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Важность юзабилити в разработке веб-сайтов и мобильных приложений
Get PDFSTATNIK, Aurel. The importance of usability in developing websites and mobile Apps = Важность юзабилити в разработке веб-сайтов и мобильных приложений. Coord. șt.: CAPAŢINA, Valentina. 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. 196-198. ISBN 978-9975-3590-2-3 (PDF).In terms of incorporating a website in a business direction, website usability is very important. Good website usability creates a good impression for visitors that may be potential clients. It is an important strategy to make the website easy to navigate; enabling visitors to quickly find what they are searching for. Without this feature, visitors will simply move onto another relevant website offering what they want. Therefore a potential client is lost. Website usability focused on visitors could mean potential clients for the business and in turn the success of online business. CZU: 004.77+621.395.721.5; JEL: C61, M11, M15, M31; DOI: https://doi.org/10.53486/9789975359023.3
Comerțul internațional cu servicii al Germaniei
Get PDFGRĂJDEANU, Adriana. Germany’s international trade in services = Comerțul internațional cu servicii al Germaniei. 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. 37-41. ISBN 978-9975-3590-2-3 (PDF).Over time, Germany has shown its ambition, becoming the largest national economy in Europe and one of the largest in the world. Judging by the importance of foreign trade for gross domestic product (GDP), Germany is the most open economy among the G7 states. Over the past 20 years, Germany has played an increasingly important role in the area of trade in services- the most dynamic segment of world trade. The country's microeconomic and macroeconomic indicators show us the level of its development and define its ability to adapt to continuous global change. Germany's main trading partner is the European Union. Germany is also the largest European trading partner of the United States and the sixth largest market for US exports. CZU: 339.564:338.46(430); JEL: F10, F13, F18, F63; DOI: https://doi.org/10.53486/9789975359023.0
Return of the associate’s contribution to the entity: accounting and tax issues
Get PDFCUȘMĂUNSĂ, Rodica, CURAGĂU, Natalia, ȚUGULSCHI, Iuliana. Return of the associate’s contribution to the entity: accounting and tax issues. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 265-270. ISBN 978-9975-3590-6-1 (PDF).The evolution of events in everyday life can often lead us to receive some decisions contrary to our initial intentions. Thus, in entrepreneurial activity there are situations in which the owners (partners) of an entity may request from the entities in which they have invested the return of material assets which they had previously transferred to these entities as a contribution in kind to the share capital. This article examines some problematic issues relating to the return of contribution in kind. Using research methods, such as analysis and inference, the opinions of local scholars have also been studied, which has allowed the formulation of more solid conclusions and recommendations on the solution of the problem under investigation. CZU: 657.411(478); JEL: M41; DOI: https://doi.org/10.53486/cike2022.3
Ghidul pentru elevi: COLABORARE PRIN ÎNVĂȚARE.
Get PDFAu elaborat: elevele grupei Mk-181, CNC al ASEM: BARANOVA Tatiana, PROCOAVĂ Ana. Coordonator: profesoară de marketing, grad didactic superior, Natalia LAZAREV
Perioada postpandemica: politica bugetar - fiscala abordare pro sau contraciclica
Get PDFCASIAN, Angela, MADAN, Daniel. Post-pandemic period: budgetary policy – fiscal pro or countercyclical approach = Perioada postpandemica: politica bugetar - fiscala abordare pro sau contraciclica. 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. 285-296. ISBN 978-9975-155-66-3.Actualitatea studiului este determinată de necesitatea intervenției rapide și sistemice a statului prin instrumente de ordin economic, social, politic și nu în ultimul rând financiar, impactul deciziilor de politică bugetar – fiscală și amploarea efectelor acesteia în perioada care o traversează întreaga umanitate denumită generic pandemia Covid-19. Astfel, scopul primordial îl constituie clarificarea abordării pro sau contraciclice a politicii financiare, și în special a celei bugetar – fiscal, ce urmează a fi proiectată și implementată, în regim de urgență, în Republica Moldova, începutul deja fiind ratat, demotivant și haotic, negat cu înverșunare ca fiind obiectiv de bază al perioadei 2019 – 2021 de către guvernul socialist de la Chișinău. În vederea atingerii scopului stabilit, respectivul studiu s-a axat pe următoarele obiective operaționale: confruntarea politicii bugetar-fiscale contraciclice vs prociclice; analiza situației Bugetului de Stat și a politicii bugetar-fiscale postCovid, enunțarea unor propuneri de politici pentru relansarea economică. DOI: https://doi.org/10.53486/9789975155663.38; CZU: 336.02:614.4; JEL: E61, H12, H60
Importanța vitală a marketingului digital pentru companiile din întreaga lume
Get PDFGHIMP, Cristina. The vital importance of digital marketing for companies from all over the world = Importanța vitală a marketingului digital pentru companiile din întreaga lume. 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. 193-197. ISBN 978-9975-3590-3-0 (PDF).Digital marketing is becoming more and more used and appreciated by companies around the world. This reality has been enunciated by many marketers since the advent of WEB 2.0 in 2004. However, it has become a necessity since 2019, when the whole world faced the pandemic. More and more companies have realized that it is imminent to go online, so as not to go bankrupt and to attract new customers. The different degree of training tells us that there are still many companies that are facing this difficult transition, but it is not impossible. Many specialists created useful and convenient opportunities and tools for companies to sell their products and services. The article is a theoretical approach, which highlights the particularities and trends of the digital advertising market at local and global level. The article provides an overview of the evolution and impact of digital marketing on companies around the world. CZU: 339.138:004.738.5(100); JEL: M31, M37; DOI: https://doi.org/10.53486/9789975359030.4
Влияние сделок слияния и поглощения на развитие экономики
Get PDFCOSTOVA, Natalia. The impact of mergers and acquisitions transactions on the economic development = Влияние сделок слияния и поглощения на развитие экономики. 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. 324-329. ISBN 978-9975-155-66-3.One of the most important factors that determine the competitiveness of any country is the effective functioning of its business environment. For continuous development and becoming a leader in the conditions of tough global competition, the country needs a class of effective and efficient owners who can bring companies to the highest level and who care about their improvement. Mergers and acquisitions (M&A) are one of the mechanisms for redistributing property, thus determining how the national economy will function in the future. Mergers and acquisitions are a current dynamic trend in the development of modern corporations. The main reason for this rapid growth is competition, which forces companies to actively seek investment opportunities, effectively use all available resources, and optimize costs. The impact of M&A transactions on the country's economy has been examined by researchers from different countries, both developed and developing. However, the impact of such M&A agreements on countries' economic growth has been assessed as controversial. DOI: https://doi.org/10.53486/9789975155663.42; CZU 658.168.5:338; JEL: G14, G34
Digitalizare și educație financiară în managementul educațional. Noi perspective pedagogice
Get PDFALGEORGE, Victoria Nicoleta, CENAR, Iuliana. Digitalization and financial education in educational management. New pedagogical perspectives = Digitalizare și educație financiară în managementul educațional. Noi perspective pedagogice. 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. 198-205. ISBN 978-9975-155-87-8 (PDF).The topic of this article is the perspective of digital education in Romania and the process of achieving financial literacy in schools, in line with the initiatives of the European Union and the national ones in Romania. Digitization has been possible in recent years due to the rapid progress of information and communication technologies (ICT) as well as their use by more and more individuals in their own households. Currently, global industrial expansion has brought extraordinary material benefits and opportunities for the quality of life, but on the other hand, studies show that progress in integrating technology into education remains small. Not all of the primary and secondary schools have broadband connections and not all teachers have the skills and confidence to use digital tools in teaching-learning-assessment. Thus, the digitalization of financial education as a natural result of national implementation programs and policies depends largely on technological advancement, the consolidation of digital systems and equipment for schools and children in Romania. This article focuses on digital and financial education, on the digitization of the educational process at the transversal level of technology, in all educational process, by implementing policies for acquiring, increasing and improving digital skills. I analyzed educational policies and laws in this regard and went through the perspective of specialized literature in terms of digitization and financial education. CZU: [64.031.1:004]:373(498); JEL: M40, M41; DOI 10.5281/zenodo.671822
Administration of fiscal revenues by the customs service of the Republic of Moldova
Get PDFBERGHE, Nadejda. Administration of fiscal revenues by the customs service of the Republic of Moldova. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 354-364. ISBN 978-9975-3590-6-1 (PDF).Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the paper is determined by the analysis of customs statistics from the perspective of taxes and duties collected for import-export operations by the Customs Service of the Republic of Moldova, respectively the examination of their evolution and the contribution to the formation of NPB revenues. The researched subject is the collection of import and export duties for goods brought into or out of the territory of our country. In order to achieve the proposed goal, the research methodology was focused on the method of analysis and synthesis, and the results obtained were interpreted and the relevant conclusions were formulated respectively. The conclusions express the significant contribution of taxes collected on import-export operations as revenues administered by the Customs Service. Thus, analyzing all the taxes and charges levied on import and export and respectively collected as revenues in the national public budget, we found the significant weight held by excises and VAT for the goods produced and imported services compared to those provided on the territory of the Republic of Moldova and which cumulatively with the taxes on foreign trade and foreign operations constitute 37 percent of the total revenues of the NPB or 58 percent of the total taxes and fees. CZU: [336.244+336.24.07](478); JEL: H27, H71, H72; DOI: https://doi.org/10.53486/cike2022.4
Aspects of accounting in co-owners 'associations in the condominium
Get PDFȚUGULSCHI, Iuliana. Aspecte ale contabilității în asociațiile de coproprietari in condominium = Aspects of accounting in co-owners 'associations in the condominium. 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. 98-104. ISBN 978-9975-155-92-2 (PDF).In the condominium co-owners associations there are a number of accounting features regarding the specifics of the existing operations between the association and its members, as well as those related to the administration and maintenance of the condominium. This article examines issues related to the accounting of expenditure on housing maintenance services, and in particular on the collection operations, distribution and encashment of municipal and non-municipal services from members of the association through third parties. CZU:657.4:332.834.6(478); Jel: M 40, 41; DOI: 10.5281/zenodo.705998