Browsing 2.Articole by Title

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  • Table characteristic of accounting accounts 
    Щербатюк, Василий (ASEM, 2020)
    The results of the first study of an important problem in accounting theory - the correct definition of its central concept, account, are presented. Based on the study of special literature over the past 110 years, a ...
  • Tax models for the innovation activity of small and medium sized enterprises 
    Erhan, Lica (ASEM, 2016-04)
    Small and medium-sized enterprises (SMEs) are an important driver for job creation and economic growth, and an important source of innovation. Innovation through the activities of research and development is a crucial ...
  • Tax Regimes in The IT-Industry: Domestic and Foreign Experience 
    Todorova, Anna (ASEM, 2023-03)
    This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application ...
  • Tehnici de contabilizare a elementelor de active financiare 
    Focșa, Marcela (ASEM, 2018-09)
    The financial assets have an important role in the economic entities. Over time financial assets value are increasing. Based on this principle, we believe that the accounting of financial asset elements should be well ...
  • Tehnologia studiului de caz în formarea iniţială a contabilului 
    Căpățînă, Sofia (ASEM, 2012-04)
    L'apprentissage basée sur l'étude de cas exige un engagement actif et interactif des étudiants dans le développement des activités d'analyse et de débat collective d'un „cas”, d'identification et d'examen des options pour ...
  • Tehnologii informaţionale în domeniul automatizării auditului situaţiilor financiare 
    Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2014-04)
    This article focuses on the automation of the audit of financial situations, scrutinizes a classification of automated audit programs. It should be noted that in the world successfully operate computer audit programs such ...
  • Tendințe innovative în eficientizarea proceselor de producție 
    Grosu, Veronica; Anisie, Laurențiu (ASEM, 2019-03-15)
    Tendințele tehnologice actuale și viitoare (Big Data, Machine Learning, IoT) modifică ireversibil peisajul economic. Din acest punct de vedere, contabilitatea și producția sunt beneficiarele directe ale acestei schimbări ...
  • The Terminology of the Costs Accounting: Theoretical Aspects 
    Papkovskaya, Pelageya (ASEM, 2020-04)
    In the article various approaches to the formation of the costs accounting terminology have been studied and the essential content of the concepts of costs, expenses, expenditures, their relationship and correlation with ...
  • Theoretical accounting framework of industrial waste recycling 
    Sushko, Volha (ASEM, 2019-04)
    Nowadays “circular” economy becomes extremely relevant in conditions of ineffective ecoresources’ use and environmental instability. In modern scientific research it’s considered as one of the imperatives of environmental-economic ...
  • Theories and future directions on integrated reporting research 
    Cojocaru (Bărbieru), Ana-Carolina (ASEM, 2022-03)
    Over the years, stakeholders' demands for transparency and non-financial aspects of company have spurred the evolution of reporting. Integrated reporting nowadays effectively integrates financial and non-financial variables ...
  • The three lines and how do they function in public sector 
    Babuci, Petru; Bîrcă, Aliona (ASEM, 2022-03)
    This article provides insights on the awareness, implementation and level of maturity of the Three Lines model issued in 2020 by the Institute of Internal Auditors, as an update of the earlier published position paper on ...
  • Tichetele de masă: aspecte contabile şi fiscale 
    Cușmăunsă, Rodica; Țugulschi, Iuliana; Curagău, Natalia (ASEM, 2018-09)
    În prezentul articol autorii vor examina tratamentele contabile şi fiscale pentru fiecare subiect implicat în lanţul de circulaţie a tichetelor de masă. Sunt vizaţi angajatorii care vor oferi tichete de masă salariaţilor, ...
  • Total Quality Management Status In Croatia's Profit Tax Act 
    Furlan, Sandra (ASEM, 2012-04)
    During history, a term quality management evaluated from continuous improvement, quality control system to total quality management. Total quality management includes long term organizational loyalty to continuous improvement ...
  • Transfer Pricing: Risks and Benefits 
    Erhan, Lica; Oroşan, Irina (ASEM, 2020-04)
    Transfer pricing rules generally provide companies with the flexibility to set the conditions surrounding their intercompany transactions. Planning allows taxpayers to optimize the allocation of income within the group. ...
  • Transparency in financial reporting: conceptual evidence 
    Parascan-Obreja, Ana-Maria; Mironiuc, Marinela (ASEM, 2022-03)
    The current business environment, in continuous competition, requires responsibility towards the business partners. More and more economic entities adopt ethical behaviour in the business environment and have constant ...
  • Tratamente contabile privind leasingul în băncile comerciale 
    Gudima, Galina; Caraman, Stela (ASEM, 2016-04)
    This article outlines the economic analysis of leasing. Leasing is defined according to specialized literature and the legal acts of the Republic of Moldova in force, and there are highlighted features which distinguish ...
  • Tratamente contabile privind recunoașterea și evaluarea stocurilor 
    Guzun, Iraida; Pecu, Mihaela (ASEM, 2021-04)
    The stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks accounts not only ...
  • Tratamente contabile privind reevaluarea imobilizărilor corporale 
    Cotoros, Inga (ASEM, 2014-04)
    Revaluation of tangible represents economic operation after which capital assets accounting value is correlated with their actual value, ensuring, thus, the registration of the relevant data in the annual financial statements, ...
  • Tratamente contabile și fiscale aferente donațiilor 
    Țugulschi, Iuliana (ASEM, 2023-04)
    Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems ...
  • Tratamente contabile şi fiscale privind activitatea cazinourilor în Republica Moldova şi România 
    Caraman, Stela; Moraru, Mădălina (ASEM, 2017-03-17)
    Some accounting and fiscal aspects of the activity of casinos in Republic of Moldova and Romania are examined in this article. The juridical aspects of the researched field have been examined in the beginning part of the ...

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