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Specific Aspects Regarding the Documentation and Accounting of Employees' (Drivers) Travel Expenses within Transport Service Provider Entities
Full text linkBEZMAN, Eliza. Aspecte specifice privind documentarea și contabilizarea cheltuielilor de deplasare ale angajaților (șoferi) în cadrul entităților prestatoare de servicii de transport = Specific Aspects Regarding the Documentation and Accounting of Employees' (Drivers) Travel Expenses within Transport Service Provider Entities. Coord. șt.: LAZARI, Liliana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 361-367. ISBN 978-9975-147-93-4 (PDF).The harmonization of legislation and liberalization of import and export conditions between the Republic of Moldova and the EU have the effect and make it inevitable the emergence and development of companies that offer transport services for both goods and passengers. Therefore, in this communication, the activity of transport service provider entities will be analyzed in terms of the travel expenses of their employees – drivers. The analysis of travel expense documentation will be conducted through the prism of analyzing internal documents of the entity, which directly indicate the amount of expenses as well as information about the employee and the means of transportation used to carry out work tasks; as well as documents that attest to the occurrence of economic facts that are analyzed to determine the daily allowance component within travel expenses. In practical activity for accounting the travel expenses of drivers in the Republic of Moldova, the account with a passive function 532 "Liabilities to personnel for other operations" is most commonly used. CZU: 657.446:338.47(478); JEL: M41, M40; DOI: https://doi.org/10.53486/issc2023.4
Digitalization: an Indispensable Condition for the Existence of Accounting in the 21st Century
Full text linkBANCU, Daniela. Digitalizarea: condiție indispensabilă a existenței contabilității în secolul XXI = Digitalization: an Indispensable Condition for the Existence of Accounting in the 21st Century. Conducător șt.: IACHIMOVSCHI, Anatolie. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 278-285. ISBN 978-9975-147-93-4 (PDF).The following article highlights the ways in which technology information makes its presence felt in the field of accounting, as it has evolved significantly in recent years. It is important that people, and especially accountants, understand the significance and the need for the digitalization process in an ever-changing world. Namely, this article presents the most popular accounting software programs that are used in the Republic of Moldova. The main research methods include the review of specialized literature, the study of articles on the referenced topic, comparison analysis, and description of procedures. CZU: 657.1:004.78”20”; JEL: M41; DOI: https://doi.org/10.53486/issc2023.3
Electronic Settlement Methods within Commercial Entities: Accounting and Tax Aspects
Full text linkJIZDAN, Andrei. Metode electronice de decontare în cadrul entităților de comerț: aspecte contabile și fiscale = Electronic Settlement Methods within Commercial Entities: Accounting and Tax Aspects. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 26-36. ISBN 978-9975-147-93-4 (PDF).Electronic settlement methods include three major categories of tools: e-commerce tools; autohone payment services; international payment services. The article is intended for theoreticians but also for practicing accountants, because in addition to the development of the theoretical basis, the aim is to identify some practical solutions in order to solve the problematic accounting aspects related to the use of e-commerce tools as an electronic settlement method. The importance of the investigated topic requires the identification of the accounting method of transactions aimed at the use of electronic settlement methods in general, and e-commerce tools in particular. Research methodology involves both general and specific approaches, such as: analytical method, web analysis, synthesis method, comparison method, systemic method and other research methods. Next, we will try to identify the way of reflection in the accounting records of settlements involving the use of e-commerce tools, including through the prism of the practical aspect, and not just the theoretical one. CZU: 657.1.011:336.22; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.0
Management of the Financial State of the Enterprise on the Basis of its Analysis
Full text linkКОНЦЕМАЛ, Анна. Управління фінансовим станом підприємства на основі його діангостики = Management of the Financial State of the Enterprise on the Basis of its Analysis. Науковий координатор: ТКАЧУК, Ганна. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 456-462. ISBN 978-9975-147-93-4 (PDF).Taking into account the economic, epidemiological and military situation that has developed on the territory of our state, the study of issues of managing the financial condition of economic entities becomes relevant, because only financially stable and profitable enterprises are the basis for the stabilization and development of the economy of our state today and in the post-war period. In the process of research, it was established that the financial condition determines the real and potential ability of the enterprise to ensure a sufficient level of financing of its economic activity, a certain level of self-development and the ability to repay its obligations. Financial status management is one of the significant functional areas of the financial management system, which is related to other management systems and is based on a systematic and comprehensive assessment using various techniques and methods of analysis. With the help of coefficient, aggregate and integral methods of diagnosis, it was established that the financial condition of the enterprise is unstable, therefore the author proposed directions for ensuring its stability: increasing revenue from sales of products; reduction of production costs; increase in labor productivity; activation of sales activities; asset restructuring and receivables management. CZU: 005.915:005.52; JEL: M11, M21, M49; DOI: https://doi.org/10.53486/issc2023.6
Theoretical Aspects of Business Models and the Challenges of Their Innovative Transformation under the Current Conditions
Full text linkEMELIAN, Vitalie. Aspecte teoretice privind modelele de afaceri şi provocările transformării inovatoare a acestora în condiţiile actuale = Theoretical Aspects of Business Models and the Challenges of Their Innovative Transformation under the Current Conditions. Economica. 2023, nr. 1(123), pp. 67-77. ISSN 1810-9136.În acest articol analizăm mai multe surse relevante pentru înțelegerea mai exactă a conceptului de model de afaceri și a evoluției acestuia, înainte de a descrie tendințele majore care afectează teoria și practica conceptului. Abordăm modelul de afaceri ca pe o descriere simplificată a modului în care o companie face afaceri și câștigă bani, fără a fi nevoie să studieze detaliile complexe ale tuturor strategiilor, proceselor, unităților, regulilor, ierarhiilor, fluxurilor de lucru și sistemelor respective. Pentru o mai bună percepere conceptuală a modelului de afaceri, am considerat important să evidențiem componentele acestuia. În această ordine de idei, vom analiza diverse opinii privind elementele componente ale modelului de afaceri. Menționăm, că modelele de afaceri evoluează continuu, pe măsură ce companiile reacționează la schimbări. CZU: 005.1:005.591.6; JEL: M10, M13; DOI: https://doi.org/10.53486/econ.2023.123.067 ************************************************************************************************************************************* The present article presents the analysis of a number of relevant sources for a better understanding of the business model concept, its evolution, prior to describing the major trends that affect the theory and practice of the concept. We approach the business model as a simplified description of how a company does business and earns money without having to go into the complex details of all strategies, processes, units, rules, hierarchies, work flows and corresponding systems. For a better conceptual perception of the business model, we considered it important to highlight its components. In this line of thinking, we analyse various opinions on the business model components. Worth mentioning is the fact that business models are constantly evolving as companies react to changes. UDC: 005.1:005.591.6; JEL: M10, M13; DOI: https://doi.org/10.53486/econ.2023.123.06
Integrated Reporting – the Confidence of Investors in the Circumstances of Uncertainty
Full text linkBUBELO, Alina. Integrated Reporting – the Confidence of Investors in the Circumstances of Uncertainty. Scient. coord.: RAZBORSKA, Olena. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 399-402. ISBN 978-9975-147-93-4 (PDF).Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction. CZU: 657.375.6:005.52; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.5
Instituțiile Financiare Internaționale și rolul lor în dezvoltarea sistemului economic al Republicii Moldova. Rezumatul tezei de doctor în științe economice.
No full textRezumatul tezei de doctor în științe economice. Specialitatea: 522.01 – Finanțe. Coordonator științific: COBZARI Ludmila, doctor habilitat, profesor universitar.REPERE CONCEPTUALE ALE CERCETĂRII. Actualitatea și importanța temei abordate. În condițiile economico - financiare actuale, crește rolul Instituțiilor Financiare Internaționale (IFI) în asigurarea stabilității și dezvoltării progresive a sistemului economic mondial. Criza economică globală din 2008 și consecințele pandemiei COVID-19 au provocat o reflecție serioasă asupra întregului sistem al economiei mondiale, cât și a componentei sale financiare. IFI, care au fost create în vederea reglementării relațiilor economice internaționale cu scopul de a dezvolta cooperarea internațională și de a asigura dezvoltarea durabilă a economiei mondiale, nu erau în tocmai pregătite să prevină răspândirea unor astfel de fenomene de criză globală. Din motivul acestor provocări, a devenit necesară reformarea fundamentelor instituționale ale sistemului financiar internațional, în primul rând ale IFI, nu numai ținând cont de interesele țărilor dezvoltate, ci și de interesele și caracteristicile dezvoltării economice a țărilor cu economie de piaţă emergente. În condițiile fenomenelor de criză globală, țările cu economii de piață în curs de dezvoltare sunt primele care ajung într-o situație financiară și economică mai dificilă. În acest sens, Republica Moldova, în procesul de reformare a economiei și în vederea soluționării problemelor financiare și economice stringente care au apărut, precum și pentru a realiza o politică financiară și economică eficientă, are nevoie în mod obiectiv de sprijinul IFI pe termeni acceptabili și de recomandări aferente pentru dezvoltarea sistemului său economic, fapt care determină relevanța problemei cercetate
Some Accounting and Tax Aspects Regarding the Import of Services in the Republic of Moldova
Full text linkBERBECA, Cristina. Unele aspecte contabile și fiscale privind importul de servicii în Republica Moldova = Some Accounting and Tax Aspects Regarding the Import of Services in the Republic of Moldova. Conducător șt.: ȚUGULSCHI, Iuliana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 247-251. ISBN 978-9975-147-93-4 (PDF).The XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has "invaded" us together with globalization. At the initial stages of the COVID-19 pandemic, the circumstance of remote learning and work (freelance) expanded dramatically. Small and medium-sized companies quickly adapted to the new normality were more likely to identify new business opportunities and therefore be more prosperous. Nevertheless, companies are taking advantage of new technical means to provide services, for example, IT, since IT services are the first type of services that cannot be performed from a distance, even for companies abroad. Last, but not the least, security should be noted for the retaliation of services rendered and the performance of work, for this reason intermediary platforms have also appeared to protect both beneficiaries and service providers. CZU: [005.583:004.78]:[657.4+336.227.5](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.3
Accounting and Tax Aspects Of Import and Export of Services
Full text linkPARASI, Ana. Aspecte contabile și fiscale ale importului și exportului de servicii = Accounting and Tax Aspects Of Import and Export of Services. Coord. șt.: LAZARI, Liliana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 344-350. ISBN 978-9975-147-93-4 (PDF).This article examines issues related to the import and export of services and the application of accounting and tax treatment. The accounting of the import of services is characterized by the fact that they are offered by qualified and specialized people in various fields, in order to satisfy some social and economic needs, or to carry them out some activities that do not materialize in products. Considering the multitude and complexity of the forms of carrying out the trade activity externally through the lens of the import and export of services, we believe that detailed knowledge of the method is necessary of this type of transactions, as well as the accounting and taxation of these operations. CZU: 658.64:339.562/.564]:[657.1:336.22]; JEL: M41, L81, F1; DOI: https://doi.org/10.53486/issc2023.4
Predictive analysis of investment flows and transfer pricing in the context of increasing geopolitical and divergence risks in the application of International Financial Reporting Standards (IFRS). PhD thesis abstract in economics.
No full textPhD thesis abstract in economics. Scientific speciality: 522.02 - ACCOUNTING; AUDIT; ECONOMIC ANALYSIS. Scientific supervisor: GRIGOROI Lilia, PhD in economics, Associate Professor, ASEM, Republic of Moldova. Co-scientific supervisor: GROSU Veronica, PhD in economics, University Professor, "Stefan cel Mare" University of Suceava, Romania.The topicality of the research topic and the importance of the problem addressed. The intensity of geopolitical changes in recent times, amplified by overlapping crises (economic, health, energy and military) have created a new economic reality with direct repercussions on the national and international business environment. Major geopolitical shifts, accentuated by the military conflict in Ukraine, have divided the world into two opposing poles, East and West. These negative effects have been felt in particular by the economic environment, which has been strongly affected by changing market conditions, price volatility, rising inflation, supply chain disruptions and, not least, a number of factors with a direct impact on business performance. In this context, we are witnessing a reduction in FDI flows and socially responsible investment (SRI), while investment risk is increasing. At the same time, worsening geopolitical and economic tensions over the past year have led to over-regulation and increased controls imposed on companies by national governments, especially those operating in countries directly affected by the crisis. Under these conditions, there is an increase in compliance costs and the risk of financial penalties on companies that breach these regulations