1,720,964 research outputs found
The economic language between correctness and error
Full text linkCODREAN, Violeta. Limbajul economic între corectitudine și greșeală = The economic language between correctness and error. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 3, pp. 103-106. ISBN 978-9975-155-43-4.The issue of economic language is actual, due to economic development and the new language that comes with this development; due to new trends in making international the specialized language. Therefore, there are some mistakes or derivations from the general accepted standards of language, writing and expression. In order to understand how developed are communication skills of economics students, we decide to make a sociological research with the topic: „The economic language between correctness and error". The research was done through a questionnaire with 18 questions. Our analysis is based on students answers to these questions. JEL: A 19
Some incursions of the green accounting concept
Full text linkCODREAN, Violeta. Unele incursiuni ale conceptului de contabilitate verde = Some incursions of the green accounting concept. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 147-150. ISBN 978-9975-155-42-7.The population and the host of humanity itself face unprecedented challenges in terms of environment and climate, threatening its well-being. In order to reduce their own impact on the planet, the entities demonstrate a collective spirit of tolerance and support for verification possibilities. The article visits both the position and the importance of professional accounting in the application of ecological accounting, as well as the behavior of entities in response to environmental difficulties, its purpose being to help alternate both traditional economic objectives and environmental objectives. increasing ubiquity and ecological thinking. A relatively new branch of accounting, the green record demonstrates primitive in calculation methods and techniques, also due to its immaturity, there are limited programs at university level that focus directly on this category of accounting. At the national level, the concept of green accounting is in a stage of acceptance and gradual implementation, demonstrating the concern of both individuals and legal entities and the state. JEL: M41, M42
Unele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale
Full text linkCODREAN, Violeta. Some convergences and differences on the accounting treatment of stocks by prism national and international provisions = Unele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale. Coord. șt.: MIHAILA, Svetlana In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 164-168. ISBN 978-9975-3590-2-3 (PDF).In the current context, inventory management is an indispensable part of ensuring the continuity of the entity's activity in terms of performance and optimization. This paper aims to highlight the importance of inventories held by the entity and to highlight some convergences and divergences on the accounting treatment of inventories from the perspective of national and international regulations, similarities and differences in purpose, scope, definitions, composition, valuation and others. In order to carry out a comparative quality analysis, the national and international normative acts as well as the specialized literature in the field were studied. CZU: 657.371:006.44(100+478); JEL: M40, M41; DOI: https://doi.org/10.53486/9789975359023.3
Basis of accounting professional reasoning in the application of the significance threshold
Full text linkCODREAN, Violeta. Fundamentarea raționamentului profesional contabil în aplicarea pragului de semnificație = Basis of accounting professional reasoning in the application of the significance threshold. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 102-109. ISBN 978-9975-155-12-0.Significance threshold means the value, error or omission with power to influence the correctness and accuracy of financial statements, equally - the true picture of the financial result. In order to support the information presented, the article was based on the provisions of normative acts, the opinions of the authors of scientific papers but also the findings of researchers based on published articles. In other words, with the help of the targeted concept, the entity has the possibility to externalize the significant accounting elements by establishing it in absolute or relative size in its accounting policies. The article aims to present the interpretation of the significance threshold in accounting, with slight audit tangents, to present by practical examples the exact application of the significance threshold, in which cases and how it modifies the interpretation of amounts for accounting purposes. The significance threshold is a key factor in the interpretation of the financial statements, in this context, it contributes to the performance of audit procedures, the evaluation of the results obtained and the issuance of the final audit report. JEL: M40, M4
Marketingul digital – instrument comprehensiv de promovare a literaturii în rândul tinerilor
Full text linkCODREAN, 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
Accounting and Tax Aspects Regarding Compromised Debts
Full text linkCODREAN, Violeta. Aspecte contabile și fiscale privind creanțele compromise = Accounting and Tax Aspects Regarding Compromised Debts. Conducător șt.: HAREA, Ruslan. 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. 223-232. ISBN 978-9975-147-93-4 (PDF).In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity. CZU: 657.422.2:336.226.322(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.2
Metamorfoza profesiei contabile: aspecte evolutive, pragmatice și perspective de viitor
Full text linkCODREAN, Violeta, MIHAILA, Svetlana. Metamorphosis of the accounting profession: evolutionary aspects, pragmatics and future perspective = Metamorfoza profesiei contabile: aspecte evolutive, pragmatice și perspective de viitor. 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. 16-27. ISBN 978-9975-155-87-8 (PDF).The accounting profession has an essential role in society and researching the image of the profession is very important. In this context, the evolution of accounting is highlighted in tandem with the evolution of the economy and society, the emergence and metamorphosis of the accounting profession has undergone many changes over time. Both nationally and internationally, there are numerous studies that focus on the image of the accounting profession but also of the professional accountant, who has and continues to be a strategic partner in both the private and public sectors. The aim of this research is to highlight the evolution of the accounting profession based on a series of international events in the twentieth and twenty-first centuries, to identify the primary qualities and skills of professional accountants, highlight the contribution of professional bodies to building the profession and analyze the challenges of the profession. 21st century: education, ethics and professional reasoning. Given that the accounting profession is in competition with other professions, it becomes essential to research how the image of society is perceived, as well as future prospects for digitization, cloud accounting and other programs. CZU: 657:331.543; JEL: M40, M41; DOI 10.5281/zenodo.670001
Рrocesul de recrutare – caracteristici, avantaje și dezavantaje ale surselor interne și externe
Full text linkMURA, Ion, CODREAN, Violeta, MIHAILA, Svetlana. Recruitment process - characteristics, advantages and disadvantages of internal and external sources = Рrocesul de recrutare – caracteristici, avantaje și dezavantaje ale surselor interne și externe. 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. 138-147. ISBN 978-9975-155-87-8 (PDF).Proper human resource management is an essential process for the success and well-being of any organization. As human resource management is a relatively new concept, it suppresses the old concept of mechanical work performance, in exchange for a set of activities aimed at ensuring, developing, motivating and maintaining human resources within the organization, in order to achieve its objectives, in tandem with meeting the needs of employees. This paper aims to review the literature in relation to the concept of "human resource", highlighting its importance in the organization. At the same time, the paper provides analysis of the human resources management process, in this case, the recruitment and selection process of employees, preliminary work, ways and sources of recruitment, highlighting in this regard, the advantages and disadvantages of internal and external sources of recruitment. CZU: 005.953; JEL: M12; DOI 10.5281/zenodo.671797
Evolving Aspects Regarding the Accounting Profession in the Context of Digitalization: An Imperative of the 21st Century
Full text linkMIHAILA, Svetlana, BĂDICU, Galina, CODREAN, Violeta. Aspecte evolutive privind profesia contabilă în contextul digitalizării: un imperativ al secolului XXI = Evolving Aspects Regarding the Accounting Profession in the Context of Digitalization: An Imperative of the 21st Century. In: Economica. 2022, nr. 4(122), pp. 44-61. ISSN 1810-9136.Actualmente, tehnologiile informaţionale sunt parte componentă aproape a fiecărei entități structurile, care nu pot ţine pasul cu noile tehnologii, fiind supuse riscului de a dispărea în timp. Printr-o abordare exploratorie, prezenta cercetare prevede revizuirea literaturii de specialitate în ceea ce privește imaginea și evoluția profesiei contabile, particularizând studiul în direcția digitalizării profesiei, competențelor și atributelor unui profesionist contabil în secolul XXI, analiza bibliometrică permițând reliefarea principalelor aspecte cu privire la productivitatea științifică anuală în această direcție. Întrucât profesionistul contabil are obligația de a corespunde schimbărilor și de a accepta provocările profesiei, cercetarea prezintă o analiză pe bază de chestionar a percepției studenților și absolvenților contabili asupra perspectivelor de viitor ale profesiei, având la bază drept piloni de cercetare – imaginea profesiei contabile în societate și impactul digitalizării asupra acesteia: beneficii și impedimente. CZU:[657:331.54]:004.78; JEL: M40, M41. DOI: https://doi.org/10.53486/econ.2022.122.044
************************************************************************************************************************************* Currently, information technologies are a component part of almost every entity, structures that cannot keep up with new technologies are subject to the risk of disappearing over time. Through an exploratory approach, this research provides for the review of specialized literature regarding the image and evolution of the accounting profession, particularizing the study in the direction of the digitization of the profession, the skills and attributes of a professional accountant in the 21st century, the bibliometric analysis allowing the highlighting of the main aspects regarding productivity annual scientific in this direction. Since the accounting professional has the obligation to correspond to changes and accept the challenges of the profession, the research presents a questionnaire-based analysis of the perception of accounting students and graduates on the future prospects of the profession, based on the pillars of research – the image of the accounting profession in society and the impact of digitization on it: benefits and impediments. CZU:[657:331.54]:004.78; JEL: M40, M41. DOI: https://doi.org/10.53486/econ.2022.122.04
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