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    Determinarea performanțelor academice prin metoda neparametrică în cadrul instituțiile de învățământ superior cu profil agrar în România și Republica Moldova

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    CIMPOIEȘ. Dragoș, RACUL, Anatol, REȘITCA, Rodica. Determination of academic performance by using the nonparametric method in the agricultural higher education institutions in Romania and the Republic of Moldova = Determinarea performanțelor academice prin metoda neparametrică în cadrul instituțiile de învățământ superior cu profil agrar în România și 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. 80-87. ISBN 978-9975-155-66-3.During the process of transition to the market economy, a series of reforms have been undertaken to improve the performance management in the agricultural sector by using the traditional methods of organizing the didactic, research and innovation process. Because the performance evaluation techniques were technically and morally outdated, the impact of the reforms did not reach the goals set. The need to evaluate the performance of the teachers in the institutions of agronomic higher education creates the necessary premises to achieve a match between the requirements imposed on the job occupied with the professional qualities and skills of the one being evaluated. At the same time it is necessary to provide a motivational system as efficient as possible to raise the individual performance level. DOI: https://doi.org/10.53486/9789975155663.08; CZU: [378:63]:005.216.1(478+498); JEL: C01, C14, I2

    Industria laptelui în Republica Moldova: producția, comerțul și conformitatea produselor

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    FEDORCIUCOVA, Svetlana, CALMÂȘ, Valentina, TABUNŞCIC, Olga. Dairy industry of Republic of Moldova: production, trade and conformity of products = Industria laptelui în Republica Moldova: producția, comerțul și conformitatea produselor. 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. 163-173. ISBN 978-9975-155-61-8.The dairy industry is one of the important branches of the agri-food sector. This branch aims to provide the population with safe, harmless and high quality dairy products. However, the dairy industry has declined steadily in recent decades. Official statistics for the last 10 years show a significant decrease in milk production: from 575 thousand tons in 2009 to 367 thousand tons in 2019 (-38%). During the same period, milk imports rose by 405%. On the other hand, dairy exports have decreased significantly in the last 4 years - by about 17%. Currently, the range of dairy products is very varied and mostly corresponds to the needs of the population. According to statistical information, at present, the dairy industry in the Republic of Moldova is represented by over 20 units for the industrialization of milk and dairy products, located in all geographical areas of the country. The aim of the paper is: studying of the current situation regarding the production, trade and conformity of dairy products. The research is performed using the methods: comparative analysis, expertise, etc. So this paper contains the results of production, consumption, trade and compliance of dairy products, as well as organoleptic, physico-chemical and microbiological research on the quality of domestic and imported whole milk (6 varieties). The research was conducted based on sensory and laboratory methods accepted in commodity science. The research results show that only 3 products out of 6 fully meet the prescribed requirements. The winner products of this competition are: Seven Mountains, Zuzu and Agronatura SRL. We also studied consumers' preferences through the sensory analysis of whole milk (20 points)."Zuzu" and "Seven Mountains" milks - products imported from Romania have accumulated the maximum score. In addition, we checked the correctness of the mandatory information presented on the product labels. In this respect, all 6 analyzed products correspond to the requirements of Law 279 on consumer information on food. DOI: https://doi.org/10.53486/9789975155618.22; CZU: 637.1:658.5(478); JEL: L1

    Eșecurile pieței în Republica Moldova

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    BELENIUC, Nicoleta. Market failures in the Republic of Moldova = Eșecurile pieței în Republica Moldova. Coord. șt.: VACULOVSCHI, Dorin. 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. 155-158. ISBN 978-9975-3590-3-0 (PDF).Market failure expresses situations in which the market alone cannot allocate resources efficiently. This phenomenon is extremely important for contemporary economies, as it demonstrates that markets cannot operate efficiently solely on their own mechanisms, with a tendency to produce either too much or too little compared to social needs. CZU: 339.13.012(478); JEL: E64; DOI: https://doi.org/10.53486/9789975359030.3

    Studiul individual ghidat de profesor - componentă integrantă de formare a competențelor profesionale

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    IOVU-CARAUȘ, Marina, BOȘCANEANU, Nadejda. Studiul individual ghidat de profesor - componentă integrantă de formare a competențelor profesionale. 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. 235-243. ISBN 978-9975-155-92-2 (PDF).The consolidation of the professional competences formed within the educational process is meant to ensure the training needs of the students, which are connected to the requirements of the economy and the labour market. In the technical vocational education system, the Individual Study Guided by the Teacher is a component part of any course unit, which determines the quality of training through the volume of work done by each student in order to realize the educational outcomes and develop the professional skills. Viewed as a targeted study, it is therefore an educational activity carried out with an explicit algorithm in the initial phase, but guided along the way. The efficient organization of the ISGT implementation allows the individualization of the training process, increases the individual performances, forms the professional competencies and facilitates the socio-economic integration. CZU: 378.147.111; JEL: A20, I25; DOI: 10.5281/zenodo.706391

    Do Romanian taxpayers tolerate the phenomenon of tax evasion?

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    GROSU, Maria. Do Romanian taxpayers tolerate the phenomenon of tax evasion? 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. 54-65. ISBN 978-9975-155-92-2 (PDF).Tax evasion is a complex economic and social phenomenon, which has become more acute in recent times. As in the case of other less developed countries, in Romania as well, tax evasion has a negative influence on the achievement of economic, social and political objectives. The measures adopted may limit the phenomenon of tax evasion, but may not eradicate it. This study aims to identify the factors that influence the perception of Romanian taxpayers towards tax evasion and determine the general level of tolerance of citizens towards tax evasion. The results of the research highlight the fact that Romanian taxpayers do not tolerate evasionist behavior, and this aspect has positive connotations for society. CZU: 336.227.2:343.359.2(498); JEL: C13, K34, M41, M48; DOI: 10.5281/zenodo.705978

    Analysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities

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    LAPIȚKAIA, Liudmila. Analysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 280-287. ISBN 978-9975-3590-6-1 (PDF).Since the publication of the IFRS for Small and Medium-sized enterprises in 2009, significant changes have taken place in the global economy, which contributed to the introduction of changes to this standard in 2015, 2018 and the International Accounting Standards Board opened consultations on the proposed modifications to IFRS for small and medium-sized enterprises. Proposals for the modification of this standard relate to 21 sections out of 35, which comprise IFRS for small and medium-sized enterprises. After analyzing the changes submitted by the International Accounting Standards Board to change this standard, the author suggests a number of modifications to improve this standard. These proposals relate primarily to the reflection of cryptocurrencies in accounting, since there is no official approach to solving this issue to date, the author, having analyzed world practice and theory on this issue, offers a number of solutions. CZU: 657.15:006.44; JEL: M 41; DOI: https://doi.org/10.53486/cike2022.3

    Promovarea abordării integratoare de gen în cadrul politicilor bugetar-fiscale în Republica Moldova

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    ZADNIPRU, Rodica. Mainstreaming gender perspectives into the budgetary- fiscal policy in the Republic of Moldova = Promovarea abordării integratoare de gen în cadrul politicilor bugetar-fiscale în 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. 297-308. ISBN 978-9975-155-66-3.Testarea aspectelor generale și normative ale analizei de gen și evidențierea factorilor responsabili de abordarea integratoare de gen în încercarea de a introduce factorul respectiv și instrumentul de analiză de gen în politica bugetar-fiscală în Republica Moldova. DOI: https://doi.org/10.53486/9789975155663.39; CZU: 316.346.2:336.02(478); JEL: A13, E62, H52, H53, H61, H75, I11, I18, I21, I28, I38, J16, J43, J88, O11, Q10

    Masa rotundă "Multilingvism și Interculturalitate în Contextul Globalizării": Culegere de articole, ediţia a 3-a, 27 mai 2022.

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    Multilingvism și Interculturalitate în Contextul Globalizării [Resursă electronică]: Masa rotunda: Culegere de articole. Ediţia a 3-a, 27 mai 2022. Com. org.: Dodu-Gugea Larisa [et al.]. Chişinău: SEP ASEM, 2023. 157 p. ISBN 978-9975-147-83-5 (PDF).Eveniment organizat în cadrul Acțiunii COST: Language in the Human Machine Era (LITHME) in memoriam Gheorghe Moldovanu, doctor habilitat, conferențiar universitar al ASEM. Responsabilitatea asupra conținutului textelor comunicărilor revine în exclusivitate autorilo

    The analysis of health expenditures in OECD member countries

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    ZUBCOVA, Elena, PETROIA, Andrei. The analysis of health expenditures in OECD member countries. 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. 113-119. ISBN 978-9975-3590-5-4 (PDF).The Organisation for Economic Co-operation and Development (OECD) it is a unique forum, where the governments of the member countries work together to respond to economic and social challenges. Its purpose is to shape policies that promote a better life. The analysis of health expenditures in OECD member countries presents a comparison of a comprehensive set of key indicators regarding the health system performance across OECD member countries and key emerging economies. The analysis is based on the latest comparable data, that come from official national statistics and other sources, illustrating differences across countries and over time in terms of access to and quality of care, and health resources. A special focus is given to the health impact and major trends. This international comparison of the expenses of various health systems offers the possibility of sharing the best practices implemented in the respective countries. CZU: 614:336.5(1-775)OECD; JEL: I10, I11, I13, I15, I18; DOI: https://doi.org/10.53486/dri2022.1

    Evaluarea managementului riscurilor proiectelor de infrastructură în cadrul parteneriatului public-privat din Republica Moldova. Rezumatul tezei de doctor habilitat în științe economice.

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    Rezumatul tezei de doctor habilitat în științe economice. SPECIALITATEA: 521.03 ECONOMIE ŞI MANAGEMENT (în domeniul de activitate). Consultant științific: PALADI Ion, doctor habilitat, profesor universitar.REPERE CONCEPTUALE ALE CERCETĂRII. Actualitatea și importanța problemei abordate. Parteneriatul public-privat în condițiile contemporane devine un factor-cheie al dezvoltării economice. Fiind o realitate promovată relativ recent în țările dezvoltate, parteneriatul public-privat înglobează resurse intelectuale, instituționale și organizaționale și capătă un rol din ce în ce mai important în integrarea structurii manageriale în administrațiile publice centrale și locale. Un aspect important al implementării proiectelor de parteneriat public-privat (în continuare PPP) rezidă în posibilitatea de a distribui funcțiile de management, riscurile și responsabilitatea pentru implementarea cu succes a proiectelor între participanții săi. În acest sens, teoriile științifice cu incidență în domeniul PPP vin să explice procesul cuprinzător prin care autoritățile publice devin interesate nu doar de piețele de capital din punct de vedere financiar, ci și organizațional și managerial, împrumutând instrumente de lucru specifice mediului privat și partajând riscurile aferente. Pe parcursul dezvoltării relațiilor de PPP în Republica Moldova au fost atestate mai multe riscuri ce vizează managementul proiectelor de parteneriat public-privat, inclusiv: deficiențe în cadrul legislativ, lipsa de claritate și transparență în procedurile de selectare a partenerului privat, stabilirea condițiilor contractuale, mecanismul de monitoring privind executarea proiectului și conformitatea acestuia, precum și alte elemente ale formării și implementării acestor tipuri de proiecte. Așadar, identificarea eronată, partajarea riscurilor și gestiunea ulterioară incorectă a acestora, inevitabil, duce la colapsul unui proiect de PPP în orice etapă a implementării acestuia. Din aceste considerente, accentuăm că este necesar de a dezvolta un sistem de evaluare a managementului riscurilor pentru proiectele de parteneriat public-privat, luând în considerare toate caracteristicile acestora, în deosebi specificul standardelor managementului riscurilor, experiența in-vestitorilor privați, capacitățile și competențele autorităților publice centrale și locale

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