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  • The Consumer's Role and the Implications in the Perform of Services 
    Remeșovschi, Natalia (ASEM, 2015-04)
    Consumer behavior can be defined as a multidimensional concept, as a result of a dynamic relationships system between the processes of perception, information, attitude, motivation and effective manifestation, with individual ...
  • Contabilitate și fiscalitate: tangențe și divergențe 
    Bajan, Maia; Țurcanu, Eugenia; Gobjilă, Virginia (ASEM, 2018-03-15)
    The study presents in parallel the specificities of accounting and fiscality, as well as the interferences between these two areas. By content and manners of approaching concepts specific to the theme, by the value of the ...
  • Contabilitatea ca sistem de informare și de asistare a deciziei 
    Bajerean, Eudochia (ASEM, 2015-04)
    Le système d'information comptable et financière est un instrument de mesure permettant de suivre les objectifs que se sont fixés les responsables à tous les niveaux de la firme. L’information est au coeur du système de ...
  • Contabilitatea cheltuielilor conform noilor reglementărilor naţionale 
    Rotaru, Daniela (ASEM, 2020-03)
    Expenses are an accounting element directly related to determining the net profit / loss of an entity. This research focuses on studying the national regulatory framework valid from January 1, 2020 for expenditure accounting, ...
  • Contabilitatea cheltuielilor și deducerea fiscală 
    Harea, Virginia; Leahu, Evelina (ASEM, 2020-06)
    Expenditure accounting according to the methodology and mechanism of implementation, is one of the most important and difficult sectors of record of any enterprise. In close connection with the accounting of expenses is ...
  • Contabilitatea costurilor pe centre de responsabilitate la entităţile de transport auto a încărcăturilor 
    Caraman, Stela (ASEM, 2014-04)
    This article examines the possibility of organizing production cost accounting on responsibility centers at cargo transport enterprises. At present there is not a single opinion on the organization of cost accounting on ...
  • Contabilitatea creativă 
    Tataru, Vlada (ASEM, 2023-03)
    Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t ...
  • Contabilitatea de gestiune avansată: Note de curs. 
    Bădicu, Galina; Mihaila, Svetlana (2020)
    Conceperea cursului s-a făcut pornind de la obiectivele generale ale obiectului de studiu ,,Contabilitate de gestiune avansată”, în contextul dezvoltării competențelor de cunoaștere, funcțional adiționale și de specialitate, ...
  • Contabilitatea decontărilor cu personalul privind retribuirea muncii conform Standardelor Internaţionale de Contabilitate pentru sectorul public 
    Nani, Mihail (Tipografia "CRIO", 2013-04-05)
    L’ajustement de la comptabilité des décomptes avec Standards Internationaux de Comptabilité pour le Secteur Public répresente un facteur importent d assurence dans l’integration europeénne de la République de Moldovadansle ...
  • Contabilitatea decontărilor cu titularii de avans în instituțiile publice: aspecte teoretice și practice 
    Nani, Mihail (Editura ASEM, 2015)
    În prezentul articol, sunt examinate aspectele teoretice aferente avansurilor, acordate titularilor de avans pentru detașare, în interes de serviciu, conform actelor normative în vigoare; precum și aspectele practice privind ...
  • Contabilitatea exponatelor regnului animal la grădinile zoologice 
    Caraman, Stela; Malinin, Tatiana (ASEM, 2019-03)
    This article is a beginning of research, which is performed on the basis of interviews with zoo bookkeepers and analysis of accounting regulatory in force, such as: “The Accounting Plan in the Budget System and the ...
  • Contabilitatea exportului de mărfuri în comision 
    Cechina, Ecaterina; Cușmăunsă, Rodica (Editura ASEM, 2016-03)
    In this article are considered the theoretical aspects related to the notion of export, the notion of export of goods on commission, the issues according to which accounting methodology, related to the export trade on ...
  • Contabilitatea finanţării organizaţiilor necomerciale prin prisma desemnării procentuale 
    Harea, Ruslan (ASEM, 2015-04)
    This article aims to analyze the practical use of the new provisions of the tax laws of the appointment percentage of the income of employees in the amount of 2% for the funding of NGOs. It examines the practicality and ...
  • Contabilitatea fondurilor de bibliotecă 
    Gudima, Galina; Ursachi, Victoria (ASEM, 2017-03-17)
    According to the definition, library is a public or self-owned organized collection of publications, or it is and informing, cultural and educational institution that buys, preserves and organizes this type of collections ...
  • Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale 
    Harea, Ruslan; Graur, Anatol (ASEM, 2023-04)
    This paper contains the description of the principle of fund accounting as an alternative to the principle of accrual accounting in the accounting records of the activities of non-commercial organizations. Concomitantly, ...
  • Contabilitatea intermediară în procesul de formare a competenţelor iniţiale profesionale la studenţii contabili 
    Cuşmăunsă, Rodica; Zlatina, Natalia; Caraman, Stela; Andreev, Liliana (ASEM, 2014-02-27)
    This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, teachers, and students. In the midst of numerous accounting ...
  • Contabilitatea investițiilor financiare 
    Mihăescu, Ionela Mihaela (ASEM, 2021-04)
    Investments have the role of generating element in any economic activity, which makes a company to be born, to carry out its activity or to modernize and develop the production capacity. Investments are the main factor in ...
  • Contabilitatea în asigurări: note de curs 
    Lungu, Rita; Lazari, Liliana (Cahul: US "B. P. Haşdeu", 2009)
    Lucrarea dată este elaborată în conformitate cu programa cursului „Contabilitatea în asigurări” şi îşi propune să contribuie la completarea cunoştinţelor studenţilor şi la formarea deprinderilor de soluţionare a aspectelor ...
  • Contabilitatea în cadrul sistemului informaţional modern 
    Grîu, Maia (ASEM, 2017-09)
    In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the ...
  • Contabilitatea în era digitală 
    Bajan, Maia; Lazari, Liliana (ASEM, 2019-09)
    This research aims to provide an overview of the evolution of accounting over time, starting from its empirical forms and later focusing our attention on digitizing accounting. In its evolution, the accounting has adapted ...

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