IREK – AESM: Institutional Repository of Economic Knowledge
Not a member yet
3475 research outputs found
Sort by
Influența iresponsabilității sociale în corporații (CSI) asupra persoanelor din Austria comparativ cu cele din Kazahstan
Get PDFMOȘIU MEDA, Laura, BUNGET, Ovidiu-Constantin. The influence of csi engagement by fashion companies on people from Austria compared to Kazakhstan = Influența iresponsabilității sociale în corporații (CSI) asupra persoanelor din Austria comparativ cu cele din Kazahstan. 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. 180-187. ISBN 978-9975-155-87-8 (PDF).CSI (corporate social irresponsability) refers to situations in which companies fail to achieve the minimum standard of behaviour when it comes to the relationship of the company to its stakeholders. As a new concept, CSI is in a constant development. The purpose of this article is to analyze the difference in reaction of consumers from two different countries, Austria and Kazakhstan, to CSI engagement by international fashion companies. A questionnaire is conducted for our participants (N=197) in order to study their attitude towards CSI. A fictional scenario about corruption was created and presented to them with the aim to a better understanding of the CSI concept. The obtained results showed that Austrians react more harshly to the corruption scenario than Kazakhs. The present research attempts to stimulate further investigation regarding this topic. CZU: 005.35(436+574); JEL: M40, M41; DOI 10.5281/zenodo.671810
The Era of the Singularity and the Creation of a Bimodal System: Opportunities and Treats for Entreprises in the Republic of Moldova
Get PDFDOROGAIA, Irina. The Era of the Singularity and the Creation of a Bimodal System: Opportunities and Treats for Entreprises in the Republic of 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. 13-20. ISBN 978-9975-147-65-1 (PDF).One of the main characteristics of today's business environment is extreme unpredictability and volatility. In addition, the rate of change is significantly different from what it was even a few decades ago. Scientists call this state a singularity. Accordingly, the modern era is called the era of the singularity. So, in the modern world, under the influence of technology, business processes, business models, forms of interaction, culture and people themselves are changing. Rethinking the concept of business in such conditions is extremely difficult. In addition to the global nature and ambiguity of processes, the difficulties are caused by crisis phenomena that hinder the development of enterprises around the world, in particular the Republic of Moldova. In such conditions, it is especially difficult for small and medium-sized enterprises of the Republic of Moldova, given their characteristics and extreme vulnerability. In this context, the right orientation in management plays a huge role: vision, strategy, sensitivity and perception of the latest trends, customer understanding, the formation of a culture of innovation, and of course, the choice of a business model. Thus, many leading companies in the world, including those belonging to the SME sector, choose a functioning model based on a bimodal system. The importance of this approach, the advantages and dangers are discussed in this article. CZU: 005.332.3:334.012.6(478); JEL: M15, М19, О31, О32, О35
Politicile contabile - instrument relevant în asigurarea coerenței și stabilitații entității
Get PDFTIȘCENCO, Vilena, BĂDICU, Galina. Accounting policies - relevant instrument to ensure the entity's coherence and stability = Politicile contabile - instrument relevant în asigurarea coerenței și stabilitații entității. 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. 80-89. ISBN 978-9975-155-87-8 (PDF).In today's context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must be limited to the spirit, principles and requirements of accounting regulations, in order to obtain credible accounting information and financial statements. quality. Namely, through accounting policies, the value data presented by an entity can be interpreted and compared over time with other entities whose economic activity is similar. The purpose of this research is to highlight key aspects of accounting policies and how their existence reliably complements the financial statements presented by an economic entity, in order to ensure the coherence and stability of the entity. The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction, and, to identify the performance of international scientific research, according to various selection criteria, the search engine Web of Science was used. CZU: 657.1:338.23; JEL: M41; DOI 10.5281/zenodo.670065
Eficiența și rolul administrării fiscale în Republica Moldova
Get PDFRACU, Andreia. Efficiency and role of the tax administration in the Republic of Moldova = Eficiența și rolul administrării fiscale în Republica Moldova. Coord. șt.: BULGAC, Corina. 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. 58-61. ISBN 978-9975-3590-3-0 (PDF).The purpose of the research is to analyze the efficiency and role of tax administration in the Republic of Moldova. Fiscal administration is a complex process that requires a detailed analysis of the efficiency of the monitoring system of performance indicators of the activity of the fiscal body. In this research we used research methods, such as: comparison method, synthesis, observation, logical and systemic analysis, respectively, the use of table methods in exposing and rendering the studied economic processes. CZU: 336.225.2(478); JEL: E62; DOI: https://doi.org/10.53486/9789975359030.1
Strategic tools for optimizing the ownership concentration in the corporate sector
Get PDFRUDENOK, Olha. Strategic tools for optimizing the ownership concentration in the corporate sector. 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. 54-58. ISBN 978-9975-147-65-1 (PDF).The article contains research on the listing requirements for shareholder ownership, established by stock exchanges of different countries. Stock exchanges of such countries as Ukraine, USA, Japan, Great Britain, Italy, Germany, France, China, and Poland were considered for comparative analysis of listing requirements. Among the requirements for shareholder ownership of issuers were considered: the minimum Free float, the number of shareholders, the share price, the market capitalization of the tradable shares, the number of tradable shares, and requirements for minority shareholders. Also, the issue of compliance with the requirements of listing as a strategic tool for optimizing the ownership concentration was investigated. The prospects of the Ukrainian corporate sector in terms of compliance with the established listing requirements (from the standpoint of requirements for the shareholder ownership structure) were assessed. Optimizing the ownership concentration of corporations involves the distribution of ownership rights among shareholders, which will help to increase the efficiency of the company and ensure the achievement of its strategic goals. CZU: 005.53:347.72; JEL: G32; O16
Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS
Get PDFRAILEAN, Tatiana. Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS. In: Development Through Research and Innovation - 2022 [online]: The 3nd International Scientific Conference: Online Conference for Researchers, PhD and Post-Doctoral Students, August 26th, 2022, Chişinău. Chişinău, ASEM, 2022, pp. 94-99. ISBN 978-9975-3590-5-4 (PDF).Republic of Moldova has the task of reforming the budget accounting system to IPSAS requirements. The methodological problems of budget accounting reform are studied, national and international accounting methodological aspects are compared. Finally, recommendations are proposed to harmonize the accounting methodology in the context of IPSAS, taking into account the national specifics. CZU: 657.15:006(478); JEL: M41, H83;DOI: https://doi.org/10.53486/dri2022.0
A key exchange method based on Boolean functions as subsets of columns
Get PDFZGUREANU, Aureliu. A key exchange method based on Boolean functions as subsets of columns. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 321-331. ISBN 978-9975-3590-6-1 (PDF).The representation of Boolean functions as subsets of columns and one of its possible applications is discussed in this paper. Depending on the area of application, different Boolean function representations are used. Boolean functions as subsets of columns were investigated by the author together with other colleagues and published in many scientific works, which allow to apply this kind of representation in different domains. Based on the properties of the subsets of columns of Boolean functions, an algorithm of encryption key exchange between two or more entities is proposed. The algorithm consists of a long-lived secret key which consist of a family of n Boolean functions. The session key kses is defined by a subset of column of the partial derivative of one of the Boolean functions, randomly chosen from the secret key. The parameters that uniquely determine the secret key are generated randomly by one of the parties and may be sent nonencrypted to all other who are involved in the communication session. The main advantage of the algorithm is that it doesn’t use public key cryptography, which is much more computationally demanding than calculation of the particular subset of column. The main challenge of the algorithm is choosing the correct type of functions that have as diverse subsets of columns as possible. The parameters of the table of partial derivatives of the Boolean functions also are very important and they need to best suit our purpose. These two particularities need further investigations. CZU: 330.4:517.987.3; JEL: C61, C63; DOI: https://doi.org/10.53486/cike2022.3
Понимание методики перевода с близкородственных языков в экономическом контексте
Get PDFRUGA, Ecaterina, HIOARĂ, Natalia, ANDONI, Ina. Understanding the Approach of Distance Translation among Close Related Languages in Economic Context = Понимание методики перевода с близкородственных языков в экономическом контексте. In: Профессиональное лингвообразование = Professional education through a foreign language acquisition: Материалы 16-й междунар. науч.-практич. конф. = Collection of articles of the 16th International Conference, 5 October, 2022. Nizhny Novgorod, 2022, pp. 495-504. ISBN 978-5-00036-289-1.Who knows if the people will understand the language we are using now in a few decades. Taking a glance around, we will notice a mass of new words surrounding us, brought to us both deliberately by language trends or publicity and reflexively through language change over time. Generally, it can be said that the magnification of the English language vocabulary, as well as any other language, is intimately associated with the human’s social life with a high intensity as in the case of Brexit (Britain / British + exit=UK’s withdrawal from the EU). The new event finds its mirror image in the language: the language grows, our vocabulary expands, keeping the eyes open for the new words and new usage of the old words contemporary men become edge speakers of English language. The key to understand and identify the neologisms’ meaning lies in their formation’s strategies coinage- contextual clues as close and distance pairs
Correspondence of national legislation with ILO/EU Standards regarding non-discrimination and gender equality at work
Get PDFVACULOVSCHI, Dorin, VACULOVSCHI, Elena. Correspondence of national legislation with ILO/EU Standards regarding non-discrimination and gender equality at work. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 219-228. ISBN 978-9975-3590-6-1 (PDF).Currently, ensuring and continuously promoting equal opportunities between women and men in the field of labor relations is becoming more and more visible, both at the international and at the national level. This fact is confirmed by the multiple initiatives in the field, undertaken by international organizations, by the approval of various national normative acts and strategic documents. Republic of Moldova also has a developed legal framework that ensures equal opportunities for women and men, including in the field of labor relations. Several strategic documents aimed at addressing the issues related to ensuring equal opportunities between women and men in labor relations were approved. However, despite all the efforts undertaken by the public authorities of the Republic of Moldova, it can be observed that the situation on the labor market cannot be characterized as a successful situation in terms of overcoming gender inequalities. CZU: 349.22:[347.722:316.346.2](478); JEL: J8; DOI: https://doi.org/10.53486/cike2022.2
Fiscal and budgetary causes and consequences of emigration – the case of the republic of Moldova
Get PDFBALAN, Ana. Fiscal and budgetary causes and consequences of emigration – the case of the republic of Moldova = Cauzele și consecințele fiscale și bigetare ale emigrației – cazul Republicii Moldova. Scientific advisor: PETROIA, Andrei. In: Simpozion Ştiinţific Internațional al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 3, pp. 7-16. ISBN 978-9975-3590-4-7 (PDF).În ultima perioada cercetătorii în economie încercă să evalueze consecințele migrației populației asupra economiei Moldovei. S-a demonstrat că migrația afectează economia Republicii Moldova atât negativ, cât și pozitiv, în funcție de starea actuală a economiei țării. Fiecare a treia gospodărie din Moldova primește bani din remitențe și pentru jumătate din aceste gospodării remitențele sunt singurul venit pe care îl au. Unde vor fi utilizate aceste venituri depinde de fiecare individ, în funcție de educația, mediul și cultura sa. Pentru a echilibra situația, este necesar ca conducerea țării sa aprobe noi legi și strategii prin care să se decidă cele mai bune metode prin care să avantajeze beneficiarii finali a remitenților în folosirea banilor în dezvoltarea economiei. CZU: [336.14:336.22]:331.556.41(478); JEL: E62, F22, H69, O15, R23; DOI: https://doi.org/10.53486/9789975359047.0