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Aspecte legale privind termenul de decădere
Get PDFȚURCANU, Alexandra. Legal issues regarding the term of forfeiture = Aspecte legale privind termenul de decădere. Coord. șt.: GÎSCA, Veronica. 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. 29-32. ISBN 978-9975-3590-3-0 (PDF).The jurisprudence includes a wide range of elements, among which the most essential are the terms. Referring to the terms we can say that they are the most important means of streamlining social relations, without which it is almost impossible to imagine a single normative act, no matter how legal. This article presents the comparative aspect of these terms in the Republic of Moldova, Romania and the Russian Federation, their importance in the legal field and the essential elements so as not to be confused with the extinctive prescription. With their expiration, the subjective right is extinguished not in connection with its realization or with the impossibility to exercise it forcibly, but because the law limits its exercise only within a predetermined term, at the expiration of which the right, as a rule, ceases. By law or by the will of the parties, deadlines may be established for the exercise of a subjective right or the conclusion of a legal act. Failure to exercise the subjective right within the established term, entails its loss or prevents its commission. CZU: 347.22(478+498+470+571); JEL: K15; DOI: https://doi.org/10.53486/9789975359030.0
Assessment of environmental issues during audit of accounting (financial) statements
Get PDFMASKO, Ludmila. Оценка экологических вопросов при аудите бухгалтерской (финансовой) отчетности = Assessment of environmental issues during audit of accounting (financial) statements. 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. 33-37. ISBN 978-9975-155-92-2 (PDF).В статье проведено исследование экологических вопросов, важных для аудируемых лиц и оценки влияния на достоверность бухгалтерской (финансовой) отчетности. Результаты проведенного исследования позволи разработать и рекомендовать к использованию алгоритм проверочных процедур по этапам, который считаем необходимым при проведении аудита экологических вопросов организации. Предлагаемый алгоритм проверочных процедур по этапам будет способствовать повышению качества работы аудиторской организации, возможности в полном объеме оценить влияние на отчетность аудируемого лица экологических вопросов, выражению достоверного мнения в аудиторском заключении. CZU: 657.62:504.03(100+476); JEL: М42; DOI: 10.5281/zenodo.7059470
************************************************************************************************************************************* The article studies environmental issues that are important for audited entities and assesses the impact on the reliability of accounting (financial) statements. The results of the study made it possible to develop and recommend for use an algorithm of verification procedures by stages, which we consider necessary when conducting an audit of the organization's environmental issues. The proposed algorithm of verification procedures by stages will help improve the quality of the work of the audit organization, the ability to fully assess the impact of environmental issues on the audited entity's reporting, and express a reliable opinion in the audit report. CZU: 657.62:504.03(100+476); JEL: М42; DOI: 10.5281/zenodo.705947
Reconfigurarea raporturilor de putere economica la nivel mondial. Impact asupra securitatii nationale
Get PDFCHISTRUGA, Boris, CHIRTOAGA, Roman. Reshaping the world economic power relations. Impact on national security = Reconfigurarea raporturilor de putere economica la nivel mondial. Impact asupra securitatii nationale. 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. 139-144. ISBN 978-9975-155-64-9.The main landmarks of the architecture of the world economy at the present stage are examined. It was argued that the process of globalization, the content, directions and interdependent forms of international economic are determined by the relationship between the great world economic powers. But starting with the years 2014-2015 to defend serious cracks in the field of the world economy in general and in the process of globalization in particular. Are these problems an indication that the relations between the great powers can no longer generate the increase of the prosperity of the countries of the world? This article seeks to answer these questions by emphasizing that reconfiguring global economic power relations requires a new approach to the effective architecture of the international economic security system. DOI: https://doi.org/10.53486/9789975155649.20; CZU: 339.922:338.246.025.3; JEL: F02, F51, F52, F6
Competitive Strategies for Creating the Company's Image
Get PDFMALANCEA, Iurie. Strategii competitive de dezvoltare a imaginii întreprinderii = Competitive Strategies for Creating the Company's Image. In: Economica. 2022, nr. 3(121), pp. 62-73. ISSN 1810-9136.Articolul dat prezintă perspectivele strategice de dezvoltare a imaginii întreprinderii. Imaginea întreprinderii reprezintă o sursă puternică de avantaj competitiv, care oferă posibilitatea companiei de a genera plusvaloare pe termen lung. Prin intermediul cadrului operațional de management al conceptului de brand, întreprinderea abordează imaginea din punct de vedere strategic, pornind de la planificare și încheind cu monitorizarea și îmbunătățirea continuă a aspectelor ce țin de imagine. Pe durata ciclului de viață a organizației, conceptul de brand al întreprinderii trece prin procesul de lansare, elaborare și fortificare, fapt ce presupune selectarea direcțiilor strategice la nivel de concept de brand (funcțional, simbolic, experiențial). Abordată din această perspectivă, imaginea companiei este consolidată într-o manieră consecutivă și, drept urmare, poate avea un impact de lungă durată asupra competitivității întreprinderii pe piață. CZU: 339.138:339.137.2:658(478)(043); JEL: M31. DOI: https://doi.org/10.53486/econ.2022.121.062
************************************************************************************************************************************* This article presents the strategic perspectives for developing the company's image. Corporate image is a powerful source of competitive advantage that enables a company to generate long-term added value. Through the operational framework of brand management, the company addresses image strategically, starting with planning and ending with monitoring and continuous improvement of image aspects. Throughout the life cycle of the enterprise, the company’s brand concept goes through the process of launching, developing, and strengthening, which involves selecting strategic directions at the brand concept level (functional, symbolic, experiential). Approached from this perspective, the company’s image is strengthened in a consequential manner and, as a result, can have a long-lasting impact on the company's competitiveness in the market. CZU: 339.138:339.137.2:658(478)(043); JEL: M31. DOI: https://doi.org/10.53486/econ.2022.121.06
Эколого-экономическое развитие предприятия на основе концепции зеленого бизнеса
Get PDFSYNYTSYNA, Halyna, FYLYPENKO, Olena. Ecological and economic development of the enterprise on the basis of the concept of green business = Эколого-экономическое развитие предприятия на основе концепции зеленого бизнеса. 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. 202-208. ISBN 978-9975-155-73-1.The conceptual approach to ecological and economic development of an industrial enterprise taking into account the green business concept has been formulated on the basis of available theoretical support analysis. In accordance with the modern realities aimed at natural and economic resource, use it has been determined that increasing the ecology friendly economic activity we ensure both effectiveness of environmental and economic activities of an enterprise and the program implementation of environmental and economic development of a region. Possible social-economic and ecological-economic consequences of different priorities to production and consumption approaches of ecological products as well as a need for ecological regulation of production are illustrated by the matrix «benefits – losses». It is expedient to obtain synergy from the introduction of economic and environmental components of socio-economic reforms at the national, regional and local levels, therefore, the practical consideration of environmental factors directly during economic activity is a dominant requirement. JEL: L23, O44, Q5
Aspecte teoretico- interpretative ale eficacității politicilor active pe pața muncii
Get PDFBÎRCĂ, Alic. Theoretical-interpretative aspects of the effectiveness of active labor market policies = Aspecte teoretico- interpretative ale eficacității politicilor active pe pața muncii. 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. 216-223. ISBN 978-9975-155-64-9.This scientific endeavour, the issue of the effectiveness of active labour market policies in terms of theory and interpretation is addressed. Given that active labour market policies are consuming financial resources, over the years, several authors in the field have tried to assess their effectiveness, offering different interpretations. The effectiveness of active labour market policies is a problem not only for theorists in the field, but also for decisionmakers in government institutions. In this case, the Public Employment Service has an important role in the process of implementing active labour market policies. However, following the implemented policies, it is expected that some indicators related to the labour market will improve, such as reducing unemployment and increasing the level of employment. The paper presents several approaches to labour market policies, as well as tools that can be used to improve the above-mentioned indicators. DOI: https://doi.org/10.53486/9789975155649.33; CZU: 331.5.024.5; JEL: J21, J24, J64
Стратегии организаций малого бизнеса в кризисных ситуациях: пандемии
Get PDFСИНИЦЫНА, Юлия. Small business crisis strategies: pandemics = Стратегии организаций малого бизнеса в кризисных ситуациях: пандемии. 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. 281-284. ISBN 978-9975-147-65-1 (PDF).The article considers the problem of effective diagnostics of the state of an organization in a crisis that arose under the influence of the external environment. The state of a young organization is analyzed before and after the appearance of adverse external factors, the occurrence of which does not depend on the effectiveness of the organization. The express diagnostics of the financial condition of the organization was carried out to identify crisis and determine its features. Crises can arise at any stage of the organization’s life cycle and each case will have its unique features, which makes the universal formula to emerge from a crisis impossible. The identification of crisis phenomena and methods of its overcoming at an early stage is an urgent issue of enterprise management. In this regard, there is an urgent need to study the application of new approaches to diagnosing crises at enterprises, as well as developing common ways to get an organization out of a crisis state and ensure the proper functioning of the organization in any situation. Based on the results of diagnostic and preventive studies of various aspects of the organization’s activities, managers and owners have the opportunity to develop a model of crisis management of their organization. The development of faster and more effective methods of diagnosing and overcoming crises in the conditions of young organizations will ensure the survival of a large number of newly formed enterprises, strengthening the ability of small businesses to resist negative influences and quickly adapt to any changes in the world. CZU: [334.722:005.334]:614.4; JEL: G32, L20, M13
Revoluția Fintech și rolul ei în dezvoltarea sectorului întreprinderilor mici și mijlocii
Get PDFERHAN, Lica. The Fintech revolution and its role in the development of the small and medium-sized enterprises = Revoluția Fintech și rolul ei în dezvoltarea sectorului întreprinderilor mici și mijlocii. 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. 144-148. ISBN 978-9975-155-73-1.We are passing through the Era of digital revolutions, and digital innovation is inevitably leaving its mark on the transformations of the economy. An example of these transformations is financial technology, also known as Fintech, which has established itself in a relatively short time as a revolutionary and emerging industry that uses technology to improve its financial activities and services. The Fintech revolution was imposed by a large number of technological innovations in a short time, materialized by the emergence of artificial intelligence, cloud computing services and distributed registry technology. These led to new innovative opportunities, such as mobile payments, open banking services, crowdfunding, cryptocurrencies and automated counseling. Thus, the impact of financial technologies on the business ecosystem is becoming increasingly felt, and an active beneficiary of Fintech innovations in this ecosystem are small and medium-sized enterprises (SMEs). Small and medium-sized businesses are the driving force behind economies around the world, and digital innovation is paving the way for SMEs to have access to improved financial services. The Fintech industry can generate significant benefits for the SMEs sector, resulting in lower costs, as well as increased efficiency and transparency of transactions. New advanced technologies bring significant benefits to small businesses through cheaper access to innovative financial products, thus increasing the level of financial inclusion of these entities. At the same time, new financial technologies are launching a series of challenges both in the fields of legislative regulation and financial education. JEL: F65; G20
Organizarea și monitorizarea costurilor în activitățile de producție specifice entităților de cofetărie-patiserie
Get PDFMARTINIUC, Ioana-Monica, MIHALCIUC, Camelia-Cătălina, GROSU, Maria. Organisation and monitoring of the costs in production activities specific to confectionery and pastry companies = Organizarea și monitorizarea costurilor în activitățile de producție specifice entităților de cofetărie-patiserie. 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. 219-236. ISBN 978-9975-155-87-8 (PDF).In a highly competitive environment demanding continuous innovation, only strong competitiveness allows economic entities to develop and remain in the marketplace. In order to be competitive, they must take the necessary decisions based on financial accounting information to adapt to the new requirements of the global market. The usefulness of these decisions depends to a large extent on the quality of the information provided. If this information does not correspond to the economic operations carried out or will be wrongly assessed, the results obtained will not be those expected by the management of the entities. Taking into account the role of qualitative indicator of the economic activity carried out, we can say that a firm's profit depends to a large extent on the correct calculation of production costs and the inclusion of all the expenses incurred in making them. To this end, the best methods for calculating costs and allocating or dividing expenditure appropriate to the production system used should be chosen. Thus, the aim of this work is to highlight the importance of the manufacturing industry, especially the food industry, in the Romanian economy, and the fact that the biggest contribution to foreign direct investment and the formation of gross domestic product is made by them. CZU 338.512:658.68(498); JEL: M11, M41; DOI 10.5281/zenodo.671883
Încorporarea educației cetățeniei globale6 în cadrul lecțiilor de limba engleză de afaceri
Get PDFBACIMANOVA, Nadejda. Incorporating global citizenship education into business English lessons = Încorporarea educației cetățeniei globale6 în cadrul lecțiilor de limba engleză de afaceri. In: Multilingvism și Interculturalitate în Contextul Globalizării [online]: Masa rotunda: Culegere de articole. Ediţia a 3-a, 27 mai 2022. Chişinău: ASEM, 2023. pp. 6-20. ISBN 978-9975-147-83-5 (PDF).Teaching English nowadays is not an easy task, as English teachers, including those teaching Business English, are constantly under pressure, because they have got to do more than just teaching the language. Taking into account the changes and challenges occurring in the modern world, they have got to prepare the people who are ready to live, study or/and work in a globalised environment, where the basic language of international communication is English. The knowledge of the English language is not the only necessary thing on the way of becoming a global citizen. Some skills are also necessary, which are often named the 21st century skills. There are some practical ways to implement global citizenship education both at the institutional level and in the classrooms. Business English lessons prove to be particularly effective in this respect. CZU 811.111’276.6:339; JEL: I20; DOI https://doi.org/10.53486/9789975147835.0