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Quantitative and qualitative structural economic changes in the cities of Zărnești (România) and Strășeni (Republic of Moldova) in the pre- and post-COVID-19 period
Get PDFCRĂCIUN, Laurențiu. Quantitative and qualitative structural economic changes in the cities of Zărnești (România) and Strășeni (Republic of Moldova) in the pre- and post-COVID-19 period. 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. 100-112. ISBN 978-9975-3590-5-4 (PDF).Currently, the economic situation of several states on the globe has taken on alarming shapes. The increase in economic vulnerability, against the background of the sharp increase in the cost of energy resources, the global pandemic, the economic crisis generated by the war in Ukraine, the increase in geopolitical tensions in several regions of the world, have led economic entities of different sizes to review their strategy economic development, including structural transformations and traditional markets through foreign trade. The transformations in Romania and the Republic of Moldova, affected by the regional crisis, marked by socio-economic instability, already for more than half a year, are significant. Among the common problems faced by the human settlements in both countries are: the permanent economic adaptation to the changes in the conjuncture, the adjustment of the way of capitalizing the spatial resources by these two administrative-territorial entities, the implementation of economic, administrative and spatial decentralization, etc. The comparative study carried out through this research is part of a larger research of two Romanian cities located in Romania and the Republic of Moldova, being the subject of the doctoral study. CZU: 330.341.4:332.12(478-21+498-21); JEL: C54; DOI: https://doi.org/10.53486/dri2022.1
Învățământul centrat pe student – o prioritate pentru mediul academic
Get PDFRUSU, Djulieta. Student-centered education - a priority for the academic environment = Învățământul centrat pe student – o prioritate pentru mediul academic. 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. 93-100. ISBN 978-9975-155-64-9.This paper outlines an overview of what student-centered education (SCE) means - a priority of the Bologna process. Thanks to the emergence of new educational needs and the modernization of the university education curriculum in our country, currently, there is an increased interest in this way of training. It also analyzes the concept and definition, presents the basic principles and dimensions of the SCE. At the same time, a comparative analysis of the two systems that coexist in local higher education is performed: student-centered education and teacher-centered education. In order to focus on the needs of students, to ensure a quality teaching process, mainly focused on the formation of skills necessary for professional activity, the benefits offered by the SCE model to both students and teachers are highlighted. DOI: https://doi.org/10.53486/9789975155649.13; CZU: 005.3:378.14.04; JEL: A 22, I 21, I 2
О важности культурного компонента в процессе изучения иностранных языков
Get PDFHÎRBU, Stella. On the importance of the cultural component in foreign language learning = О важности культурного компонента в процессе изучения иностранных языков. In: Multilingvism și Interculturalitate în Contextul Globalizării [online]: Masa rotunda: Culegere de articole. Ediţia a 3-a, 27 mai 2022. Chişinău: ASEM, 2023. pp. 50-60. ISBN 978-9975-147-83-5 (PDF).In the process of learning a foreign language, gradually mastering its lexical and grammatical categories, individuals are faced with the fact that the language barrier is not the only obstacle to successful communication. Behind every word, behind every language structure there is a national consciousness-driven view of the world. The problems, which arise in situations of intercultural communication, are seen as the result of differences in behaviour and thinking between people from different cultures, which often leads to ineffective communication. The aim of this paper is to demonstrate and argue for the importance of the cultural component in the process of learning a foreign language on the example of figurative linguistic units as the deep cultural foundations of the conceptualisation of the world. These linguistic units are used as a means for interpreting the value aspect of conceptualisation. The research is conducted on the material of Russian, Romanian and German. The linguistic material of the study refers to idioms, similes and metaphors as models, correlated with a deeper conceptual layer, which are actively used by modern speakers of the respective languages. CZU 37.035:81’243; JEL: A23; DOI https://doi.org/10.53486/9789975147835.0
Вопросы развития учетных систем инновационной экономики
Get PDFȘCERBATIUC, Vasilii. Issues of development of accounting systems of innovative economy = Вопросы развития учетных систем инновационной 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. 155-168. ISBN 978-9975-155-66-3.Some topical problems of the development of foreign (ukrainian) accounting, including its social and managerial aspects, are presented. The objective necessity of accounting accounts is substantiated, their deep and comprehensive characteristics are given. For the first time, the existence of an important problem of the structure of accounts was established and noted, and its solution was proposed. Presented are the exact (correct) definitions of active and passive accounts, the general scheme of accounts on them, vertical and horizontal types of accounts, a unified procedure for determining their balances at the end of the reporting period and important information of a historical nature. Proposals were made for the improvement and use of accounting accounts in the modern conditions of the development of an innovative economy. DOI: https://doi.org/10.53486/9789975155663.18; CZU: 657.1:330.341.1; JEL: M 41.
************************************************************************************************************************************* Представлены некоторые актуальные проблемы развития зарубежного (украинского) бухгалтерского учета, включая его социальный и управленческий аспекты. Обоснована объективная необходимость счетов бухгалтерского учета, дана их глубокая и всесторонняя характеристика. Впервые установлено и отмечено существование важной проблемы структуры бухгалтерских счетов и предложено ее решение. Представлены точные (правильные) определения активных и пассивных счетов, общая схема учетных записей на них, вертикальный и горизонтальный виды счетов, единый порядок определения их сальдо на конец отчетного периода и важная информация исторического характера. Внесены предложения по совершенствованию и использованию счетов бухгалтерского учета в современных условиях развития инновационной экономики. DOI: https://doi.org/10.53486/9789975155663.18; CZU: 657.1:330.341.1; JEL: M 41
Trends in the Development of the Audit Services Market in the Republic of Moldova
Get PDFLAPIȚKAIA, Liudmila. Trends in the Development of the Audit Services Market in the Republic of Moldova. Eastern European Journal of Regional Studies. December 2022, vol. 8, issue 2, pp. 82-91. ISSN 2537-6179, E-ISSN 1857-436X.The development of the audit services market is an indicator of the development of the economy of any country. Since, on the one hand, audit firms as economic agents conduct their business and various changes in such an environment appropriately affect the financial performance of such firms. On the other hand, audit firms express their opinion on the financial statements of various audited enterprises and the types of such opinions can reveal a picture of the state and disclosure of financial information of enterprises. It should be noted that in the Republic of Moldova, the audit market has both common features related to the world market of audit services, and there are national peculiarities. Conducting a study of the audit services market, the author analyzed various indicators of audit firms of the Republic of Moldova, both financial and non-financial, as a result of which conclusions were drawn about the peculiarities of the development of the audit services market in the Republic of Moldova аnd the prospects for the development of this market in the future. JEL: М42; DOI: https://doi.org/10.53486/2537-6179.8-2.0
Reformarea sistemului de asigurare a calității auditului în contextul noilor cerințe ale standardelor profesionale
Get PDFIACHIMOVSCHI, Anatolie. Reforming the audit quality assurance system in the context of the new requirements of professional standards = Reformarea sistemului de asigurare a calității auditului în contextul noilor cerințe ale standardelor profesionale. 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. 169-173. ISBN 978-9975-155-66-3.The scientific investigations carried out on this research topic aim at examining the new requirements of the professional standards in the conditions of developing the methodology for exercising the audit missions. Within the research topic, the normative acts in the field were investigated, the good international practices in the exercise of the auditor profession aiming to highlight the current difficulties determined by the connection to the quality assurance standards in this field. DOI: https://doi.org/10.53486/9789975155663.19; CZU: 657.6:005.6 ; JEL: M42
Aplicarea modelului de excelență EFQM pentru instituțiile de învățământ superior (pe baza exemplului ASEM)
Get PDFCOTELNIC, Ala, DOROGAIA, Irina. Application of the EFQM excellence model for heis (ASEM example) = Aplicarea modelului de excelență EFQM pentru instituțiile de învățământ superior (pe baza exemplului ASEM). 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. 88-96. ISBN 978-9975-155-61-8.Prezentul articol redă rezultatele cercetării realizate de autori privind aplicarea modelului EFQM, privit ca instrument care ajută la evaluarea propriului nivel de dezvoltare al universității, la identificarea punctelor tari și a punctelor slabe ale sistemelor de management, în cadrul universității: Academia de Studii Economice din Moldova. De asemenea, modelul permite instituției să determine zona în care pot efectua anumite îmbunătățiri. DOI: https://doi.org/10.53486/9789975155618.12; CZU: 005.6:378.4(478); JEL: D21; I2
Methodology for assessing the effectiveness of the use of budgetary funds
Get PDFТРУБОВИЧ, Рената. Методика оценки эффективности использования бюджетных средств = Methodology for assessing the effectiveness of the use of budgetary funds. 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. 208-212. ISBN 978-9975-155-92-2 (PDF).The article defines the elements of "effectiveness" of the use of budgetary funds - "economy", "efficiency" and "productivity". An approach to the formation of a system of indicators for evaluating the effectiveness of the use of budget funds is considered. CZU: 657.6:336.14(476); JEL: Н5; DOI: 10.5281/zenodo.706383
Animația ca element fundamental al ofertei turistice
Get PDFPLATON, Nicolae, ZAPOROJAN, Felicia, CABAC, Elena. Animation as a fundamental element of the touristic offer = Animația ca element fundamental al ofertei turistice. În: Strategii şi politici de management în economia contemporană [Resursă electronică]: conf. şt. intern., ediţia a 7-a, 9-10 iunie 2022. Chişinău: ASEM, 2022, pp. 256-263 ISBN 978-9975-147-65-1 (PDF).Lately, animation has become a fundamental element of the touristic offer, being the basis of the touristic motivation, the one that determine the consumers-tourists to travel. Active people, stressed by their professional activity, want to stand out during their holidays or touristic trips. Thus, a very large number of tourists seek to organize their vacation as actively as possible, considering accordingly various types of entertainment. Based on the above, this article was developed to highlight the need to complement the touristic offer with a set of activities, which take the form of touristic animation, so that to increase the attractiveness of the touristic product, marketed by tourism agencies: tour operators and travel retail agencies. This study deals with a research topic with theoretical and practical aspects, presenting the types of animation, their purpose and their principles as well. CZU: 338.482:791; JEL: M 2, Z 32
Externalitățile și formele de manifestare în Republica Moldova
Get PDFGONCEAR, Elena. Externalities and forms of manifestation in the Republic of Moldova = Externalitățile și formele de manifestare 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. 142-146. ISBN 978-9975-3590-3-0 (PDF).Economists and specialists have had and still have many confrontations on the subject of externalities. Because they are associated as an essential tool for sustainability, in this article we look for and consider that we need to identify the most important externalities that we need to take into account when designing a project. We will analyze those externalities corresponding to the different types of problems, depending on the most representative sectors of activity: local, national and regional transport; environment, research, technological development and innovation and last but not least, energy production and security of energy supply. CZU: 334.72:504.05(478); JEL: H23;
DOI: https://doi.org/10.53486/9789975359030.2