IREK – AESM: Institutional Repository of Economic Knowledge
DSpace is a digital service that collects, preserves, and distributes digital material. Repositories are important tools for preserving an organization's legacy; they facilitate digital preservation and scholarly communication.
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Влах, Мария
(SEP ASEM, 2025)
This article will explore in detail the accounting for payroll calculations and employee-related payments in the Republic of Moldova. The topic will also cover the calculation of travel expenses and the taxation process ...
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Buzduga, Angelina
(SEP ASEM, 2025)
Production costs are crucial in both economics and accounting, as they determine pricing, profitability, and market competitiveness. These costs include direct expenses like raw materials and labor, as well as indirect ...
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Hotnogu, Marius
(SEP ASEM, 2025)
In Moldova, financial management and reporting are directly influenced by how entities record and evaluate assets obtained through subsidies. This process is regulated by national accounting standards, which provide ...
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Dănilă, Daniela
(SEP ASEM, 2025)
This article examines the impact of e-commerce on accounting and taxation, focusing on the legal and fiscal challenges faced by businesses operating in the online environment. It analyzes electronic settlement tools, ...
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Vieru, Nicoleta
(SEP ASEM, 2025)
Artificial intelligence (AI) is defined as a human-designed tool to simulate human intelligence. In terms of introduction to accounting education, AI is restructuring the way accounting is taught and learned, offering a ...
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