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Green Business – an Integral Part of the Green Economy
Full text linkTODOS, Irina. Afacerea verde – parte integrantă a economiei verzi = Green Business – an Integral Part of the Green Economy. Economica. 2023, nr. 1(123), pp. 56-66. ISSN 1810-9136.Businessul contemporan este văzut ca un tip de afacere care participă la multiple activități ecologice, asigurându-se că toate procesele, produsele și activitățile de producție abordează în mod corespunzător preocupările de mediu. Astfel, ,,afacerea verde” încorporează în activitățile sale principiile durabilității, oferind bunuri și servicii ce acoperă cererea de produse ecologice, își asumă angajamente de mediu în operațiunile sale și, totodată, este parte integrantă a unei economii sustenabile. Prezenta lucrare are drept scop evidențierea rolului determinant al afacerilor verzi în promovarea și dezvoltarea economiei verzi. Statele, care au preluat principiile economiei ecologice, își vor transforma economiile în ,,motoare ale durabilității”, astfel fiind pregătite pentru noile provocări ale secolului 21. Performanțele de înverzire ale afacerilor pot fi evaluate cu ajutorul Indexului Verde. CZU: 504.03:334.72(478); JEL: L26, Q56, Q57; DOI: https://doi.org/10.53486/econ.2023.123.056 ************************************************************************************************************************************* Contemporary business is seen as a type of business that participates in multiple green activities, ensuring that all processes, products and production activities adequately address environmental concerns. Thus, the “green business” incur porates the principles of sustainability in its activities, offering goods and services that cover the demand for ecological products, assumes environmental commitments in its operations and, at the same time, is an integral part of a sustainable economy. The purpose of this paper is to highlight the decisive role of green businesses in the promotion and development of green economy. States that have joined and adopted the green economy principles will transform their economies into “sustainability engines”, thus being prepared for the new challenges of the 21st century. The greening performance of businesses can be evaluated with the help of the Green Index. UDC: 504.03:334.72(478); JEL: L26, Q56, Q57; DOI: https://doi.org/10.53486/econ.2023.123.05
International Accounting Standards in Assessing the Financial Condition of Business Entities
Full text linkDARNOWSKA, Magdalena. Międzynarodowe Standardy Rachunkowości w Ocenie Kondycji Finansowej Podmiotów Gospodarczych = International Accounting Standards in Assessing the Financial Condition of Business Entities. Koord. naukowy: KOPYTOWSKA, Anna. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 267-272. ISBN 978-9975-147-93-4 (PDF).The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act also imposed this requirement on all banks. For this reason, IAS have a very large impact on the assessment of the financial condition of these entities. CZU: 006.322:657(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.3
Analize statistice privind procesul de inovare şi dezvoltare durabilă în IMM-urile din municipiul Bucureşti, România). Teză de doctor în științe economice.
No full textTeză de doctor în științe economice. Conducător ştiinţific: PÂRŢACHI Ion, doctor în științe economice, profesor universitar.ADNOTARE. Popa Valentin: „Analize statistice privind procesul de inovare şi dezvoltare durabilă în IMM-urile din municipiul Bucureşti, România)”, teză de doctor în științe economice,Chişinău, 2023. STRUCTURA TEZEI: introducere, trei capitole, concluzii generale şi recomandări, bibliografie din 238 de titluri, 12 anexe, 124 de pagini de text de bază, 25 de figuri, 35 de tabele și 9 formule. Rezultatele obţinute sunt publicate în 7 lucrări ştiinţifice. DOMENIU DE STUDII: Specialitatea - 523.02 Statistică economică. CZU: 311.17:338.1(498-25)(043). SCOPUL LUCRARII este de a contribui la soluționarea problemei de cercetare prin realizarea unor analize statistice a indicatorilor disponibili ce caracterizează procesul de inovare și dezvoltare durabilă de la nivelul municipiului București, a regiunii București-Ilfov și a României, precum și aplicarea unor metode econometrice de studiere a legăturilor dintre indicatorii specifici IMM-urilor cu activitate de cercetare-dezvoltare-inovare, de determinare a modelelor de previziune pentru indicatorii studiați în vederea fundamentării deciziilor de la nivel micro și macroeconomic. OBIECTIVELE CERCETARII: identificarea și clarificarea problematicii conceptuale a noțiunilor de inovare și dezvoltare durabilă, precum și taxonomia acestora; prezentarea influenței procesului de inovare asupra procesului de dezvoltare durabilă; prezentarea și aprofundarea strategiilor de inovare și dezvoltare durabilă; analiza statistică a întreprinderilor inovatoare și non-inovatoare, precum și evidențierea poziționării regiunii București-Ilfov comparativ cu celelalte regiuni de dezvoltare ale României; analiza statistică a activității de cercetare-dezvoltare din România comparativ cu țările din Uniunea Europeană, poziționarea municipiului București în cadrul regiunii București-Ilfov, precum și a regiunii București-Ilfov în țară prin prisma activității de cercetare-dezvoltare; analiza dinamicii indicatorilor statistici de cercetare-dezvoltare-inovare pentru IMM-urile din municipiul București și determinarea intensității legăturii existente între principalii indicatori prin metode parametrice; realizarea, cu ajutorul programului de analiză statistico-econometrică Eviews, a unor modele econometrice de previziune a evoluției indicatorilor în domeniul cercetării-dezvoltării-inovării
Prominent Personalities From the World of Accounting
Full text linkHAREA, Ruxanda. Personalități marcante care vin din lumea contabilității = Prominent Personalities From the World of Accounting. Coord. șt.: MIHAILA, Svetlana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 10-17. ISBN 978-9975-147-93-4 (PDF).Highlighting a personality is a privilege, but it is also extremely necessary. The topic is of interest, because it is important to know who contributed to the development of accounting as a science, as well as personalities, with studies in the field of accounting, who stood out in history. This research focuses on public figure that gained fame in various domains, but have studied accounting beforehand. The given research was carried out by conducting a quantitative and qualitative study of the specialized literature. Thus, methods such as induction, deduction, bibliographic analysis with the help of Google Scholar, Scopus, etc. platforms were used, and the interpretation of the results was carried out by means of the bibliometric analysis tool Biblioshiny. CZU: 657:929(100); JEL: M40, M41;
DOI: https://doi.org/10.53486/issc2023.0
Development of a Risk-Oriented Approach in Financial Monitoring in Accordance with the Legislation of Ukraine
Full text linkОРЛОВСКАЯ, София. Развитие риск-ориентированного подхода в финансовом мониторинге согласно законодательству Украины = Development of a Risk-Oriented Approach in Financial Monitoring in Accordance with the Legislation of Ukraine. Haучный руководитель: СТАРЧЕНКО, Антон. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 475-479. ISBN 978-9975-147-93-4 (PDF).The article analyzes the legal support of the risk-based approach in financial monitoring. It is determined that the updating of domestic legislation in the field of financial monitoring of Ukraine takes place taking into account international standards and includes reforming the system using a risk-based approach. For further development of Ukraine's financial monitoring system, it is necessary to take into account international standards, actively exchange information, strengthen cooperation with law enforcement agencies and the judiciary. CZU: 005.915:005.584.1(477); JEL: D63, G28; DOI: https://doi.org/10.53486/issc2023.6
Budgeting - Instrument for Prevision And Control of the Entity's Financial Performance
Full text linkCHISTOL, Mădălina. Bugetarea - instrument de previziune și control a performanței financiare a entității = Budgeting - Instrument for Prevision And Control of the Entity's Financial Performance. Conducător șt.: BĂDICU, Galina. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 316-323. ISBN 978-9975-147-93-4 (PDF).In the conditions of the market economy, the profitable entity is the one that registers constant income from its activity. This objective can also be achieved on a sustainable basis through budgeting, which establishes norms, rules and principles to be achieved, having the role of orienting the entity towards performance. In the present research, we proposed to make a theoretical analysis of the notion of budget and budgeting in order to ascertain the relevance of the forecast in obtaining the financial performance of the entity, revealing the tasks, stages and principles of budgeting, as well as the role of budgetary control. In the elaboration of this article, an analysis of specialized literature, of various local and foreign researches was carried out, and the methods of induction, deduction and descriptive research applied facilitated a more detailed description of the essential characteristics of budgeting. CZU: 657.31:005.216.1; JEL: M41; DOI: https://doi.org/10.53486/issc2023.4
Accounting and Tax Aspects Regarding Compromised Debts
Full text linkCODREAN, Violeta. Aspecte contabile și fiscale privind creanțele compromise = Accounting and Tax Aspects Regarding Compromised Debts. Conducător șt.: HAREA, Ruslan. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 223-232. ISBN 978-9975-147-93-4 (PDF).In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity. CZU: 657.422.2:336.226.322(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.2
Evaluation of Financial Systems’ Parameters Determining their Development Level
Full text linkКЕНИГ, Эдуард. Оценка параметров финансовых систем, определяющих уровень их развития = Evaluation of Financial Systems’ Parameters Determining their Development Level. Economica. 2023, nr. 1(123), pp. 121-130. ISSN 1810-9136.В статье, рассматривается роль и значение финансовых систем для моделирования экономического развития, выявляется и обобщается содержание показателей для оценки параметров финансовых систем. Для оценки качества функционирования финансовых систем автор применяет показатели, измеряющие углубление финансового сектора, доступ к финансовым про дуктам и услугам, эффективность финансовых институтов и рынков, а также финансовую стабильность. Основными методами исследования, используемыми в статье, являются методы количественного и качественного анализа. В процессе исследования автор использовал базы данных Международного Валютного Фонда, Всемирного банка, Организации Экономического Сотрудничества и Развития. В статье выявляются и измеряются параметры финансовых систем Республики Молдова и Израиля, определяющие уровень их развития. Между финансовой доступностью, финансовой стабильностью и финансовой эффективностью существует значительная взаимосвязь. В статье подчеркивается необходимость укрепления финансовых институтов для получения большей экономической выгоды, продвижения равных возможностей для доступа к финансовым услугам и т.д. CZU: 336.7.02(478+569.4); JEL: E2, G1, G2; DOI: https://doi.org/10.53486/econ.2023.123.121 ************************************************************************************************************************************* The article reveals and summarises the content of indicators for evaluating parameters of financial systems, considering the role and significance of financial systems for modelling economic development. In order to evaluate the quality of financial systems’ functioning the author applies indicators measuring depth of the financial sector, accessibility to financial products and services, efficiency of financial institutes and markets, financial stability. The main research methods used in the study are methods of qualitative and quantitative analysis. During the research, the author used the databases of the International Monetary Fund, the World Bank, the Organization for Economic Co-operation and Development. The article reveals and measures the parameters of the financial systems in the Republic of Moldova and Israel, which determine their development. Financial accessibility, financial stability and financial effectiveness are significantly connected. The article emphasizes the necessity to strengthen financial institutions to get a greater economic profit, to promote equal opportunities to get access to financial services, etc. UDC: 336.7.02(478+569.4); JEL: E2, G1, G2; DOI: https://doi.org/10.53486/econ.2023.123.12
Creative and Aggressive Accounting
Full text linkPIĘCEK, Ewa. Rachunkowość Kreatywna i Agresywna = Creative and Aggressive Accounting. Koord. naukowy: BRZEZIŃSKI, Cezary. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 273-277. ISBN 978-9975-147-93-4 (PDF).In recent years, the phenomenon of modification of accounting documents can be observed. Data transformation often has serious legal consequences, but at the same time it can be acceptable and legal. The article introduces the concept of creative and aggressive accounting and shows the consequences of aggressive accounting on the example of Enron. CZU: 657.37:657.1(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.3
Green Accounting – the Path to a Sustainable Future
Full text linkDOROGOI, Olivia. Contabilitatea verde – calea către un viitor durabil = Green Accounting – the Path to a Sustainable Future. Conducător șt.: POPOVICI, Angela. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 233-240. ISBN 978-9975-147-93-4 (PDF).Nowadays, most of the companies are facing environmental issues and are seeking an appropriate way to report and disclose the information to the public. The environmental pollution issue is among the most important problems of today’s human society. Therefore, the key condition is green accounting - the concept that encompasses an in-depth study of the environment and the long-term effects of economic activity on the environment. The main objective of this scientific paper is to understand what green accounting means and the role it plays. The concept of green accounting is an important tool for understanding the role of the environment in the economy, the rational use of natural resources, and decision-making. The development of green accounting will ensure a healthy environment, a long-term economic growth of enterprises, as well as a change in the entire economic and social system. CZU: 657:504.03(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.2