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Controlul costurilor standard prin intermediul analizei abaterilor

Bajerean, Eudochia; Bajan, Maia (Academia de Studii Economice din Moldova, 2013)

S’inscrivant dans l’exercice du contrôle, l’analyse des écarts est utile pour effectuer l’évaluation, la retroaction et le repérage des problèmes; elle peut s’appliquer aux revenus, aux coûts directement reliés aux produits ...

Pragul de semnificaţie: factor important în planificarea şi desfăşurarea unui audit

Manoli, Mihail; Zlatina, Natalia (Academia de Studii Economice din Moldova, 2013)

Sinse January 1, 2012 in the Republic of Moldova are applied the International Auditing Standards (IAS) and the Code of Ethics. This decision presents an accomplishment in the normalization of national financial audit, ...

Consideraţii privind bugetarea costurilor de reparaţii ale mijloacelor fixe

Cotoros, Inga (Academia de Studii Economice din Moldova, 2013)

Enterprise budgets plot trajectories in order to achieve the intended purpose. Subsequent events directed on these trajectories, will evolve, more or less, in this regard, according to the realism of the financial forecast ...

Perspectivele utilizării azotului lichid în economia Republicii Moldova

Cozmic, Vitalii; Şpac, Ghenadie (Academia de Studii Economice din Moldova, 2013)

Had been studied the prospects of using liquid nitrogen for the extraction of natural colorants from flowers and wild berries and biological active substances of glands of slaughtered animals. Some attempts in practice ...

Finanţarea universitară în Republica Moldova: situaţia actuală şi perspectiva autonomiei financiare

Cotelnic, Ala (Academia de Studii Economice din Moldova, 2013)

The autonomy in terms of financial management is a fundamental aspect of the current trends in higher education governance. The challenge is to allow the institutions to develop their own strategic policy covering both ...

Studierea necesităţilor de formare a utilizatorilor serviciilor informaţionale în mediul universitar

Cheradi, Natalia (Universitatea de Stat din Moldova, 2013)

Motivarea non-financiară a angajaţilor – factor important în asigurarea performanţei organizaţiei

Cotelnic, Ala (Academia de Studii Economice din Moldova, 2013)

The present article deals with issues related to staff motivation. We start from the idea that a motivated staff, devoted to professional activity and directed towards accomplishing the institution mission, is one of the ...

Intelligence development creativity features leveling in conscience society

Todoroi, Dumitru; Rosca, Ion (Academia de Studii Economice din Moldova, 2013)

Creativity is a mental process; it is a result of brain activity which differentiates individuals and could ensure an important competitive advantage for persons, for companies, and for Society in general. Intelligences ...

Eficienţa învăţământului vocaţional tehnic în Republica Moldova

Tomşa, Aurelia; Midari, Veronica (2013)

The problem of current vocational education system is related to the non compliance of work force formed in secondary professional and post-secondary professional system to the labour market demand, both from quantity and ...

Impactul economic al educaţiei abordat prin prisma mediului instituţional

Tomşa, Aurelia; Bucos, Tatiana (Academia de Studii Economice din Moldova, 2013)

In the era of knowledge education is the primary factor of social and economic development of countries of the world, thanks to the effects it has on the productivity of factors of production and transaction costs. Transaction ...

Confruntări între controlul intern şi auditul extern: evoluţii internaţionale şi utilizare naţională în turism

Bîrcă, Aliona; Ţurcan, Ludmila (Academia de Studii Economice din Moldova, 2013)

The modern approach to internal control covers all policies and techniques used by the administration of the entity to protect assets, to enhance benefits and to ensure accuracy and safety of economic information. In other ...

Aspecte privind amortizarea mijloacelor fixe în scopuri contabile şi fiscale

Bucur, Vasile (Academia de Studii Economice din Moldova, 2013)

In the present article there are examined the cases that determine the temporary differences connected nith the depreciation of fixed assets for accounting and fiscal purposes. Due to the fact that during the life period ...

Sectorul bancar în cadrul sistemului de asigurare a stabilităţii financiare

Cobzari, Ludmila; Mărgineanu, Aureliu (Academia de Studii Economice din Moldova, 2013)

Financial system requires that its main components respectively, markets, financial institutions and infrastructures to be able to absorb disturbances together. The stability also requires that the financial system to ...

Repozitoriul instituţional: parteneriat durabil cu facultăţile

Gudima, Ana (Universitatea de Stat din Moldova, 2013)

Probleme actuale ale contabilităţii organizaţiilor necomerciale

Nederiţa, Alexandru (2013)

The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements ...

Dezvoltarea durabilă în turismul european

Livandovschi, Roman (Academia de Studii Economice din Moldova, 2013)

The article “Sustainable development of European tourism” offers the definition of the concept of the sustainable development and sustainable tourism with respect to European tourism. It highlights the importance of this ...

Infrastructura informaţională universitară şi cultura informaţională în ASEM

Costaş, Ilie; Covalenco, Ion (2013)

This article examines the impact of the university information infrastructure (IIS) on the information culture in the academic environment. The analyses of the evolution of different elements of IIS of the Academy of ...

Avantajul concurenţial – factor determinant al competitivităţii firmei

Coban, Marina; Capaţină, Valentina (Academia de Studii Economice din Moldova, 2013)

The article analyzes the factors that determine the firms’ competitiveness advantages: economic, political, technological, international factors and social behavior factors. There are highlighted the indicators necessary ...

The role of the university library in ensuring the information of science

Ghinculov, Silvia (2013)

This paper reviews the importance and the role of a well-equipped library in the university and academic environment. In order to explore the data and to have an academic research we need to understand the role of the ...

Tipologii şi dimensiuni ale schimbărilor organizaţionale

Șendrea, Mariana; Buciușcan, Silvia (Academia de Studii Economice din Moldova, 2013)

Different kinds of changes require different strategies and plans to effectively gain employee engagement and acceptance of change. The three types of change that occur most frequently in organizations are developmental, ...

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