selection process of employees, preliminary work, ways and sources of recruitment, highlighting in this regard, the advantages and disadvantages of internal and external sources of recruitment. CZU: 005.953; JEL: M12; DOI 10.5281/zenodo.671797
Analiza inegalității în distribuirea veniturilor și cheltuielilor de consum a populației în Republica Moldova
Get PDFBALAN, Aliona. Analiza inegalității în distribuirea veniturilor și cheltuielilor de consum a populației în Republica Moldova. În: Opportunities for changing the Economic-Social Realities of the World: International Symposium Experience, 10th edition, May 26th-27th, 2022. ARTIFEX University of Bucharest/Romania, 2022, pp. 517-528. ISBN 978–606–8716–66–4The topicality of the research topic is due to the increase in income inequality worldwide in the last three decades, a phenomenon that could have a profoundly negative impact on social and labor relations, the labor market and employment and cause social tensions in society. Although the dynamics of official indicators of income differentiation in the Republic of Moldova in the last decade show a general downward trend, the level of inequality remains a major challenge in the Republic of Moldova. The purpose of this article is to assess the inequality of distribution of disposable income and consumption expenditures of the population in the Republic of Moldova in the period 2010-2020 and to formulate ways to reduce this phenomenon. JEL: D63, D31, J17, J31
Incremental redesign of the accounting profession in context of digitalization and industry 4.0.
Get PDFCORDOS (LABADITIS), Andreea, TIRON TUDOR, Adriana. Incremental redesign of the accounting profession in context of digitalization and industry 4.0. 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. 97-105. ISBN 978-9975-155-87-8 (PDF).The purpose of the research is to make a deep dive into the perception over technology usage amongst the accounting professionals, while trying to assess its current level of utilization and understanding in the field. The paper tries to snapshot the status quo on the international market of accounting professionals in terms of current level of technological use, understanding and behavioural intention to use new technology, along with contributing factors. Methodology: With this purpose a questionnaire is prepared based on the adapted TAM methodology to understand how the accounting professionals are positioned against the developing technologies. The questionnaire will focus on the accounting function of companies or accounting companies, all in different stages of technological development. The methodological approach to be used within the proposed paper is exploratory, with mixed methods of qualitative research such as questionnaires and in-depth literature review. Originality/value: Originality of the paper comes from performing an extended analysis in a transition period for most companies and trying to go beyond perceptive analysis towards the root causes implied. CZU: [657:331.543]:004.78; JEL: M40, M41; DOI 10.5281/zenodo.670081
Impactul politicilor contabile asupra rezultatelor financiare
No full textERHAN, Lica, GAMUREAC, Mihaela. The impact of accounting policies on financial results = Impactul politicilor contabile asupra rezultatelor financiare. 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. 243-247. ISBN 978-9975-155-87-8 (PDF).Applying appropriate accounting policies, in particular choosing alternatives to National Accounting Standards or International Financial Reporting Standards, can have a significant impact on financial results, as the entity may choose, within the law, to model or improve its financial statements. The analysis carried out in this article shows that there are certain aspects that can be modified to obtain an advantageous financial result for the entity, at the same time without violating the law, but only using correctly different accounting methods, for example valuation of fixed assets, income tax. , amortization of fixed assets, etc. CZU: 657.1:[657.37+657.44]; JEL: M41, F65; DOI 10.5281/zenodo.671892
Accounting profession: ethical principles and commitment to the public interest
Get PDFLAZARI, Liliana, GRIGOROI, Lilia, BAJAN, Maia. Profesia contabilă: principii de etică și angajamentul față de interesul public = Accounting profession: ethical principles and commitment to the public interest. 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. 8-16. ISBN 978-9975-155-92-2 (PDF).Currently a challenge for the accounting profession is the work ethic and engagement towards the public interest. In this regard, the research will present the principles of professional ethics necessary to be respected by the accounting profession, with the description of the characteristics in terms of what should and what should not be done by the representatives of the profession in order to assume the commitment to the public interest. This research is also important due to the fact that the International Code of Ethics for accounting professionals, which is also applied in the Republic of Moldova, is regularly subject to revisions in order to adapt the ethical requirements to the developments taking place in the activity of the constantly growing accounting profession. Thus, knowing the ethical principles applied to the accounting profession is of interest both for the accounting education and for representatives of the accounting profession in order to assume the commitment to the public interest. CZU: [657:331.543]:174.4; JEL: M41; DOI: 10.5281/zenodo.705932
Overcoming barriers to digital transformation of higher education
Get PDFKALYVAKI, Maria, BACIMANOVA, Nadejda. Overcoming barriers to digital transformation of higher education. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 168-180. ISBN 978-9975-3590-6-1 (PDF).The modern world can hardly be imagined without digital technologies. They are used in any sphere of human activity, education being one of them. Using digital technologies in higher education is not just an option anymore; it is an imperious necessity conditioned by a number of factors. Digital technologies are widely used by students for developing their personalized learning environment. However, technology adoption and use by instructors is uneven and often quite modest. Of course, there are faculty members actively and effectively using and promoting available digital teaching tools, as well as those just willing (or unwilling) to do it due to various types of barriers. Sometimes it looks contradictory enough, as most instructors are active users of digital technologies in their personal lives, but in classrooms, some of them encounter serious technical, logistical, and pedagogical problems. Understanding the reasons for some reluctancy to incorporate technology, as well as teachers’ concerns in this respect, can essentially contribute to the enhancement of learning environment and professionalism. The present study aims to extend what is known about the factors and issues negatively affecting the adoption and use of modern technologies by faculty members, as well as to offer some recommendations for solving problems and reducing the barriers to technology adoption. CZU: 378.147:004; JEL: I23, O30; DOI: https://doi.org/10.53486/cike2022.2
Relația de cauzalitate dintre prețul petrolului și piețele de acțiuni
Get PDFDUŢĂ, Violeta. The causal relationship between oil prices (WTI and Brent) and stock markets = Relația de cauzalitate dintre prețul petrolului și piețele de acțiuni. In: Economic Security in the Context of Sustainable Development [online]: The collection of the Online International Scientific-Practical Conference, 2nd Edition, December 17, 2021. Chişinău: ASEM, 2022, pp. 170-180. ISBN 978-9975-155-73-1.The interest of the scientific community and financial market participants in identifying the factors that influence investment returns in various sectors of activity has led us to analyze whether in the last decade (2011-2021), the correlations between oil prices (WTI and Brent) and shares prices have been retained or have changed. We also analyzed the impact of the price of oil (WTI and Brent) on the price of oil stocks traded on the Bucharest Stock Exchange (and Vienna) and vice versa, from December 2011 to December 2021, using the correlation and causality test VAR Granger, on a daily frequency of data. The study included three oil companies (OMV Petrom and Rompetrol Rafinare listed on the Bucharest Stock Exchange and OMV AG listed on the Vienna Stock Exchange) and five stock indices: the two major US indices (Dow Jones Industrial Average and S&P500), the EUR stock market index (Euro Stoxx 50), the China50 stock market index (China being the largest importer oil) and the Russian RTS index, a country whose economy is significantly dependent on oil and gas exports. The results showed there a unidirectional influence of WTI oil price on OMV AG price and a bidirectional influence between the WTI oil price and the Russian capital market (significant at 5%). At the same time, there is a lack of influence of Brent oil price on the oil companies and stock indices included in this study. The study found an influence between the studied capital markets: unidirectional in the case of US indices, the Chinese and OMV AG, OMV Petrom and the Russian capital market and a bidirectional one in the case of the Chinese and USA, Russia and US and OMV Petrom and US capital markets. JEL: C15, C58, G01
Tendințe în dezvoltarea agriculturii Republicii Moldova
Get PDFHÎRBU, Eduard. Agricultural development of the republic of Moldova in the last two decades = Tendințe în dezvoltarea agriculturii Republicii 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. 25-38. ISBN 978-9975-155-66-3.In the post-war period, agriculture was one of the most traditional and important economic activities for the Republic of Moldova. In the 60s and 80s of the last century in agriculture was occupied more than half of the labor resources. Here more than 60% of the value of production was obtained. The disintegration of the former USSR resulted in important structural changes, which led to a constant reduction in the share of agriculture in the results of economic activity.
DOI: https://doi.org/10.53486/9789975155663.02; CZU: 338.43:311.17(478); JEL: C10; Q10