IREK – AESM: Institutional Repository of Economic Knowledge
DSpace is a digital service that collects, preserves, and distributes digital material. Repositories are important tools for preserving an organization's legacy; they facilitate digital preservation and scholarly communication.
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Lazari, Liliana; Balan, Gheorghe
(ASEM, 2025-04)
The concepts of capital retention, financial and physical, are fundamental pillars in determining profit and ensuring the sustainability of an entity, but their implementation and relevance vary significantly in accounting ...
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Hîrbu, Eduard; Hîrbu, Ana
(ASE, 2025)
Assessing the financial inclusion of countries must take into account both traditional methods and fintech innovations. They provide a complete picture of people's access to and use of financial services, contributing to ...
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Frunze, Rodica; Grigoroi, Lilia
(ASEM, 2025-04)
The valuation of an asset, business or project is, by its very nature, a complex economic exercise, going beyond simple arithmetic. This article emphasizes the indispensable nature of fundamental economic theories, from ...
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Cîrlan, Ana
(ASE, 2025)
The exchange rate has a direct impact on many macroeconomic indicators. The real exchange rate floating affects demand for exports and imports and, as a result, influence the trade balance, current account and production ...
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Vieru, Roman; Lazari, Liliana
(ASEM, 2025-04)
This research analyzes the challenges and complexities generated by income tax accounting and reporting in situations where entities benefit from tax holidays. In the dynamic context of the tax reform and the modernization ...
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