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    3475 research outputs found

    Influența instrumentelor derivate asupra companiilor listate din industria automotive

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    DĂNILĂ, Ștefan-Cosmin. Influence of derivative instruments on listed companies in the automotive industry = Influența instrumentelor derivate asupra companiilor listate din industria automotive. 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. 106-118. ISBN 978-9975-155-87-8 (PDF).În condițiile economice actuale, companiile se confruntă permanent cu riscurile ce pot apărea, datorită unor evenimente majore sau a unor amenințări concurențiale, tehnologice etc. Instrumentele derivate au înregistrat o creștere în ceea ce privește utilizarea, cu scopul minimizării riscurilor. Lucrarea prezentă își propune să analizeze modalitatea prin care utilizarea instrumentelor derivate poate contribui la minimizarea riscurilor aferente domeniului fabricării autoturismelor. Perioada analizată de prezentul studiu este 2018-2020, iar eșantionul a fost alcătuit din companiile listate pe Bursele de Valori din Europa, care raportează situațiile financiare, conform standardelor internaționale IFRS. Rezultatele studiului au indicat faptul că instrumentele derivate influențează semnificativ companiile listate. CZU: 657.422.4:629; JEL: M40, M41; DOI 10.5281/zenodo.671788

    Analiza conformității smântânii fermentate

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    NAGUEVSCHI, Ana-Maria. Conformity analysis of fermented cream = Analiza conformității smântânii fermentate. Coord. șt.: FEDORCIUCOVA, Svetlana. 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. 143-147. ISBN 978-9975-3590-2-3 (PDF).Dairy products are of particular importance for human nutrition. They provide about 100 nutrients (26 fatty acids, 45 minerals and 25 vitamins). Especially, fermented cream is among the most important dairy product that has a major demand on the consumer market, being purchased daily by consumers. Cream is high in fat. Cream fats are easily assimilated by the human body. The purpose of this paper is to determine the conformity of fermented cream and the study of standardized indices. The following research methods were included: method of analysis, methods of scientific knowledge and expertise. The paper contains the results of organoleptic, physico-chemical and sensory research on the quality of local and imported cream products. The results of the research show that no product fully met the prescribed requirements. We also studied consumer preferences by sensory analysis of fermented cream (20 points). The highest score was 18.4 points, accumulated by the "President" cream. In addition, we checked the correctness of the mandatory information on the product labels. In this sense, out of all the 6 products analyzed, only one product meets the requirements of Law 279 on consumer information on food. The other products are missing one or two pieces of information related to the batch number, product safety information and the label with the translation into the state language. CZU: 637.148:366.48(478); JEL: L66; DOI: https://doi.org/10.53486/9789975359023.2

    Programul de conformare al contribuabililor: rezultatele monitorizării pentru trimestrul III 2021

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    PANAINTE, Doina. Taxpayer compliance program: monitoring results for the third quarter of 2021 = Programul de conformare al contribuabililor: rezultatele monitorizării pentru trimestrul III 2021. Coord. șt.: BERGHE, Nadejda. 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. 81-85. ISBN 978-9975-3590-3-0 (PDF).Efficient collection of taxes is the foundation of a equitable tax system, in this context, the launch and implementation of the Compliance Program is the solution to increase the level of voluntary compliance of taxpayers and prevent tax evasion. In order to perform the main tasks and objectives, the State Tax Service ensures the permanent examination and identifies the segments of the national economy with increased risk of tax non-compliance, applying the simplest and most effective treatments to decline the risks of non-compliance and increase the level of voluntary tax compliance. CZU: 336.225.67(478); JEL: H30,H26; DOI: https://doi.org/10.53486/9789975359030.1

    Strategii de management în instituțiile sistemului de sănătate. Rezumatul tezei de doctor în științe economice.

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    Rezumatul tezei de doctor în științe economice. 521.03 Economie și management în domeniul de activitate. Conducător științific: Serghei PORTARESCU, dr. șt. econ. conf. univ.BAZELE CONCEPTUALE ALE CERCETĂRII. Actualitatea și importanța temei cercetate. Reformele sectorului sănătății din Republica Moldova au implicat introducerea asigurării obligatorii de asistență medicală cu elaborarea unui pachet minim de servicii medicale garantate de stat, trecerea asistenței medicale primare la autonomie financiară cu aplicarea indicatorilor de performanță, optimizarea numărului de paturi în asistența medicală spitalicească cu introducerea codificării diagnosticelor și procedurilor prin sistemul grupurilor omogene de diagnostic (DRG), implementarea pe scară largă a tehnologiilor informaționale în procesul de prestare a serviciilor medicale, dezvoltarea rețelei de instituții medicale private ș.a. Aceste reforme impun perfecționarea managementului instituțiilor medicale, în special a celor publice, considerate suport pentru un demers strategic performant a întregului sistem de sănătate

    The ascension of the Academy of Economic Studies toward a university of research and education

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    TODOROI, Dumitru, COBAN, Marina. The ascension of the Academy of Economic Studies toward a university of research and education. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 107-113. ISBN 978-9975-3590-6-1 (PDF).The university of research and education has as its main goal the implementation of the results of students’ research carried out within each course taught at this institution. Students elaborate paperworks, get involved together with teachers in the process of scientific research, contribute to the development of didactic materials. As a result, scientific papers are published in which students have co-authorship responsibility. If all efforts are directed toward supporting the students’ personal interest to obtain knowledge in the chosen professional field, the number of scientific products will also increase as a result of the involvement in the institutional activities of studious youth. This will strengthen the actions to transform the higher education institution into a University of reseach and education. CZU: 378.4:001.814(478); JEL: I23; DOI: https://doi.org/10.53486/cike2022.1

    Utilizarea instrumentelor politicii monetare în Republica Moldova

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    oai:irek.ase.md:123456789/2532BELENIUC, Nicoleta. Use of monetary policy instruments in the Republic of Moldova = Utilizarea instrumentelor politicii monetare în Republica Moldova. Coord. șt.: MĂRGINEANU, Aureliu. 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. 89-91. ISBN 978-9975-3590-3-0 (PDF).Monetary policy is the set of measures or interventions of the Central Bank or monetary authorities on the liquidity of the national economy through techniques and tools for the pursuit of economic policy. Monetary policy has three components: monetary, creditary and foreign exchange. Monetary, foreign exchange and creditary policy shall be drawn up by the National Bank in agreement with the Government. The monetary system of the Republic of Moldova is constantly evolving, in the sense of elaborating and putting into practice the existing monetary instruments in all developed countries CZU: 338.23:336.74(478); JEL: E52; E58; O53; F42; DOI: https://doi.org/10.53486/9789975359030.1

    Учет затрат и себестоимости продукции

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    ГЕРАСИМОВ, Михаил, ОЖОВАНУ, Ирина, МИРОН, Диана. Record of expenditure regarding the sinecost of manufactured production = Учет затрат и себестоимости продукции. 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. 404-407. ISBN 978-9975-155-87-8 (PDF).This article discusses the procedure of cost accounting and formation of synecosts in accordance with the principles and CNS of the Republic of Moldova CZU: 657.44(478); JEL: M41; DOI 10.5281/zenodo.675888

    Inteligența artificială și impactul ei asupra serviciilor financiare: provocări și perspective

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    PISANIUC, Maia. Artificial intelligence and its impact on financial services: challenges and prospects = Inteligența artificială și impactul ei asupra serviciilor financiare: provocări și perspective. 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. 45-54. ISBN 978-9975-147-65-1 (PDF).Inteligența artificială (IA) este un instrument puternic, deja utilizat pe scară largă în serviciile financiare, precum și în diverse activități economice. IA constă în utilizarea computerelor și a algoritmilor în vederea sporirei și simulării inteligenței umane, ceea ce permite recunoașterea tiparelor adaptive folosind volume mari de date și metode statistice moderne pentru a oferi răspunsul „cel mai bun prevăzător” la orice set de probleme. Utilizarea acestuia are un mare potential, cu impact pozitiv în situațiile în care companiile îl implementează cu suficientă prudență. În aceast articol s-au analizat avantajele și dezavantajele aplicațiilor IA în serviciile financiare: precum și impactul acestora asupra băncilor din Republica Moldova. De asemenea am analizat impactul asupra forței de muncă, și necesitatea revizuirea pregătirii specialiștilor în acest domeniu. Am pus în evidență analiza unei serii de aplicații specifice: generarea alfa și administrarea în gestionarea activelor, chatbots și asistenți virtuali, subscriere, extinderea managerului de relații, detectarea fraudelor, și tranzacționare algoritmică în domeniul bancar, inclusiv gestionarea riscurilor. CZU: 004.8:336.71; JEL: G10

    Performanţa financiara şi non-financiară a firmelor care activează în domeniul forestier

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    MOROȘAN, Alexandra-Georgiana, MIHALCIUC, Camelia-Cătălina, GROSU Maria. Financial and non-financial performance of forestry companies = Performanţa financiara şi non-financiară a firmelor care activează în domeniul forestier. 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. 248-269. ISBN 978-9975-155-87-8 (PDF).The current moment is characterized by constant changes in the business environment, which has a major impact on the competitiveness, development, but also the survival of any company. Entities must respond to this situation professionally and must adapt to these ongoing changes. The process of measuring a company's performance is influenced by two aspects of how the business should run. The first aspect concerns the financial perspective - the investment of the owner who expects the investment to be profitable, as well as the increase of the company's value - and the second aspect pursues the non-financial perspective, according to which enterprises represent a socio-economic system, a complex network of internal relations. and external, which must be carefully balanced. The main objective of the paper is to present on the one hand the aspects related to the position of forestry companies in the national economy, as well as the regulations according to which they operate, while focusing on companies in the N-E region, and on the other hand the main aspects related to the performance of the economic entities in the forestry field. CZU: [005.915:005.216.1](630); JEL: M11, M14, M41; DOI 10.5281/zenodo.671896

    Opportunities for visibility of USARB researchers in the global scientific community: 2017-2022

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    ŢURCAN, Elena, MIHALUŢA, Aculina. Opportunities for visibility of USARB researchers in the global scientific community: 2017-2022. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 478-485. ISBN 978-9975-3590-6-1 (PDF).In recent years, the idea that the university library would be the most appropriate and relevant in coordinating the management of research data has been increasingly discussed. The communication discusses the history of the bibliometric service of the USARB Scientific Library, the most important aspect in the activity of the modern library in assessing the quality of information related to scientific research and studying its quantitative side: promoting USARB scientific production in the USARB Institutional Repository Open Research Archive (ORA), creating profiles in Google Scholar, Orcid, Academia.edu and providing data to the National Bibliometric Instrument; information search in Webometrics, Open Ukrainian Citation Index (OUCI), Dimensions, eLIBRARY, Publish or Perish, Scopus, Web of Science. The results of the analysis of the Questionnaire regarding the level of participation of the Scientific Library in informing researchers and evaluating the results of scientific activity are presented, a process that is based on bibliometric measurement methods. The scientometrics, presented in this article, carried out by the Scientific Library, reflects the evaluation in comparison of the years 2017-2022 of the scientific contributions of academic staff, highlighting the citations of the scientific results obtained. In the article is provided theoretical and practical support necessary for researchers for the activity of the National Bibliometric Instrument, Google Scholar, Orcid, Academia.edu. The Scientific Library through the bibliometric service aims to connect scientists, provide them with platforms to share their research work and facilitate their tracking of articles relevant to their fields of study. CZU: [001.811+001.92]:027.7(478); JEL: I23; I29; Z19; DOI: https://doi.org/10.53486/cike2022.5

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