IREK – AESM: Institutional Repository of Economic Knowledge
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Организация бухгалтерского учёта на предприятии
Get PDFГЕРАСИМОВ, Михаил, УЗУН, Ирина, ЛИСКУ, Кристина. Organization of accounting at the enterprise = Организация бухгалтерского учёта на предприятии. 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. 390-395. ISBN 978-9975-155-87-8 (PDF).This topic is relevant and significant for every enterprise. carrying out its activities. The research paper considers the organization of accounting at the enterprise, its principles and methods. The purpose of this work is to deepen and expand the knowledge of accounting in the enterprise. To write the article, we used the following methods: analysis, comparison, description, tabular method. After conducting a study, we came to the conclusion that from 2021 the transition to new, more progressive and complex standards of the FSB begins, which bring us closer to world and international models of work. CZU: 657:658.15; JEL: M46; DOI 10.5281/zenodo.675882
Relevanța informațiilor aferente capitalului propriu în procesul decizional
Get PDFGHEDEA, Daniela, BĂDICU, Galina. Relevance of equity information in the decision-making process = Relevanța informațiilor aferente capitalului propriu în procesul decizional. 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. 310-317. ISBN 978-9975-155-87-8 (PDF).In the condition of globalization, equity information has become a decisive factor in success. In order to make the most of their opportunities on the national and international market, economic entities need, in advance, relevant quality information to enable them to objectively assess their viability in the face of impediments. Providing accurate, complete and timely information on equity directly influences the quality of economic decisions. This research demonstrates that the quality of information is characterized by the specific features, functions and requirements of the information and depends on the accuracy with which they are interpreted, the procedures and techniques of collection and processing, the level of training of those who process it, and the interests of users. In order to achieve the proposed objectives, there were used several research methods including: analytics, comparison, induction and synthesis. CZU: 657.411:005.311.6(478); JEL: M41; DOI 10.5281/zenodo.672037
Tehnologiile financiare (FINTECH) - realitate actuală in ascensiunea corporațiilor transnationale!
Get PDFNEGARĂ, Maxim. Financial technologies (FINTECH) - current reality in the rise of transnational corporations! = Tehnologiile financiare (FINTECH) - realitate actuală in ascensiunea corporațiilor transnationale! Coord. șt. Marina POPA. 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. 26-31. ISBN 978-9975-3590-2-3 (PDF).This paper is aimed to describe the current reality in the development of financial technologies (Fintech). I reflected on the role of this technology and the reforms that have been implemented in the global economy. I also analyzed its benefits and consequences on the financial segment and on the lives of ordinary people. I intended to find out how financial technologies work and what is their influence on the transnational corporations. I also touched upon the evolution of this technology by presenting current statistics, its influence and regulatory tools (regtech). CZU: 005.591.6:005.915; JEL: M48, O12, O21; DOI: https://doi.org/10.53486/9789975359023.0
Starea actuală a domeniului circulației rutiere în Republica Moldova
Get PDFBROVCENCO, Gianina. The current state of the road traffic in the Republic of Moldova =
Starea actuală a domeniului circulației rutiere în Republica Moldova. Coord. șt.: VASILOI, Djulieta. 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. 12-15. ISBN 978-9975-3590-3-0 (PDF).This article is an analysis of the current state of the road traffic in the Republic of Moldova. In it we researched and analyzed what acts prohibited by the legislative norms in this field are committed in our country, what is their share in the last five years, what impact does it have on our society and who are the subjects of the facts and what categories of victims. We have shown the social danger of these criminal and misdemeanor acts. CZU 343.346.2:656.11(478); JEL: K, K 14; DOI: https://doi.org/10.53486/9789975359030.0
Importanța auditului intern în asigurarea competitivității entității the importance of the internal audit in ensuring the competitiveness of the entity
No full textCAUŞ, Lidia. Importanța auditului intern în asigurarea competitivității entității the importance of the internal audit in ensuring the competitiveness of the entity. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 246-250. ISBN 978-9975-3590-6-1 (PDF).In this articole are exposed the importance of internal auditing in organizations, regulated by the stipulations of the Internal Auditing Standards. Internal Auditing ensures the competitiveness of entities, which will lead to the providing of truthful and objective information to information users. Internal Auditing services are used by company leaders, who have understood the benefits of the internal audit to fiind aut the real situation of the company, to obtain advice and recommendations for improving its economic situation. The internal audit as an independent and objective activity, provides the entity with a degree of control over the operations, improves the operations and contributes to adding more value to them, helps the entity to achieve its objectives, systematically and methodically evaluates the risk management, control and governance of the institution, and finally brings proposals to strengthen their effectiveness. CZU: 657.6:334.72(478); JEL: M-41; DOI: https://doi.org/10.53486/cike2022.2
Состояние ESG-банкинга в Республике Беларусь
Get PDFZAIKOVICH, Elena, STROGANOVA, Irina. The state of ESG-banking in the Republic of Belarus = Состояние ESG-банкинга в Республике Беларусь. 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. 427-430. ISBN 978-9975-155-87-8 (PDF).Importance: The relevance of this work is that the stimulation of environmental protection is one of the most important tasks of the modern economy. The problem of ecology is a key one not only for our country, but for the whole world as a whole. Research methods: systematic approach, deduction, analysis and synthesis, conclusions by comparison. Research results: The article discusses the concepts of "ESG", "ESG-factors", "ESG-banking", studies of "green" projects of banks in the Republic of Belarus, and also developed a proposal to intensify the development of ESG - banking in the Republic of Belarus. CZU: 336.71:504.06(476); JEL: G21; DOI 10.5281/zenodo.675892
Gestiunea riscului de credit în băncile din Republica Moldova
Get PDFTULUM, Cătălina. Credit risk management in banks of the Republic of Moldova = Gestiunea riscului de credit în băncile din Republica Moldova. Coord. șt.: CIOBU, Stela. 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. 286-290. ISBN 978-9975-3590-3-0 (PDF).Riscul de credit reprezintă riscul actual sau de viitor ce afectează negativ profiturile sau capitalul băncii ca urmare a neîndeplinirii obligațiilor contractuale de către debitor. Acesta este unul dintre principalele riscuri cu care orice bancă comercială se confruntă iar managementul acestuia reprezintă o parte integrată a proceselor decizionale ale băncii. Gestiunea riscului de credit în bănci cuprinde definirea politicii privind managementul riscurilor în conformitate cu strategia băncii, diversificarea portofoliului de credite, stabilirea limitelor privind riscurile întâlnite, respectarea normativelor stabilite de către Banca Națională a Moldovei. Scopul cercetării vizează importanța gestiunii riscului de credit și îmbunătățirea acestuia pentru o mai bună performanță a băncilor. În urma cercetării s-a concluzionat că gestiunea riscului de credit este importantă întrucât reduce pierderile de venituri. Monitorizarea riscului de credit permite băncilor să analizeze într-o mai mare măsură potențiali clienți, astfel reducând posibilul viitor risc. CZU: 005:[336.77:336.71(478)]; JEL: E58, F65, G01, G21, H12; DOI: https://doi.org/10.53486/9789975359030.6
Practicing a sustainable tourism in the context of supporting the green economy
Get PDFSTOICAN, Mirela, VĂRVĂRUC, Daniela, FILIP, Nelly. Practicing a sustainable tourism in the context of supporting the green economy. 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. 223-230. ISBN 978-9975-155-61-8.In the current context of the evolution of the global health situation, the principles of sustainable development are a concern and a solution to global economic problems. This paper aims to identify barriers to the practice of a green economy, as well as the importance of applying the principles of sustainability in the hospitality industry, which is an alternative to support the green economy. In order to achieve the goal, a series of objectives were formulated related to the concept of sustainable development, forms of sustainable tourism and their impact on the green economy. The study is based on the use of national and international statistical data, which have been processed, analyzed and interpreted. Following the analysis, the direct correlation between the practice of a tourism based on the concept of sustainability and the practice of a green economy was highlighted, as a solution to the current economic problems. DOI: https://doi.org/10.53486/9789975155618.29; CZU: 338.482.22:504.06; JEL: Z30, Z31, Z3
Rolul marketingului emoțional pentru o întreprindere
Get PDFDARIE, Tatiana. The role of emotional marketing for an enterprise = Rolul marketingului emoțional pentru o întreprindere. Coord. șt.: SAHARNEAN, 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. 2, pp. 169-172. ISBN 978-9975-3590-3-0 (PDF).For attracting customers, companies have begun to use emotional marketing. Emotional marketing through a singular emotion, like happiness, sadness, anger, or fear makes the clients notice, remember, share and buy goods. The objective of this research is to determine the importance of using emotional marketing techniques to ensure the success of companies. CZU: 339.138:159.942; JEL: M3, M31, M37; DOI: https://doi.org/10.53486/9789975359030.3
Diaspora în contextul dezvoltării economice a țărilor de origine
Get PDFFILIP, Nelly, BRANAȘCO, Natalia. Diaspora in the context of the economic development of the countries of origin = Diaspora în contextul dezvoltării economice a țărilor de origine. 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. 19-24. ISBN 978-9975-155-64-9.In the context of globalization, migration processes have a significant impact on the formation of the modern international system. In bilateral interstate relations, the diaspora acts as a connecting link. The policy of the state of residence in relation to the diaspora can influence foreign policy decisions, and is also an indicator of the attitude towards the homeland of the diaspora. States can use the resource of the diaspora for the realization of national interests, for example, in establishing relations with foreign partners. In this case, the diaspora provides an economic, cultural and linguistic presence. The diaspora is directly involved in the life of the host society and has the opportunity to create a positive image of their homeland, the level of participation in this is not only state, but can also be of a private nature. DOI: https://doi.org/10.53486/9789975155649.02; CZU: 327.58:338(100+478); JEL: F2