https://irek.ase.md:443/xmlui/handle/123456789/29 2026-04-16T22:58:14Z https://irek.ase.md:443/xmlui/handle/1234567890/181 The international Code of ethics for professional accountants is the basis for the quality of audit services Lapițkaia, Liudmila The provision of high-quality services by audit firms is the basis for investors ' decision-making on the acquisition of securities. Auditors and audit firms are required to comply with the Code of ethics for professional accountants. This article discusses issues related to the requirements set by the Code of Ethics and the procedure for their implementation. JEL: M42. LAPIŢKAIA, Liudmila. The international code of ethics for professional accountants is the basis for the quality of audit services. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 838-842. ISBN 978-9975-75-968-7. 2019-09-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/1234567890/180 The impact of alternative energy sources on consumers Iarmenco, Mihaela In the last 10 years there has been an unprecedented change in the way of energy resources consumption. The scenery of the energy sector has been modified by the unexpected increase of the exploitation of alternative energy sources, by attracting investments in the field of renewable energies and increasing the consumption capacities by the domestic consumers. The avalanche of changes was set off within the process of developing the unconventional resources and technologies for all forms of energy resources. This has contributed to a significant reduction of prices, to a decoupling of economic growth and including the greenhouse gas emissions. Within this process of the energy market development, the consumer is the one who can influence directly or indirectly, the legal nature of the energy consumption ratio obtained from alternative sources. From this point of view, the present scientific approach reflects the main aspects regarding the rights of consumers to have access to energy consumption obtained from renewable sources, the active role they can hold in the market, the ability to see the quality of the producer and their need to benefit of a special protection because they are in a condition of energy vulnerability. JEL: P 37(P 48), L 84. IARMENCO, Mihaela. The impact of alternative energy sources on consumers. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 832-837. ISBN 978-9975-75-968-7. 2019-09-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/1234567890/179 The economic effects of work-related injuries and occupational diseases Apetroi, Felicia-Cătălina Work-related injuries and occupational diseases greatly affect the economy at the national level. Thus, on the one hand, the people with an affected health status will no longer be able to be included in the field of work and, thus, the tax collections on the state budget will be reduced and, on the other hand, the state budget will have to bear the insurance the medical services required for this category of persons, as well as the payment of pensions. The effects of work-related injuries and occupational diseases are reflected at the microeconomic level, through production losses, reinvestment expenses in the labour force, etc., and at the macroeconomic level, respectively by social insurance, medical assistance expenses, diminishing the possibility of being placed in the work field. By conducting this study, we propose an analysis of the impact of work-related injuries and occupational diseases on the Romanian economy. This objective is to be achieved with the help of qualitative analysis, namely the inventory of specialized literature, as well as with the help of quantitative analysis, the necessary data is collected from sources such as www.ec.europa.eu, www.insse.ro, www.ssmregis.ro. Thus, we can affirm that one of the aspects of the economic dimension of the phenomenon envisaged is the economic effects of accidents and occupational diseases, respectively their consequences on the elements and the functioning of micro and macroeconomics. JEL: A10, A12, E24, F63. APETROI, Felicia-Cătălina. The economic effects of work-related injuries and occupational diseases. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 823-831. ISBN 978-9975-75-968-7. 2019-09-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/1234567890/178 The need to promote green procurement in the context of developing sustainable partnerships Codreanu, Alina The purpose of the study proposed in this article is to highlight the need, but also the impact of green procurement by promoting them. Sustainable procurement is a process by which organizations meet their needs for services, works and utilities in a in a way that demonstrates the value of money for the whole life in terms of benefits generated not only for the organization but also for society and economy, in paralel with minimizing the effects on the environment. The environmental aspect of sustainability is essential in the field of public procurement. However, environmental protection, through public procurement, is a little studied phenomenon in Moldova. Thus, it is necessary to study and analyze deeply the national and community framework regarding the possibility for public institutions to consider environmental issues in public procurement and to deliver results related to sustainable development, from the perspective of environmental protection. Also relevant is the fact that, despite the legal possibility existing in the national law on public procurement, in order to integrate the environmental protection requirements, in the specification, a number of issues limit the effective application of green procurement. A specific regulation is required to impose a "greening" of public procurement. Major obstacles to the effective application of green public procurement include the elaboration of relevant legislation in too broad terms, giving contracting authorities a wide discretion to act or not to act. JEL: K32, K39, H23, Q01. CODREANU, Alina. The need to promote green procurement in the context of developing sustainable partnerships. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 819-822. ISBN 978-9975-75-968-7. 2019-09-01T00:00:00Z