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Noile tehnologii de comunicare: oportunități și provocări
Get PDFBÎRSAN, Svetlana, CEPRAGA, Lucia. New communication technologies: opportunities and challenges = Noile tehnologii de comunicare: oportunități și provocări. 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. 318-322. ISBN 978-9975-155-64-9.The explosive development of new communication technologies and their widespread expansion have led to new concerns in interpersonal communication. New technologies involve useful tools for development and communication, but also new challenges, as adapting to new tools and ways of communication causes changes in form and substance at the overall level. In addition to the enormous possibilities that the emergence of new communication technologies has opened up at the communication level, numerous problems have arisen following their introduction. In other words, some acute problems related to the storage and management of information both inside and at the interface with the outside have been solved, but the introduction of new technologies has led to significant changes in configuration, climate and communication networks in organizations / institutions etc. Last but not least, there has been a need for people to adapt "on the fly" to new configurations and characteristics. New communication technologies are combined with other trends at the macrosocial level: globalization, intercultural communication, the decline of consumption patterns, the accelerated evolution of markets, changing lifestyles. The complex of trends that indicate global changes will influence the future and life in organizations / institutions. Challenges for communicators are linked to their ability to anticipate change from the outside and to proactively introduce change adaptation measures. Basically, communication has become the main variable for survival, longevity and institutional health: the development of a human team depends on its development. DOI: https://doi.org/10.53486/9789975155649.48; CZU: 316.77; JEL: A20, A22, D8
Reshaping the requirements for the accounting education and profession as a result of COVID-19 pandemic
Get PDFERHAN, Lica. Reconfigurarea cerințelor față de profesia și educația contabilă ca urmare a pandemiei COVID-19 = Reshaping the requirements for the accounting education and profession as a result of COVID-19 pandemic. 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. 231-234. ISBN 978-9975-155-92-2 (PDF).The Covid-19 affected both accounting education and profession, and reshaped trends in the accounting world. The accounting education has been effected by the health crisis, facing new challenges in evaluation process, the lecturing time and teaching methods. Education and profession are strongly connected, if accounting education is affected negatively, this will have consequences on the profession. Accounting professionals also faced major challenges due to remote working, limited time for decision-making, increase in cyber frauds and forced reduction of employees’ number. Starting from this reality, the aim of this research paper is to evaluate how Covid-19 pandemic reshaped the requirements for accounting education and profession, and identify the newest trends in accounting field. In order to meet the aim of the research, an analysis of secondary data resources will be carried out. The research will include the results from the most recent Association of Chartered Certified Accountants surveys and will be completed by the most recent data and references in this field of research and own reflections of the author. CZU: 657.1:614.4; JEL: M41, I23; DOI: 10.5281/zenodo.706390
Analiza valorilor mobiliare de stat ca instrument de finanțare a deficitului bugetar al Republicii Moldova
Get PDFHÎNCU, Rodica, LITOCENCO, Ana. Analysis of state securities as an instrument for financing the budget deficit of the Republic of Moldova = Analiza valorilor mobiliare de stat ca instrument de finanțare a deficitului bugetar 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. 428-439. ISBN 978-9975-155-66-3.Finanțarea necesităților bugetare și acoperirea deficitului bugetar a constituit dintotdeauna o preocupare pentru toate statele lumii, întrucât sursele de finanțare suficiente reprezintă o garanție în exercitarea tuturor angajamentelor statului: menținerea și dezvoltarea infrastructurii, finanțarea locurilor de muncă, efectuarea investițiilor etc. Astfel, scopul prezentului articol este de a analiza valorile mobiliare de stat în calitate de instrument de finanțare a necesităților bugetare sau a deficitului bugetar al Republicii Moldova. Printre metodele de cercetare utilizate se evidențiază: metoda analizei, metoda sintezei, metoda comparației, metoda grafică etc. Rezultatele cercetării în cauză urmează să reflecte rolul și importanța valorilor mobiliare de stat în procesul de finanțare a deficitului bugetar al Republicii Moldova. DOI: https://doi.org/10.53486/9789975155663.54; CZU 336.763.33:336.143.232(478); JEL: G18, H50, H61, H62, H68
Теоретические основы становления рынка альтернативных финансовых инструментов
Get PDFPASLARI, Andrei. Theoretical basis of alternative financial instruments market’s development = Теоретические основы становления рынка альтернативных финансовых инструментов. 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. 406-415. ISBN 978-9975-147-65-1 (PDF).In this paper we develop on economic theories standing at the base of the creation of “fintech” from Keynesian to Neo-Schumpeterian Economics.The emergence of a decentralized peer-to-peer platforms that matches lending and borrowing without collateral requirements and bank lending channels allowed to develop the new market of alternative financial instruments. CZU: 330.88:336.018; JEL: B22, B26, E12, O16, O11
Dimensiunea identitară a învăţământului economic superior: competenţe versus cunoaştere
Get PDFIOAN-FRANC, Valeriu, DIAMESCU, Andrei-Marius. The identity dimension of higher economic education: competences versus knowledge = Dimensiunea identitară a învăţământului economic superior: competenţe versus cunoaştere. 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. 1, pp. 10-15. ISBN 978-9975-155-61-8.Conștientizând imperativul reconsiderării şi restructurării programelor naţionale de educaţie, ca urmare a rezultatele nesatisfăcătoare obținute atât de România cât şi de Republica Moldova la testele realizate în cadrul PISA (Programme for International Student Assessment), autorii răspund în cadrul studiului la întrebarea fundamentală privind rolul academiilor: de a tezauriza cunoaşterea şi de a transmite mai departe cunoştinţele acumulate de-a lungul veacurilor sau de a ,,echipa” viitorii absolvenţi cu acele competenţe necesare satisfacerii exigenţelor locurilor de muncă pe care aceştia le vor ocupa? Având în vedere, în primul rând, „perisabilitatea”, atât a cunoştinţelor, cât şi a deprinderilor, într-un cuvânt, a „competenţelor” pe care un absolvent le dobândeşte pe timpul studiilor, opţiune autorilor privind rolul academiilor este fără echivoc în favoarea transmiterii cunoaşterii fundamentale pe baza căreia absolvenţii vor fi capabili de a se adapta permanent la provocările economiei bazate pe cunoaştere. Totodată, studiul relevă faptul că aşezarea accentului pe formarea de „trăsături” a viitorului absolvent ne indică preeminenţa procesului educaţional, fără însă a înţelege prin aceasta că orice preocupare pentru formarea de competențe trebuie exclusă. Dimpotrivă, formarea ,,competenţelor” trebuie să fie, în primul rând, consecinţa întregului proces de învățământ parcurs de student până la intrarea pe porţile academiei, acesteia revenindu-i misiunea de a compatibiliza/adapta aceste competenţe, atât din perspectiva nivelului, cât şi al complexităţii, la domeniul stiinţific/de activitate specific. În aceasta abordare, concluzia autorilor este aceea că rolul universităţilor trebuie să rămână acela de a transmite cunoaşterea acumulată şi a genera noi orizonturi ale cunoaşterii, şi nu doar de a forma competenţele necesare absolventului pentru a ocupa primul său loc de muncă. DOI: https://doi.org/10.53486/9789975155618.01; CZU: [330.1:378.4]:33(478+498); JEL: A00; A20; A23; D80; J2
Value economics - an element of novelty for future generations
Get PDFBRAN, Florina, BODISLAV, Alexandru Dumitru, RĂDULESCU, Carmen Valentina, DIACONU, Amelia. Value economics - an element of novelty for future generations. 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. 1, pp. 43-48. ISBN 978-9975-155-61-8.Professor Paul Bran gave the Romanian Economic School the opportunity to grow in the midst of the transition between the traditional economy and the modern economy by understanding the functionality of human, natural and financial capital involved and by complex-multifaceted shaping of the value economy, corroborated by laws non-neutrophils that were originally outlined by Georgescu-Roegen. Books printed editions examined and reconfigured over would undoubtedly be described in three words as economic and political in nature. As a social science, frugal might be a good choice for four words. Prof. Bran's work focuses on the shifting of economic and noneconomic borders in a methodological framework. To understand the notion, you need to understand how political economy became an economic system by way of desocialization, dehistoricization of harmful science, and how economics was separated from other social sciences in early twentieth-century Europe. DOI: https://doi.org/10.53486/9789975155618.06; CZU: 005.52:330.133.1; JEL: A10, A1
Change Management in the Digital Age: the Perspectives of Development
Get PDFDOROGAIA, Irina. Change Management in the Digital Age: the Perspectives of Development. Eastern European Journal of Regional Studies. June 2022, vol. 8, issue 1, pp. 50-62. ISSN 2537-6179, E-ISSN 1857-436X.The modern world is full of unpredictability and risks. Until recently, change management models could develop an approach that is adequate for business for several years ahead without the need for significant changes later. Today, such an approach is practically impossible, given the dynamism and complexity of the external environment. Today's environment is often characterized by one concept - digitalization. In this article, we will try to characterize the features of the modern business environment and outline trends in the development of change management in uncertain and unpredictable operating conditions, will define the problems that stand in the way of transformation, as well as clarify the factors that should contribute to the successful functioning of modern organizations. The research methods used in writing the work were: the method of analysis, synthesis of scientific literature, analysis of statistical data, as well as a study conducted by the author on a number of Moldovan enterprises in order to determine the prospects for the development of change management in the Republic of Moldova. JEL: M19, O31, O33; DOI: https://doi.org/10.53486/2537-6179.8-1.0
Quality assurance of audits in accordance with current requirements of International Professional Standards
Get PDFIACHIMOVSCHI, Anatolie. Asigurarea calității misiunilor de audit în conformitate cu cerințele actuale ale standardelor internaționale profesionale = Quality assurance of audits in accordance with current requirements of International Professional Standards. 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. 187-193. ISBN 978-9975-155-92-2 (PDF).Audit entities must have quality management systems in place designed and implemented in accordance with ISQM 1 „Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements”, ISQM 2 „Engagement Quality Reviews” and ISA 220 (Revised) „Quality Management for an Audit of Financial Statements” by 15 December 2022. The application of these standards will strengthen the quality system of an audit entity by a robust, proactive and effective approach to quality management. The standards encourage audit entities to design a quality management system that is tailored to the circumstances of the entity and the nature of the commitments made. The transition to the new standards will bring significant transformations for audit entities, and the addition of new elements relevant to modern realities will develop important issues, such as IT and human resources. The International Standard for Quality Management ISQM 2 is a new standard and has been designed to assess the quality of completed audit assignments. Assessing the quality of audit engagements is an indispensable part of the quality management process. We find that ISQM 2 is largely based on the requirements of other IAASB standards, such as ISQC 1 itself and, implicitly, ISA 220. A very problematic aspect mentioned in this investigation is the corporate culture within the audit entity, which also determines the quality of management. In this regard, modern trends have also been taken into account, such as modern ways of communicating between audit entities and their stakeholders. The research of these issues has taken into account the difficulties of small and medium-sized audit firms in enforcing standards, taking the responsibility of partner engagement leaders and, of course, ensuring certain aspects of the audit process itself that aim to manage audit quality. CZU: 657.6:005.6; JEL: M42; DOI: 10.5281/zenodo.706376
The particulars of the accounting for online payment of goods
Get PDFȚUGULSCHI, Iuliana, CUȘMĂUNSĂ, Rodica, CURAGĂU, Natalia. The particulars of the accounting for online payment of goods. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 288-295. ISBN 978-9975-3590-6-1 (PDF).Actually, commercial entities apply in electronic/online commerce a diversity of forms of delivery of goods and ways of payment by buyers. As a rule, the sale of goods online requires payment in cash directly at the commercial entity's headquarters or through couriers such as cash on delivery. In the context of the aforementioned, in practice there are uncertainties regarding the conduct of transactions for the online sale of goods. In this article are examined the problematic accounting aspects of online goods deliveries with payment through different methods provided by the legislation in force. CZU: 657.28:004.78(478); JEL: M41; DOI: https://doi.org/10.53486/cike2022.3
Marketingul digital – instrument comprehensiv de promovare a literaturii în rândul tinerilor
Get PDFCODREAN, Violeta. Digital marketing - a comprehensive tool for the promotion of literature among young people = Marketingul digital – instrument comprehensiv de promovare a literaturii în rândul tinerilor. Coord. șt.: JOMIR, Eudochia. 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. 173-178. ISBN 978-9975-3590-3-0 (PDF).From ancient times, the book is an essential tool for changing mindsets that contribute to the evolution of mankind, cultivating an interest in reading conditioning humanity to progress and innovation. In the current context, there are minimal levels of interest in young people, compared to reading, which is largely due to technological development and the position of a student who attracts intense study in the chosen field of specialization. Due to the evolution of social networks and the increased interest of marketers for these applications, we started researching the impact of promoting (positive or negative) reading on Instagram, as an alternative to increase interest in reading. CZU: 339.138:004.738.5; JEL: M31; DOI: https://doi.org/10.53486/9789975359030.3