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Application Aspects Regarding the Accounting of VAT
Full text linkVOLOVEI, Anastasia. Aspecte aplicative privind contabilitatea TVA = Application Aspects Regarding the Accounting of VAT. Coord. șt.: CURAGĂU, Natalia. 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. 102-110. ISBN 978-9975-147-93-4 (PDF).The state budget is the essential fund for financing and ensuring the prosperity of a country. Since it provides for a process of collecting revenue and making expenditure, it follows that, first of all, the State must collect sufficient resources to subsequently allocate them to areas requiring support. Therefore, the funds distributed in the state budget are obtained mostly from the entities that carry out an economic activity, thus forming a direct and visible relationship. Relationship that is based more on a permanent obligation to calculate, manage and pay taxes, financial instruments through which the state intervenes in the economy. Thus, one of the instruments implemented in the Republic of Moldova, since the beginning of 1992, is the value added tax (VAT). Appeared as a result of the replacement of the tax on the circulation of goods. CZU: 336.226.322; JEL: M41; DOI: https://doi.org/10.53486/issc2023.1
Digital Updates and Prospects in Public Administrations
Full text linkVESA (PORUȚ), Florina. Actualități și prespective digitale în administrațile publice = Digital Updates and Prospects in Public Administrations. Conducător șt.: CENAR, 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. 184-191. ISBN 978-9975-147-93-4 (PDF).I have chosen this topic because the current society is undergoing a continuous change in the field of information and communication technology, which fundamentally transforms the way in which the economic environment, citizens, and public administration authorities operate and interact with each other. During the pandemic crisis, the need for integrated systems increased mainly to support remote work of employees, and cloud computing represented a considerable advantage during the Covid-19 crisis. Digitization can generate efficient processes that reduce the workload of employees, while increasing the quality of services. Therefore, it is time to identify and use digital opportunities to implement new services. CZU: 35.077:004.77(498); JEL: M41, H83; DOI: https://doi.org/10.53486/issc2023.2
International Financial Institutions and their role in the development of the economic system of the Republic of Moldova. The abstract of the thesis for the degree of Doctor of Economics.
No full textThe abstract of the thesis for the degree of Doctor of Economics. Speciality 522.01 – Finance. Scientific adviser: COBZARI Ludmila, PhD habilitate in economics, university professor.CONCEPTUAL GUIDELINES FOR THE RESEARCH. The relevance of the research topic. In modern financial and economic conditions, the role of International Financial Institutions (IFIs) in ensuring stability and progressive development of the world economic system is objectively increasing. The global economic crisis of 2008 and the consequences of the COVID-19 pandemic caused a serious reflection on the policy of both the entire system of the global world economy and its financial component. IFIs, which were created to regulate international economic relations with the basic goal of developing international cooperation and ensuring the sustainable development of the world economy, were not quite ready to prevent the spread of such global crisis phenomena. In connection with these challenges, it became necessary to reform the institutional foundations of the international financial system, primarily global IFIs, not only taking into account the interests of developed countries, but also taking into account the interests and characteristics of the economic development of countries with emerging market economies. In the conditions of global crisis phenomena, countries with developing market economies are the first to find themselves in a very difficult financial and economic situation. In this regard, the Republic of Moldova, in the process of reforming the economy, in order to solve the urgent financial and economic problems that have arisen, as well as to conduct an effective financial and economic policy, objectively needs the support of IFIs on acceptable terms and related recommendations for the development of its economic system, which determines the relevance of the research problem
The Accounting of the Refund of the Value Added Tax from the State Budget in the Context of the Current Fiscal Legislation – Theoretical and Practical Problems
Full text linkGULEA, Daniela. Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice = The Accounting of the Refund of the Value Added Tax from the State Budget in the Context of the Current Fiscal Legislation – Theoretical and Practical Problems. Conducător șt.: GRAUR, Anatol. 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. 336-343. ISBN 978-9975-147-93-4 (PDF).The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative regulations. The actuality of the theme derives from the role of VAT in the economic circuit and the need to correctly determine the VAT amounts to be refunded by taxpayers in order to optimize the performance of the entrepreneur's activity. The research is based on the theoretical approach, using several research methods: web analysis, analytical method, comparison method, synthesis method, inference, induction and deduction. CZU: [339.1:004.738.5]:[657.4+336.22](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.4
Changes in the Behaviour of Scientific Information Consumers as the Basis of Interaction Between Researcher and Scientific Library
Full text linkRAILEAN, Elena, SAVCIUC, Oxana. Modificări în comportamentul consumatorilor de informații științifice, ca bază a interacțiunii dintre cercetător și biblioteca științifică = Changes in the Behaviour of Scientific Information Consumers as the Basis of Interaction Between Researcher and Scientific Library. Economica. 2023, nr. 1(123), pp. 36-44. ISSN 1810-9136.În acest articol sunt reflectate rezultatele cercetării privind comportamentul oamenilor de știință în cadrul sistemului informațional, în procesul de căutare și utilizare a informațiilor științifice, de asemenea, se studiază factorii care influențează comportamentul și posibilitatea modificării acestora. Autorii analizează tendințele actuale în procesul de lucru cu informația științifică. Sunt evidențiate barierele care împiedică realizarea activităților științifice și publicarea rezultatelor științifice. Sunt propuse direcții de optimizare a interacțiunii dintre biblioteca științifică și oamenii de știință din Republica Moldova. Colaborarea dintre aceștia ar trebui să se bazeze pe un dialog constant, personalizarea serviciilor și adaptarea individualizată la nevoile fiecărui cercetător. Monitorizarea sistematică a mediului extern și intern al funcționării unei biblioteci științifice, adaptarea rapidă la schimbările de pe piața tehnologiei informației, studiul tendințelor de dezvoltare, sistematizarea și managementul comunicării științifice – devin sarcini prioritare pentru activitatea bibliotecii. CZU: 027.021:[366.14:001.891-052](478); JEL: C13, D83, I23; DOI: https://doi.org/10.53486/econ.2023.123.036 ************************************************************************************************************************************* In this article are reflected the results of research on the behaviour of scientists within the information system, in the process of searching and using scientific information, also the factors that influence behaviour and the possibility of changing them. The authors analyse the current trends in the process of working with scientific information. The barriers preventing the implementation of scientific activities and the publication of scientific results are highlighted. Directions to optimize the interaction between the scientific library and scientists from the Republic of Moldova are proposed. Their collaboration should be based on constant dialog, personalization of services and individualized adaptation to the needs of each researcher. Constant monitoring of the external and internal environment of the scientific library functioning, rapid adaptation to changes in the information market, the study of trends in the development, systematization and management of scientific communications are becoming priorities of library activities. UDC: 027.021:[366.14:001.891-052](478); JEL: C13, D83, I23; DOI: https://doi.org/10.53486/econ.2023.123.03
Comparative Analysis of the Tax System in EU Countries
Full text linkAPOPII, Constantin. Analiză comparativă privind sistemul fiscal din țările UE = Comparative Analysis of the Tax System in EU Countries. Conducător șt.: GROSU, Veronica. 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. 111-117. ISBN 978-9975-147-93-4 (PDF).It is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more developed states, versus the states on the eastern side that they went through the communist period. The purpose of this analysis is to make us aware that the passage of 40-50 years through a totalitarian system produced certain unfavorable effects for the economies of those countries, with lagging behind the most democratic ones, through analyzes of some public statistics, but also the closeness of some from former communist countries to more developed countries. We also show that state taxes are also related to taxed incomes, as such in more developed countries the proportions may be higher, compared to those left behind. It is obvious the value added tax, as being the largest, but also the contribution for pensions, so those for income or profit tax, but also the contribution for health have lower percentages. From another point of view, another element that worked and continues to work, are those political visions of the various governments that were or are in the EU countries, and the measures that they ordered in different periods or in those of management of the crises that affected the 27 EU countries in certain periods. CZU: 336.22:061.1EU; JEL: M40, M41;
DOI: https://doi.org/10.53486/issc2023.1
The Most Common Errors in the Financial Diagnostic Process
Full text linkNICOLAESCU, Ana Maria. Cele mai frecvente erori în timpul procesului de diagnostic financiar = The Most Common Errors in the Financial Diagnostic Process. Conducător șt.: CHIRILOV, Nelea. 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. 157-164. ISBN 978-9975-147-93-4 (PDF).This article explores the most frequent errors that occur during the financial diagnostic process. The study begins by discussing the importance of financial diagnostic and its necessity in the current economic climate. The research methodology employed in the study is then presented. The errors that are most commonly found in the diagnostic process are also discussed, including issues related to accounting principles and financial reporting. Additionally, the article examines the boundary between fraud and error, highlighting the need for increased vigilance in detecting financial improprieties. Finally, the article offers some practical recommendations for avoiding errors during the financial diagnostic process. The findings of this study are relevant to financial analysts, auditors, and managers who are involved in the diagnostic process and can serve as a guide to help them identify and mitigate potential errors. CZU: 336.532.1:658.15; JEL: G17, G32, M41, M42; DOI: https://doi.org/10.53486/issc2023.1
Digitalization in Accounting
Full text linkIVANOV, Ionela. Digitalizarea în contabilitate = Digitalization in Accounting. Conducător șt.: BAJAN, Maia. 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. 295-300. ISBN 978-9975-147-93-4 (PDF).Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the digital platform. A very important feature of our age is certainly the accelerated evolution of the technological field, characterized by an avalanche of optimal solutions (computer programs) for economic activity. It is difficult to imagine areas such as accounting, marketing or other analysis and evaluation activities without digital tools. The advantages of this software include: fast accessibility, detailed presentation of information and accuracy of errors. In addition to the benefits, there are low accounting costs and time required to complete a task it's faster. One of the challenges for young accountants is artificial intelligence. Another major challenge is cyber security, which needs to be integrated into an entity's decision-making processes. In this article, we aim to describing digitalization impact on the field of management accounting and control. CZU: 657.1:004.78; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.3
Peculiarities of Analysis of Financial Results of Agricultural Enterprise
Full text linkMAZURKEVYCH, Yelyzaveta. Peculiarities of Analysis of Financial Results of Agricultural Enterprise. Scientific coordinator: IONIN, Yevhen 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. 88-93. ISBN 978-9975-147-93-4 (PDF).The article is devoted to the analysis of financial results on the example of PJSC JV «Chornomorska perlyna», the main types of analysis of financial statements and articles specific only to agricultural enterprises. In the process of writing the article, the following research methods were used: horizontal analysis, vertical analysis, trend analysis, elimination, factor analysis. As a result, the specifics of items of expenses and income from the initial recognition of biological assets and agricultural products were studied. CZU: 338.43:005.52; JEL: M00, M41, C81; DOI: https://doi.org/10.53486/issc2023.1
Challenges of Social and Environmental Issues of Companies Operating in the Energy Industry
Full text linkDINU, Andreea, LUPU, Elena Raluca, NEGRUS-COSTIN, Alina. Provocarile si problemele sociale si ale mediului înconjurător ale companiilor din industria energiei = Challenges of Social and Environmental Issues of Companies Operating in the Energy Industry. Scientific coordinator: DRAGOMIR, Voicu–Dan. 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. 78-87. ISBN 978-9975-147-93-4 (PDF).The EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three of the most significant companies in the energy sector: Haliburton, Schlumberger, and Baker Hughes. In their annual reports for the year 2021, each company applied European Directive 2014/95/EU. During the analysis, we paid close attention to the additional information regarding economic, environmental, and social issues. Particular attention was paid to the relationship between financial and non-financial information. In addition to the current condition, we focused on and evaluated the communicated future plans and visions for development in the areas listed below. Due to the application of content analysis, it was possible to assess the corporations using an evaluation matrix. Consequently, we evaluated the information contained in the reports and determined a quantifiable overall result. CZU: 620.9:[304.2:504.06]; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.1