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General Aspects Regarding the Accounting System in France
Full text linkPOPARCEA, Maria. Aspecte generale privind sistemul contabil în Franța = General Aspects Regarding the Accounting System in France. Coordonator șt.: MELNIC, Georgeta. 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. 407-413. ISBN 978-9975-147-93-4 (PDF).This research work focused in general on the analysis of economic-financial communication in an economic framework characterized by permanent transformations and, in particular, on the evaluation and measurement of the quality of financial-accounting information at the international level, especially the French one. CZU: 657.1(44); JEL: M40, M41, O52; DOI: https://doi.org/10.53486/issc2023.5
Comparative Analysis of Trade through Online and Stationary Stores
Full text linkJIZDAN, Andrei. Analiza comparativă a comerțului prin intermediul magazinelor online și a celor staționare = Comparative Analysis of Trade through Online and Stationary Stores. Economica. 2023, nr. 1(123), pp. 89-98. ISSN 1810-9136.Comerțul electronic reprezintă un sistem de derulare a unei activități prin utilizarea serviciilor web (internet), telefoniei, adreselor electronice. Articolul este destinat teoreticienilor, dar și contabililor practicieni, deoarece pe lângă dezvoltarea bazei teoretice, se urmărește și identificarea unor soluții practice în vederea soluționării aspectelor problematice aferente comerțului electronic. Importanța temei investigate impune necesitatea efectuării unei analize comparative a activității magazinelor online, care presupune un element de „virtualitate” și cea a magazinelor tradiționale, care necesită o locație fizică. Metodologia de cercetare implică atât abordări generale, cât și specifice, cum ar fi: metoda analitică, analiza webografică, metoda sintezei, metoda comparației, metoda sistemică și alte metode de cercetare. În continuare, se va încerca identificarea tangențelor, dar și deosebirilor între unitățile de comerț staționare și magazinele online, inclusiv prin prisma aspectului practic, nu doar al celui teoretic. CZU: [339.372:004.78 +339.372.2](478); JEL: M40, M41; DOI: https://doi.org/10.53486/econ.2023.123.089 ************************************************************************************************************************************* E-commerce is a method of doing business by using web services (the internet), telephony, electronic addresses. The article is intended for theoreticians and practicing accountants, because in addition to the development of the theoretical basis, the aim is to identify practical solutions in order to solve the problematic accounting aspects related to ecommerce. The importance of the investigated subject imposes the necessity of an in-depth comparative analysis of the activity of online stores that involve an element of “virtuality” versus traditional stores that require a physical location. The research methodology involves both general and specific approaches, such as: analytical method, webographic analysis, the synthesis method, the comparison method, the systemic method and other research methods. In the following, an attempt will be made to identify the similarities and differences between stationary trade units and online stores in terms of both practical and theoretical aspects. UDC: [339.372:004.78 +339.372.2](478); JEL: M40, M41; DOI: https://doi.org/10.53486/econ.2023.123.08
Financial and Tax Communication Concerning Taxes Due by the Authorized Person
Full text linkPLESCACI, Dorina. Comunicarea financiară și fiscală privind impozitele datorate de persoana fizică autorizată = Financial and Tax Communication Concerning Taxes Due by the Authorized Person. Conducător șt.: DEACONU, Sorin-Constantin. 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. 165-173. ISBN 978-9975-147-93-4 (PDF).An authorized person is an economic enterprise, without legal personality, organised by a person, using mainly his own labour force. Of course, the activity of an authorized person includes ongoing financial and tax communication with the tax authorities. Thus, the main purpose of this paper is to present the process of financial and fiscal communication of taxes due by the authorized person. The objectives of this article are: to define the concepts of authorized person, financial communication, tax communication; to highlight the current state of research in this field; to illustrate through examples and cases the financial and tax communication of taxes owed by authorized person. Through the presentation and analysis of the above-mentioned aspects, we will mirror the authorized person through the tax prism and identify elements that can be improved by the tax authority to encourage the activity of the authorized person. CZU: 336.22; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.2
Cost Classification by Economic Elements: Operating Characteristics and Optimisation Guidelines
Full text linkJIDRAȘ, Alina. Clasificarea costurilor pe elemente economice: particularități de utilizare și direcții de optimizare = Cost Classification by Economic Elements: Operating Characteristics and Optimisation Guidelines. Conducător șt.: CUȘMĂUNSĂ, Rodica. 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. 309-315. ISBN 978-9975-147-93-4 (PDF).In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports. CZU: 657.471.1(478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.4
Digital Marketing – a New Stage in the Evolution of the Modern Marketing Concept
Full text linkBELOSTECINIC, Grigore, JOMIR, Eudochia. Marketingul digital – o nouă etapă în evoluția conceptului modern de marketing = Digital Marketing – a New Stage in the Evolution of the Modern Marketing Concept. Economica. 2023, nr. 1(123), pp. 7-22. ISSN 1810-9136.Revoluţia digitală a schimbat şi schimbă fundamental orice activitate umană, indiferent că vorbim de economie, inovaţie, educaţie, sănătate, administraţie etc., ritmul acesteia fiind într-o continuă creștere. Internetul, telefoanele mobile sau orice alte instrumente care colectează, stochează, distribuie informaţia digitală, se răspândesc rapid în întreaga lume, atât în țările dezvoltate economic, cât şi în cele în curs de dezvoltare, iar mediul online, mediul mobil, crearea de baze de date, extragerea datelor, automatizarea, comunicaţiile de la distanţă și altele sunt cuvinte cheie pentru noile tehnologii şi resurse. Procesele de digitalizare influențează în întregime și semnificativ modelele de afaceri, iar activitatea de marketing nu este o excepție. În acest context, capătă o importanță deosebită impactul pe care îl are digitalizarea asupra conținutului conceptului modern de marketing, beneficiile oferite companiilor și clienților, domeniile de aplicare a digitalizării în activitatea practică cu referință la componentele mixului de marketing. CZU: 339.138:[004.738.5+004.77+004.78]; JEL: M30, M31; DOI: https://doi.org/10.53486/econ.2023.123.007 ************************************************************************************************************************************* The digital revolution has changed and continues to fundamentally change every human activity, whether we refer to economics, innovation, education, health, or governance, having an evergrowing pace. The Internet, mobile phones or other tools that collect, store, and distribute digital information rapidly spread around the world, both in economically developed and developing countries, and the online and mobile environments, thus, database creation, data mining, automation, remote communications, and others are keywords for modern technologies and resources. The digitization processes significantly influence the business models in their entirety, the marketing activity being no exception. In this regard, the impact of digitisation on the content of the modern marketing concept, the benefits for companies and customers, and the practical application of digitisation with reference to the components of the marketing mix are of particular importance. UDC: 339.138:[004.738.5+004.77+004.78]; JEL: M30, M31; DOI: https://doi.org/10.53486/econ.2023.123.00
Accounting Aspects of the Runpay Moldova Payment System
Full text linkCUȘMĂUNSĂ, Dan. Aspecte ale contabilității sistemului de plăți prin Runpay Moldova = Accounting Aspects of the Runpay Moldova Payment System. Conducător șt.: CAUȘ, Lidia. 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. 403-406. ISBN 978-9975-147-93-4 (PDF).In the modern world more and more people prefer electronic money and are trying to go cashless. With the evolution of technologies, in recent years, modern methods of settlement through electronic payment systems have begun to break through the market of the Republic of Moldova (with delay, compared to Western countries) and to be widely used. Settlers in this respect have been and are IT companies, which interact more intensively with business partners (suppliers and customers) abroad and already make extensive use of such electronic payment systems. Subsequently, electronic payment systems started to be used by companies operating in the retail sector. Such economic entities are becoming participants in a new form of trade, which has been growing in recent times and offers domestic traders and producers the opportunity to enter foreign markets more easily, quickly and efficiently. In this context, this article examines the issues related to accounting for the RunPay MDL payment system. CZU: 657.286:004.78(478); JEL: M40; DOI: https://doi.org/10.53486/issc2023.5
The effects and consequences of tax pressure on the business environment
Full text linkPLATON, Nicolae, ȚURCANU, Igor. The effects and consequences of tax pressure on the business environment. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 59-65. ISBN 978-9975-3590-6-1 (PDF).After important steps were taken regarding the development of the market economy of the Republic of Moldova, a continuous policy of modernization of the national tax system followed, which from the point of view of tax pressure on the business environment was both upward and downward. Currently, it is found that the majority of the country's population continues to have modest incomes to support an increase in the tax base, and small and medium-sized enterprises are insufficiently developed to allow the increase in tax revenues. Considering such situation, which will mark the taxation of the Republic of Moldova in the future, as well as the effects of the COVID-19 pandemic crisis and the war in Ukraine, it is expected that in our country, the taxpayers’ tax pressure will experience gradual increase until when a balance will be reached again, marked by a sustainable economic stabilization. Considering the aspects mentioned above, the authors aimed in this article to analyze the effects that tax pressure has on the business environment. CZU: 336.221:334.72(478); JEL: H21, H22, H26; DOI: https://doi.org/10.53486/cike2022.0
Peculiarities of information management sistem at audit entities
Full text linkLEAHOVCENCO, Alexandru. Peculiarities of information management sistem at audit entities. 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. 174-178. ISBN 978-9975-155-61-8.The development of civilized countries is taking place in the direction of creating an information society. In this regard, it becomes obvious that it is necessary to ensure effective management of informatization tools - management-at all stages of their life cycle: it is the effectiveness of management in the field of informatization that largely determines the pace of scientific and technological progress. The presence of more powerful and efficient information systems that allow you to effectively create, accumulate and use operational and complete information gives companies an advantage over competitors, and inattention to the quality and efficiency of information systems leads to the loss of positions. The business models of many modern companies are strongly dependent on the applied methods of information technology management (IT). In developed countries, IT management has transformed over the past decade from a business support function to a tool for improving efficiency and (at least in some cases) driving business innovation and digital transformation. This article discusses the issues of information management and its features at audit enterprises. DOI: https://doi.org/10.53486/9789975155618.23; CZU: [005.92:004.63]:657.6; JEL: M15, M4
Реинтеграция бывших коллаборационистов в рынок труда исламского эмирата Афганистан: проблемы и перспективы
Full text linkVERETILNYK, Oleksandr. Reintegration of former collaborators into the labor market of the islamic emirate of afghanistan: problems and prospects = Реинтеграция бывших коллаборационистов в рынок труда исламского эмирата Афганистан: проблемы и перспективы. 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. 160-166. ISBN 978-9975-147-65-1 (PDF).The victory of the ultra-conservative Islamic Taliban movement in the military conflict in Afghanistan led to the flight of hundreds of thousands of people from this country in the summer of 2021, fearing revenge from the Taliban. The reason for this kind of concern was the cooperation of these people with foreign military (primarily from the United States and other NATO countries), who were in Afghanistan from 2001 to 2021. According to members and supporters of the Taliban movement, foreign soldiers were occupiers who illegally attacked Afghanistan and occupied it against the will of the Afghan people, and all these years the Afghan people for the most part provided armed resistance to their presence (waging a liberation jihad against the invaders). The United States and other Western states, retreating under the onslaught of the Taliban from Afghan cities, promised, together with their soldiers, to evacuate from Afghanistan all Afghan citizens who collaborated with the armed forces and intelligence services of NATO countries, but in reality, not everyone could leave Afghan territory with evacuation flights. This article presents the results of a study on the problem of reintegration of non-evacuated Afghans into the Afghan labor market, and also analyzes the role they can play in achieving the sustainable development goals of post-war Afghanistan. CZU: 331.55:338.1(581); JEL: F51, G28, F52, H69, O19, F53
Tratamentul contabil al veniturilor din activitatea operațională
Full text linkCOSTIN, Irina, LAZARI, Liliana. Accounting treatment of revenues generated by operating activity = Tratamentul contabil al veniturilor din activitatea operațională. 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. 318-322. ISBN 978-9975-155-87-8 (PDF).Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: recognition, evaluation and use of accounting records that corespond to the specific of revenues which had to be registred. To solve the identified problems with accounting revenues generated by operating activity could be recommended to: - Identify the category to witch the revenue belong, according to sales revenues and another revenues generated by operating activity;- Developing a nomenclature of the revenues subaccounts neccesary for their accounting ;-Recognition of revenues generated by operating activity to accrual accounting principles. CZU: 657.44; JEL: M41; DOI 10.5281/zenodo.672045