https://irek.ase.md:443/xmlui/handle/1234567890/1314 2026-07-06T04:54:45Z https://irek.ase.md:443/xmlui/handle/123456789/5126 Moldova vs Romania: a Transfer Pricing Perspective Napadaică, Valeria The importance of the transfer pricing topic has grown increasingly in the past years, due to globalization process and the expansion of multinational business structures. As cross-border intra-group transactions intensify, national tax systems face growing challenges in ensuring compliance with the arm’s length principle and preventing base erosion. This article undertakes a comparative analysis of the transfer pricing frameworks in the Republic of Moldova and Romania, highlighting both similarities and structural differences in their legal and administrative approaches. While scientific literature extensively addresses transfer pricing in developed economies and EU Member States, comparative studies involving emerging or transition economies remain relatively rare. By examining the Moldovan and Romanian experiences, the article contributes to the academic debate on regulatory convergence, enforcement capacity, and the practical effectiveness of transfer pricing rules in differing institutional contexts. Thus, the paper itself focuses on qualitative research, by comparing the legal framework governing transfer pricing in both countries. The results have shown that although the legislation of the Republic of Moldova and Romania is comparable in terms of principles and objectives, it is not fully equivalent from a functional point of view. Comparability is more theoretical and normative than practical, requiring taxpayers and multinational groups to adopt differentiated approaches to compliance and tax risk management, tailored to the specificities of each jurisdiction. UDC: 338.516+347.73(478+498); JEL: H25, H32, K34 NAPADAICĂ, Valeria. Moldova vs Romania: a Transfer Pricing Perspective. Online. In: Development Through Research and Innovation IDSC-2026: International Scientific Conference: The 7th Edition, May 15-16th, 2026: Collection of scientific articles. Chişinău: SEP ASEM, 2026, pp. 333-339. ISBN 978-9975-182-29-4 (PDF). Disponibil: https://doi.org/10.53486/dri2026.44 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5125 Transforming Human Resource Management for Unlocking Business Efficiency González Soberado, José Manuel The increasing complexity of the business environment forces organizations to rethink their management models, particularly with regard to human capital. In this context, human resource departments have assumed a strategic role in achieving competitive advantages and generating long-term value. Based on this premise, the present study focuses on analyzing how people management influences key variables such as economic performance, customer perception, and corporate image. To this end, the study is grounded in a theoretical review that allows for the identification of the main human resource practices with organizational impact, including internal promotion, training, inclusion policies, work-life balance, compensation systems, and ethical principles in the workplace. At the same time, the role of technology in organizational transformation is incorporated into the analysis, assessing its potential contribution both to business performance and to the achievement of sustainability criteria, measured through ESG indicators. Additionally, operational human resource variables are considered, such as employee turnover, employee satisfaction, productivity, and labor costs. Unlike much of the existing literature, which tends to focus on specific sectors and relies on cross-sectional data, this study adopts a broader and more dynamic perspective. Specifically, longitudinal data will be used to observe the evolution of the variables over time, allowing for a more comprehensive understanding of the proposed relationships. Furthermore, the sample will consist of publicly listed companies from different geographical contexts—both European and international—in order to capture the influence of institutional and cultural factors. The present research aims to deepen the existing knowledge of the proposed relationships in order to overcome the limitations identified in the literature. In this regard, the results will enable a better understanding of human capital management, contributing not only to the improvement of organizational functioning, but also to the strengthening of competitiveness and organizational development, while generating shared value among all stakeholders. UDC: 005.96:005.21; JEL: M12, M15, M14 GONZÁLEZ SOBERADO, José Manuel. Transforming Human Resource Management for Unlocking Business Efficiency. Online. In: Development Through Research and Innovation IDSC-2026: International Scientific Conference: The 7th Edition, May 15-16th, 2026: Collection of scientific articles. Chişinău: SEP ASEM, 2026, pp. 327-331. ISBN 978-9975-182-29-4 (PDF). Disponibil: https://doi.org/10.53486/dri2026.43 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5124 The Impact of Investments in Inclusive Education on Long-Term Economic Growth Furdui, Livia This paper analyzes the fundamental relationship between investments in inclusive education (IE) and long-term economic development, with a particular focus on the context of the Republic of Moldova. Grounded in human capital theory, the research demonstrates that inclusive education is not merely a moral obligation, but a strategic investment that maximizes individual potential and labor productivity. At a global level, international models (Scandinavian, North American, Dual) provide benchmarks for best practices, highlighting that the early integration of vulnerable groups significantly reduces future social costs. The analysis underscores a "circular interdependence": inclusive education enhances the quality of the workforce, stimulates innovation through diversity, and transforms social assistance beneficiaries into active taxpayers. In the Republic of Moldova, progress is visible through the consolidation of the legislative framework (2022-2027 Program) and the expansion of Resource Centers (CREI). Data indicates a positive correlation between specific funding and the increased school retention of children with special educational needs (SEN). However, the sustainability of the system is threatened by structural barriers: unadapted infrastructure, a shortage of specialists, and social stereotypes. The conclusions emphasize that the Republic of Moldova is at a turning point. To ensure sustainable economic growth, it is imperative to shift from mere classroom presence toward efficient resource management and digitalization. Ultimately, inclusive education is presented as the essential catalyst that can transform society from a system based on assistance into one grounded in empowerment and economic efficiency. UDC: 330.322.3:376.015.3(478); JEL: I25, J24, O15 FURDUI, Livia. The Impact of Investments in Inclusive Education on Long-Term Economic Growth. Online. In: Development Through Research and Innovation IDSC-2026: International Scientific Conference: The 7th Edition, May 15-16th, 2026: Collection of scientific articles. Chişinău: SEP ASEM, 2026, pp. 320-326. ISBN 978-9975-182-29-4 (PDF). Disponibil: https://doi.org/10.53486/dri2026.42 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5123 Strategic Approach to the Economic Reconfiguration of River Tourism in the Republic of Moldova Bețivu, Danaia This paper examines the potential of river tourism in the Republic of Moldova in the context of the sustainable valorization of its hydrographic network. Although the national river system totals approximately 16,000 km, its economic use remains limited, being concentrated mainly on major rivers, while smaller watercourses are insufficiently integrated into the tourism circuit. The findings highlight the evolution of river tourism from traditional navigation-based forms to integrated approaches that combine water-based and riverside activities, in line with sustainable development principles. The European examples analyzed demonstrate the role of river tourism in stimulating rural economies, preserving cultural heritage, and supporting environmental conservation. The case study of the Republic of Moldova reveals an early stage of development, characterized by insufficient infrastructure, institutional fragmentation, and a limited tourism offer. However, significant opportunities are identified, including access to European funding and the growing demand for alternative tourism. The paper concludes that river tourism can become a viable tool for territorial development, provided that an integrated strategy is implemented, infrastructure investments are made, and cross-border cooperation is strengthened. UDC: 338.486(478):504.453; JEL: L83, L89, M29, O10, O52 BEȚIVU, Danaia. Strategic Approach to the Economic Reconfiguration of River Tourism in the Republic of Moldova. Online. In: Development Through Research and Innovation IDSC-2026: International Scientific Conference: The 7th Edition, May 15-16th, 2026: Collection of scientific articles. Chişinău: SEP ASEM, 2026, pp. 312-319. ISBN 978-9975-182-29-4 (PDF). Disponibil: https://doi.org/10.53486/dri2026.41 2026-01-01T00:00:00Z