IREK – AESM: Institutional Repository of Economic Knowledge
Not a member yet
3475 research outputs found
Sort by
Aspecte cu privire la îmbunătăţirea criteriilor de finanţare a sportului în Republica Moldova
Get PDFSTAN, Marian. Aspects regarding the improvement of sports funding criteria in the Republic of Moldova = Aspecte cu privire la îmbunătăţirea criteriilor de finanţare a sportului în Republica Moldova. 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. 268-280. ISBN 978-9975-147-65-1 (PDF).Sportul este o componentă esenţială a imaginii unei ţări, respectiv identificarea căilor de remediere a acestui domeniu pentru Republica Moldova constituie un obiectiv esenţial de abordare. Importanţa studierii cadrului legislativ din Republica Moldova aferent domeniului sportiv, la momentul actual, este inevitabilă din mai multe considerente, precum: sporirea nivelului de sănătate a populaţiei; implicarea instituţiilor private în îmbunătăţirea situaţiei financiare şi a condiţiilor pentru practicarea sportului, convingerea angajaţilor în eficienţa practicării sportului pentru sănătate. În prezenta lucrarea ne-am propus să analizam situaţia ce vizează finanţarea sportului, ceea ce presupune identificare punctele tari şi slabe, respectiv să înaintăm propuneri de modificări legislative de îmbunătăţire a lor şi importanța practicǎ a aplicării acestora în cadrul federațiilor sportive. Un obiectiv esenţial constă în faptul că ne vom concentra asupra condiţiilor de finanţare şi oportunităţile de remediere a situaţiei şi posibilităţilor de finanţare, astfel că le vom identifica pe cele mai importante. În calitate de baze de date au servit sursele de informare cu privire cadrul metodologic, actele legislative, codul fiscal etc. Principalele metode de cercetare au fost selectate în așa mod încât să ofere informații atât cantitative, cât și calitative, capabile să ofere răspunsuri comprehensive la toate întrebările apărute în procesul de evaluare, precum: analiza de documente, chestionar, interviuri, analiza multicriterială, analiza multicriterială etc. Drept rezultat ne-am propus ca această cercetare să fie expusă într-o lucrare cu o structură logică, cu informații concise, dar argumentate cu privire la situaţia în domeniului sportului şi înaintarea Proiectului de lege cu titlu de inițiativă legislativă pentru modificarea articolului 24 din Codul fiscal nr.1163/1997, cu scopul de a îmbunătăţi situaţia din domeniul sportului cu privire la finanţarea şi modificarea sistemului fiscal, dar şi a situaţiei în general a societăţii. CZU: 336.564.21:796(478); JEL: D25, G32, L83, Z2, K15, K30, D63, I14, I24
Modernization of taxation systems in the current economic context: factors and trends
Get PDFGRAUR, Anatol, HAREA, Ruslan. Modernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe = Modernization of taxation systems in the current economic context: factors and trends. 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. 44-53. ISBN 978-9975-155-92-2 (PDF).This article defines the requirements for building an optimal tax system. The relationship between the development trends of the company and the applied model is revealed. The impact of the process of digitalization of the economy on modern tax instruments is analyzed. The focus is on e-invoicing, e-commerce and IT parks. CZU: 336.221.4:004.77(478); JEL: M41; DOI: 10.5281/zenodo.705978
Influența băncii naționale a Moldovei asupra activității sectorului bancar în contextul de COVID-19
Get PDFNEGRUȘA, Alexandru. The influence of the national bank of Moldova on banking sector activity in the context of COVID-19 = Influența băncii naționale a Moldovei asupra activității sectorului bancar în contextul de COVID-19. Coord. șt.: BILOOCAIA, Svetlana.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. 291-295. ISBN 978-9975-3590-3-0 (PDF).Pandemia Covid-19 a destabilit toate sectoarele economice la nivel mondial, fiind o provocare la fel și pentru sectorul bancar, pe care se bazează funcționarea tuturor proceselor economice, respectiv și nivelul de bunăstare a celor sociale. Banca Națională a Moldovei a intervenit cu o politică de suport și stimulare a sectorului bancar, utilizănd așa instrumente ca rezervele minimi obligatorii, regularea ratei de dobănda, oferirea posibilității unor modificări in contractele de credit entităților ce au suferit de consecințele pandemice. În aceasta lucrare, bazăndu-ne pe metode de cercetare precum metode general-stiințifice de cunoaștere, analiză logica, metoda documentară s.a., urmărind scopul general de determinare a influenții autorităților din Republica Moldova asupra sectorului bancar pentru suportul acestuia, considerînd rolul acestui sector ca baza funcționării economice și stabilitații țării. CZU: [336.711(478):336.71]:614.4; JEL: E4, E5, G2; DOI: https://doi.org/10.53486/9789975359030.6
Аналитические индикаторы в обеспечении устойчивого развития предпринимательства
Get PDFIONIN, Yevhen. Analytical indicators in ensuring the sustainable development of entrepreneurship = Аналитические индикаторы в обеспечении устойчивого развития предпринимательства. 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. 263-267. ISBN 978-9975-147-65-1 (PDF).The article is devoted to the most important analytical indicators in ensuring sustainable business development. Key financial indicators in conjunction with the basic concepts of International Financial Reporting Standards are considered: the concept of continuity and the concept of preservation of physical and financial capital. The accounting features of profit calculation lead to the fact that this indicator is "detached" from cash and may not be sufficiently objective to interpret the financial condition. The necessity of introducing a financial monetization ratio into the current practice, which makes it possible to confirm the filling of profits with cash, which makes it possible to combine the accrual method and the cash method in this indicator is argued. The balance of profit and net cash flow over time is a guarantee to finance future expenses in a timely manner and in full. The value of the monetization ratio in the long term ≈1, which will be a real confirmation of business efficiency and solvency, the ability to continue activities, is substantiated. The monetization ratio fully complies with the requirements of IFRS and its conceptual basis. CZU: 005.915:334.722(477); JEL: G34, M21, M40, P43, O12
On behavior of geodesics on a pair of hyperbolic pants
Get PDFBALCAN, Vladimir. On behavior of geodesics on a pair of hyperbolic pants. 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. 88-92. ISBN 978-9975-155-66-3.We first discuss known results of geodesics on pair of pants and then propose new research problems about behavior of geodesics on a pair of hyperbolic pants (general, symmetric and generalized). This article presents a new way to classify geodesics on a pair of pants. We show that a geodesics on hyperbolic pair of pants can be classified into types. DOI: https://doi.org/10.53486/9789975155663.09; CZU: 512.7; JEL: MS; C 53; C60; F60; C22
Emerging Trends in Business and Management Consulting
Get PDFRADOV, Mariana. Emerging Trends in Business and Management Consulting. Eastern European Journal of Regional Studies. December 2022, vol. 8, issue 2, pp. 30-49. ISSN 2537-6179, E-ISSN 1857-436X.The article highlights the importance of business and management consulting field and its current trends, especially in the context of pandemic and worldwide changes. The author highlights the role of consulting in accelerating best practices in collaboration, flexibility, inclusion, and accountability to its clients in order to create a better future for all, and also includes a statistical analysis of the development of consulting on a global and European scale, outlining the most important indicators according to the nature of the services rendered, the locations of the clients, and the types of client’s industries. The author argues that the trends show that consulting is becoming an increasingly important component of the business environment, and that the emergence of new economic sectors and professions will condition the need to develop new capacities and apply new managerial knowledge and tools, which will stimulate the growth of both consulting and related fields. The article provides data on the development of the consulting in the Republic of Moldova, including the difficulties faced by the companies. Author believes there is "room for growth" in the national consulting despite the fact that it is a young market marked by the challenges facing society and influenced by the small size of the national economy. The author believes that the future of it will be profoundly influenced by remote work and digitization, service export, collaboration, and improved quality. JEL: L84, O14, O19, O50, O52, Y10; DOI: https://doi.org/10.53486/2537-6179.8-2.0
Constraints and Funding Opportunities for Enterprises in the Republic of Moldova
Get PDFBĂNCILĂ, Natalia, POPOVICI, Angela. Constrângeri și oportunități de finanțare a întreprinderilor din Republica Moldova. = Constraints and Funding Opportunities for Enterprises in the Republic of Moldova. In: Economica. 2022, nr. 3(121), pp. 74-90. ISSN 1810-9136.Întreprinderea, prin activitatea desfășurată, generează fluxuri financiare, realizându-și funcția financiară prin intermediul procesului de finanțare, care, la rândul său, rezidă în unul din principalele obiective ale gestiunii financiare, cel de aprovizionare cu resurse suficiente pentru finanțarea activității. Problema finanțării întreprinderilor, atât pe plan național, cât și internațional, s-a acutizat în ultimii doi ani, din cauza situației pandemice globale, precum și a războiului din Ucraina. Acestea au impus noi condiții de activitate, fapt ce denotă importanța și actualitatea cercetării în cauză. Astfel, studiul implică analiza aspectelor privind finanțarea întreprinderilor, identificarea problemelor existente, precum și propunerea unor soluții de depășire a acestora. CZU: 658.14(478); JEL: G22, G32, M41. DOI: https://doi.org/10.53486/econ.2022.121.074
************************************************************************************************************************************* An enterprise generates cash flows in the course of its operation, while carrying out its financial function via a funding process, which, in turn, is one of the main objectives of financial management, that of supplying sufficient resources to finance its activity. The issue of financing enterprises both nationally and internationally has become more prominent over the last two years due to the global pandemic situation, as well as the war in Ukraine, which imposed new conditions of activity, a fact that confirms the importance and timeliness of this research. Thus, the study consists of a review of issues related to financing of enterprises, identifying their problems, as well as proposing solutions to overcome them. CZU: 658.14(478); JEL: G22, G32, M41. DOI: https://doi.org/10.53486/econ.2022.121.07
Specificul modelulului competenței antreprenoriale pentru învăţământul profesional tehnic din Republica Moldova
Get PDFNOVOJEN Olga The specificity of the entrepreneurial competence model for technical vocational education in the Republic of Moldova = Specificul modelulului competenței antreprenoriale pentru învăţământul profesional tehnic din Republica Moldova. 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. 302-306. ISBN 978-9975-147-65-1 (PDF).A society that encourages young people to embrace entrepreneurship as an alternative opportunity for their professional future is the responsibility of each country. Today's young people will become tomorrow's entrepreneurs if they are presented with this opportunity as a viable form in a training program aimed at identifying and developing entrepreneurial skills. We are currently facing a situation in which vocational secondary education (VET) is threatened by a changing labor market, in which it automates and digitises “excludes” the intermediate level skills traditionally offered by VET. The role of VET in the entrepreneurial program refers to facilitating students' personality (commitment to self-assessment; tolerance of ambiguity, uncertainty, creativity, self-confidence, adaptability, motivation, leadership) with skills that demonstrate successful entrepreneurial competence. The article presents the analysis of the evaluation model for entrepreneurship education programs. The core of the model is the dynamic and flexible training strategy, based on formative and summative assessment. The training program is divided into five modules, the finality of each module is measured by computerized assessment training tests. To demonstrate the outcome of the course in terms of learning outcomes, young people will be tested online. CZU: 377.1.042:334.722(478); JEL: A 210
Strategic financial planning of universities: challenges and opportunities
Get PDFYURCHYSHENA, Liudmyla. Strategic financial planning of universities: challenges and opportunities. 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. 142-146. ISBN 978-9975-147-65-1 (PDF).Financial stability of higher education institutions (HEIs) is achieved through the formation of a positive financial space by balancing income and expenditure. The dependence of universities on the contingent and budget funding allocated for the current year does not create the preconditions for long-term planning. However, the new paradigm of university functioning, transformation processes in HEIs, the crisis caused by Covid-19 and the war in Ukraine require a rethinking of approaches to financial planning. These processes will negatively affect budget funding, universities are forced to find other sources of funding to ensure financial stability and strategic directions of development. University management must respond quickly to challenges and implement effective financial management aimed at ensuring the financial stability of HEIs in both the current and strategic period, which determines the relevance of the chosen topic. The aim of the article is to identify challenges and opportunities for strategic funding for university planning. The research used such methods as analysis and synthesis to identify and systematize the challenges and opportunities of universities in the implementation of strategic planning; hypothesis for determining the impact of financial planning on the achievement of university strategy; a systematic approach to summarize the results of the study. The article identifies the challenges and opportunities of strategic financial planning of universities, content-filled periods of strategic financial planning in conditions of uncertainty. CZU: [005.51:005.915]:378.4.014.543; JEL: I22
Transformarea digitală a Bibliotecii Naționale a Republicii Moldova: este pregătită pentru următorul deceniu al schimbărilor digitale sau nu?
Get PDFSILIVESTRU, Diana. The digital transformation of the national library of the Republic of Moldova: is it ready for the next decade of digital change or not? = Transformarea digitală a Bibliotecii Naționale a Republicii Moldova: este pregătită pentru următorul deceniu al schimbărilor digitale sau nu? 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. 335-341. ISBN 978-9975-155-64-9.The article refers to the current situation of public libraries in the context of the digitization of library activity and services. It provides an overview of the digitization efforts of the National Library of the Republic of Moldova, and how the library transforms its digital collection according to the request for data and collections that improve the accessibility and use of digital resources. DOI: https://doi.org/10.53486/9789975155649.51; CZU: 027.54(478):004.7; JEL: D8