Facultatea Contabilitate: Recent submissions

  • Evoluția contabilității în Republica Moldova 
    Stăvilă, Paula (ASEM, 2024-03)
    Research has demonstrated that the concept of accounting is influenced by two key factors: geographical context and the level of economic development within a country. In the era of globalization, accounting systems adapt ...
  • Evoluția sustenabilității - perspective și implicații 
    Cojocariu, Paula-Sabina (ASEM, 2024-03)
    The global economic context is based upon the concept of sustainability as a fundamental principle in a long term development, which consists of a main subject debate from the economic perspective. The main reason for this ...
  • Deprecierea stocurilor: aspecte contabile și fiscale 
    Lavric, Marius (ASEM, 2024-03)
    Although significant inventory depreciation is not a frequent problem for most entities, a correct approach is important in situations where it occurs. Knowing how to account for depreciation and its tax impact is essential ...
  • România în era ESG: implicațiile unui nou trend global 
    Zaharia, Roxana-Marcela (ASEM, 2024-03)
    The concept of corporate social responsibility (CSR) gained prominence in the business market a few years ago. However, years later, it has proved to be of insufficient value, which is why it is now being replaced by the ...
  • Unele incursiuni privind taxa pe valoarea adăugată 
    Buzduga, Angelina (ASEM, 2024-03)
    Value Added Tax (VAT) represents an essential instrument in the economy of any country, serving essentially as a financial engine that directly influences consumer behavior and generates significant revenue for state budgets ...
  • mpactul raportării integrate asupra performanței financiare a întreprinderilor din țările europene 
    Exari, Iana (ASEM, 2024-03)
    In the contemporary business landscape, conventional financial information fails to satisfy stakeholders' requirements for comprehending an organisation's performance. A potential remedy to this issue is integrated reporting, ...
  • Contribuția contabilității în contextul dezvoltării durabile 
    Dănilă, Daniela (ASEM, 2024-03)
    Sustainable development has gained paramount importance in light of the imperative to achieve economic growth while preserving the earth’s natural resources and meeting the needs of both current and future generations. ...
  • Aspecte specifice impozitării cu TVA a livrărilor de produse agricole 
    Costețchi, Milina (ASEM, 2024-03)
    The Value Added Tax (VAT) is a comprehensive tax covering all economic phases, including production, services, distribution, and final consumer sales. The Value Added Tax (VAT) regime in Moldova significantly influences ...
  • Contabilitatea exportului de mărfuri: realități și tendințe 
    Ciorap, Daniela (ASEM, 2024-03)
    The study examines current trends and future prospects of merchandise exports from the Republic of Moldova, emphasizing their economic significance. Despite challenges such as limited market diversification and infrastructural ...
  • Evaziunea fiscală în contextul actual 
    Daicu, Andreea-Elena (ASEM, 2024-03)
    The purpose of the paper is to follow the evolution of the tax evasion phenomenon, in the current context, identifying the trends and factors that influence the evasive behavior. I created this article to better understand ...
  • Importul mărfurilor în Republica Moldova: aspecte contabile și fiscal 
    Bulgari, Marius (ASEM, 2024-03)
    The import of goods plays a vital role in our economy, enriching consumer choices and fostering competitiveness. This presentation explores the importance of imports, along with key accounting and fiscal considerations. ...
  • Real Estate Valuation and Trade. Case Study 
    Wegner, Karolina (ASEM, 2024-03)
    The real estate market includes a whole range of various facilities owned by private individuals, government and local government administration bodies, associations and private individuals. Appropriate management of these ...
  • Delegarea personalului: cadrul normativ și aspectul documentar 
    Frunze, Alexandru (ASEM, 2024-03)
    Whether you are an employer or an employee, it is very likely that you have already asked yourself at least once what the per diem is and how it is granted, how these amounts of money are calculated and taxed by employers ...
  • Particularitățile contabilității în organizațiile necomerciale și regimul fiscal aferent veniturilor acestora 
    Ganenco, Alexandra (ASEM, 2024-03)
    Non-commercial organizations play an important role in the economic development of the Republic of Moldova, redistributing finances in regions and areas that need them to improve the general standard of living of society. ...
  • Aspecte contabile privind inflația 
    Ivan, Alexandra (ASEM, 2024-03)
    Inflation is an intricate economic phenomenon that affects not only businesses and accounting professionals but also the general population. It diminishes the purchasing power of money, shaping the dynamics of currency or ...
  • Aspectele achitării și restructurării datoriilor comerciale 
    Lipcanu, Mihaela (ASEM, 2024-03)
    Commercial debt restructuring and settlement plays a key role in supporting economic stability and promoting business resilience. This paper examines various aspects of commercial debt settlement and restructuring, ...
  • Similitudini și divergențe privind sistemul contabil în contextul Europei și Asiei 
    Loghin, Daniela; Constantinov, Ivan (ASEM, 2024-03)
    There are significant similarities and differences between the European and Asian accounting systems. These include the trend towards convergence with IFRS, the increasing use of IFRS in Asia and the important role of the ...
  • Impactul crizei globale asupra cheltuielilor cu cercetarea, dezvoltarea și inovarea în industria farmaceutică 
    Arhip, Cătălina (ASEM, 2024-03)
    In this research I set out to analyse the impact of the global crisis on R&D and innovation expenditure in the pharmaceutical industry. The global crisis that started during the pandemic period has caused significant changes ...
  • Venituri și cheltuieli: principii, recunoaștere și evaluare 
    Aramă, Alexandrina (ASEM, 2024-03)
    Income and expenses are essential elements, reflecting the financial health and viability of a company. The purpose of the paper is to detail and examine the fundamental principles of their recognition and evaluation, ...
  • Aspecte practice privind analiza structurii capitalului propriu 
    Hariton, Ana (ASEM, 2024-03)
    This article contains a comparison of three analytical techniques, wich can be applied to perform structural analysis of owner`s equity. The advantages and disadvantages of each method are presented based on concrete ...

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