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Aspects of the demographic security of the cities of Strășeni (R. Moldova) and Zărneşti (Romania)
HACHI, Mihai, CRĂCIUN, Laurențiu. Aspects of the demographic security of the cities of Strășeni (R. Moldova) and Zărneşti (Romania). 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. 257-263. ISBN 978-9975-155-64-9.The aim of this study is to analyze the demographic sustainability in terms of indicators that attest to the demographic situation in two medium-sized cities. The main objectives are: comparative analysis of the demographic situation of the cities of Strășeni and Zărnești and of the determinants of demographic insecurity; identifying the forms of manifestation of the demographic insecurity through the prism of the basic demographic components, assessing the deviation of measurable demographic security indicators from optimal values, drawing conclusions on the situation of demographic security for the cities studied and proposals on overcoming, even partially, the demographic insecurity problems faced by the given localities, based on existing good practices. Demographic security as a component of social security has become a widely covered topic, both in the literature and in the public space. It aims at quantitative and qualitative transformations of demographic indicators, which endanger the human capital of certain territorial entities. The exacerbation of the demographic problem at the beginning of the 21st century is based on several objective reasons: on the one hand, socio-economic changes in several regions and states of the world have been accompanied by major changes in demographic behavior, both in the elements of state, as well as population movement; on the other hand, political, health and environmental insecurity was directly reflected in demographic security. Consequently, the issue of demographic insecurity appears on the agenda of several governments of the world's states, being considered a priority in the context of national security. The study is expected to answer some questions related to the demographic security of two medium-sized cities, located in the Republic of Moldova and România, in the context of a study of comparative human geography, in the context of their regional competitiveness. DOI: https://doi.org/10.53486/9789975155649.38; CZU: 314.18(478-21+498-21); JEL: J 11, F 52, O 1
Problematic issues related to the allocation of indirect production costs
CUȘMĂUNSĂ, Rodica, GRIBENCEA, Maxim. Aspecte problematice aferente repartizării costurilor indirecte de producție = Problematic issues related to the allocation of indirect production costs. 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. 105-111. ISBN 978-9975-155-92-2 (PDF).În prezentul articol sunt examinate unele aspecte problematice privind stabilirea celei mai relevante baze de repartizate a costurilor indirecte de producție în sectorul agricol și anume în fitotehnie. Utilizând metode de cercetare, precum cea de analiză și deducție, au fost studiate și opiniile unor savanți autohtoni, ceea ce a permis formularea unor concluzii și recomandări mai solide asupra soluționării problemei determinării unei singure bazei de repartizare sau mai multor baze de repartizare a costurilor indirecte de producție. CZU: 657.471.1.011.27:633/635(478); JEL: M 41; DOI: 10.5281/zenodo.705998
Межкультурный менеджмент - путь к экономической и бизнес устойчивости
PLĂMĂDEALA, Olivia. Intercultural management - the way to economic and business sustainability =
Межкультурный менеджмент - путь к экономической и бизнес устойчивости. In: Multilingvism și Interculturalitate în Contextul Globalizării [online]: Masa rotundă: Culegere de articole. Ediţia a 3-a, 27 mai 2022. Chişinău: ASEM, 2023. pp. 75-86. ISBN 978-9975-147-83-5 (PDF).Globalization is the process whose aim is to eliminate different artificial barriers to the movement of goods, services, capital, knowledge and people in global world. At the same time globalization affect all areas of peoples life such as politic, economic, business or cultural one. As a matter of fact, the importance of interculturality is crucial for social wellbeing in daily life. The aim of this paper is to show the key aspect of interculturality and it’s connection especially with modern business, when Multicultural Companies use creative, human factor for increasing their business strategies. Also, we will develop the idea that interculturality is an interdisciplinary human resources field concerned with facilitating management in organizational communities where is a deep understanding and respect off all cultures focusing on effective interactions, development of deep relationships and mutual exchange of cultural norms between customers and all the stakeholders across organizational borders. It will develop the processes within a culturally diverse team in order to achieve many goals. Moreover, developing intercultural management skills is essential not only for working with people across cultures more effectively, and thus getting better business results, but also for becoming more resilient and agile in dealing with the daily changes, the uncertainty and the complexity of modern life. This paper will analyze the main reasons of implementing Intercultural Management in start-ups, when company wants to enter a foreign market or in promoting democracy. CZU [005.73:008]:339.9; JEL: M14, F23; DOI https://doi.org/10.53486/9789975147835.0
Competențele de bază în economia digital
ABRAMIHIN, Cezara. Basic competences in the digital economy = Competențele de bază în economia digital. 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. 202-208. ISBN 978-9975-155-64-9.The transition to a digital economy is fundamentally changing the labor market: along with the spread of information technology in all spheres of life, digital skills are becoming critically important from the point of view of employers. A massive transformation in talent requirements is expected, as many operations that have not been affected by previous waves of digital adoption may be automated in the near future. The introduction of digital technologies leads to significant changes in staffing requirements and requirements for specialists. DOI: https://doi.org/10.53486/9789975155649.31; CZU: 005.336.5:004+331.5.024.54; JEL: J4, J44, I2, I23, I25, I28, O31, O3
Relaţiile Republicii Moldova cu instituţiile financiare internaţionale: aspecte pozitive şi negative
PETROIA, Andrei, BOTNARI, Nadejda. Republic of Moldova`s relations with international financial institutions: positive and negative aspects = Relaţiile Republicii Moldova cu instituţiile financiare internaţionale: aspecte pozitive şi negative. 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. 272-280. ISBN 978-9975-155-66-3.Republica Moldova, fiind o țară în curs de dezvoltare, de-a lungul timpului în care reprezenta o țară independentă, a încercat să creeze și a creat relații de colaborare cu diferite instituții financiare internaționale. În acest studiu determinăm atât aspecte pozitive, cât și negative cu privire la colaborarea Republicii Moldova cu instituțiile internaționale financiare, care au ca scop înbunătățirea funcționalității și eficacității piețelor, promovarea cooperării financiare internaționale, posibilitatea accesului la resurse financiare a țărilor mai puțin dezvoltate și în curs de dezvoltare prin acordarea granturilor, ajutorului sau facilităților unor împrumuturi și credite internaționale. Odată cu extinderea procesului de globalizare, rolul acestor instituții financiare internaționale a crescut semnificativ, deoarece acestea își exercită funcțiile prin statornicirea regulilor, drepturilor și obligațiilor ce revin fiecărui stat în cadrul cooperării economice internaționale. Astfel, instituțiile internaționale financiare determină și gestionează relațiile economice dintre statele lumii și promovează, printre acestea, acordarea facilităților reciproce și obținerea unui nivel înalt al economiei internaționale. Ele contribuie la menţinerea deschisă şi transparentă a sistemelor economice naţionale, iar prin analize realiste promovează încrederea în politicile economice ale ţărilor membre şi în obiectivele pe care şi le propun autorităţile naţionale. Totodată, instituţiile internaţionale constituie un forum util pentru discutarea dilemelor de politică economică, în care ţările membre şi guvernele acestora învaţă regulile jocului şi îşi formează deprinderea de a le respecta. Critica constructivă şi reformarea politicilor economice ale statelor participante fac parte din rolul tot mai activ pe care trebuie să îl îndeplinească instituţiile economico-financiare internaţionale. În acest cadru larg, se cuprinde şi reformarea organizaţiilor economice şi instituţiilor financiare internaţionale. DOI: https://doi.org/10.53486/9789975155663.36; CZU 339.73:338(478); JEL: E61, F02, F35, F53, F62, H63, N14, N40, O23, O50
Mediu virtual de învăţare pentru personalul de specialitate din biblioteci. Studiu de caz
POVESTCA, Lilia. The virtual learning environment for proffessional library staff. Case study = Mediu virtual de învăţare pentru personalul de specialitate din biblioteci. Studiu de caz. 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. 355-373. ISBN 978-9975-155-64-9.The article presents the results of the study on the degree of satisfaction of the professional development program in online format; the role of online training; identification of training methods in the virtual environment; determining preferences; staff opinions; assessment of digital skills needed to participate in online tools, etc. DOI: https://doi.org/10.53486/9789975155649.54; CZU: [005.963.1:004.738.5]:023.5+303.621.35; JEL: D8
Аналитический учёт секьюритизации: вызовы и развитие в современных условиях
ЗАХАРОВ, Егор, МАСЬКО, Людмила. Analytical accounting of securitization: challenges and development in modern conditions = Аналитический учёт секьюритизации: вызовы и развитие в современных условиях. 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. 417-422. ISBN 978-9975-155-87-8 (PDF).The article examines the international experience of accounting securitization and presentation of information about it in financial statements in order to bring national practices closer. The relevance of the topic is studied and interrelated groups of theoretical and organizational and methodological problems, approaches to accounting in international and domestic practice are identified. Factors affecting the value of assets have been identified. As a result, recommendations are proposed in order to overcome the differences that hinder the adaptation of RAS to IFRS in the field of securitization accounting. CZU 657:005.922.1(476); JEL: СZU 658; DOI 10.5281/zenodo.675889
Utilitatea instrumentelor politicii macroprudenţiale aplicate sectorului bancar al Republicii Moldova
COCIUG, Victoria, POSTOLACHE, Victoria. Usefulness of macroprudential policy instruments applied to the banking sector of the Republic of Moldova = Utilitatea instrumentelor politicii macroprudenţiale aplicate sectorului bancar al Republicii 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. 340-348. ISBN 978-9975-155-66-3.The issue of assessing the usefulness of macro-prudential policy instruments currently applied in the banking sector is quite relevant in the light of current legislative changes and requires in-depth study in light of the recommendations of the BASEL III standards. The aim of the research is to assess the usefulness of the set of macro-prudential policy instruments in relation to systemic banking risks. Research methods. A systematic approach and economic-statistical methods were used. Following the research, the steps to achieve the necessary macroprudential policy in assessing the usefulness were identified macro-prudential policy instruments in accordance with the purposes of their application, recommended by the Basel III standards, applied in the banking sector of the Republic of Moldova. DOI: https://doi.org/10.53486/9789975155663.44; CZU: 330.101.541:336.71(478); JEL: E43, E58, G18
Features of auditing digital assets in accordance with AICPA requirements
LAPIȚKAIA, Liudmila, LEAHOVCENCO, Alexandru. Features of auditing digital assets in accordance with AICPA requirements. 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. 109-114. ISBN 978-9975-155-66-3.The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money laundering have arisen. Thus, there is an urgent need to conduct an audit of the financial statements of enterprises that work with digital assets. When conducting an audit, it is necessary to take into account the specifics of the definition and recognition of digital assets, the order of their reflection in the accounting, the regulatory regulation of digital assets, which may vary in different jurisdictions. This article analyzes the main areas of digital asset audit and provides suggestions for high-quality audit. DOI: https://doi.org/10.53486/9789975155663.12; CZU: 657.6:[657.41:004.738.5]; JEL: M42
Dimensionarea sistemului de învățământ în context (post) pandemic: provocări și perspective de atingere a sustenabilității
SUSLENCO, Alina. Sizing the education system in a pandemic (post) context: challenges and prospects for achieving sustainability = Dimensionarea sistemului de învățământ în context (post) pandemic: provocări și perspective de atingere a sustenabilității. In: Economic Security in the Context of Sustainable Development [online]: The collection of the Online International Scientific-Practical Conference, 2nd Edition, December 17, 2021. Chişinău: ASEM, 2022, pp. 149-156. ISBN 978-9975-155-73-1.The paper is a methodological foray into achieving sustainability in higher education through the application of successful strategies. The aim of the research is to identify a safe path to achieving sustainability in higher education institutions in Moldova. A special place in the research was given to the identification of successful strategies in achieving sustainability in higher education. Thus, the Moldova 2030 strategy was researched and the opportunities that can be exploited in order to increase the sustainability of higher education institutions were identified. The research methodology focused on the use of the following methods: analysis, synthesis, induction, deduction, scientific abstraction, qualitative analysis. In conclusion, we can mention that in order to achieve sustainability, higher education institutions in Moldova must resize their strategies in order to develop their own sustainability model, with the focus of concrete activities, to achieve the Sustainable Development Goals. JEL: I20, I21, I28