https://irek.ase.md:443/xmlui/handle/123456789/35 Sun, 01 Nov 2026 10:06:15 GMT 2026-11-01T10:06:15Z https://irek.ase.md:443/xmlui/handle/123456789/5344 Preferential Regimes: HTP (Belarus) vs. MITP (Republic of Molodva) Stavilă, Paula In a swiftly changing economic landscape, preferential tax systems are essential for boosting the competitiveness and expansion of the IT industry. These unique frameworks offer advantageous legal and tax conditions that enhance business productivity, draw foreign investment, and encourage innovation. This study offers a comparative evaluation of two significant preferential IT frameworks in Eastern Europe: the Hi-Tech Park (HTP) in Belarus and the Moldova Innovation Technology Park (MITP). It analyzes their legal structures, tax benefits, administrative perks, length of advantages, and present outcomes. This study seeks to assist IT companies in making informed choices by emphasizing the strengths and distinctions of each regime when selecting the most appropriate jurisdiction for their operations and long-term growth. CZU: 332.122:336.225.531(476+478); JEL: M41 STĂVILĂ, Paula. Preferential Regimes: HTP (Belarus) vs. MITP (Republic of Molodva) = Regimurile prefernțiale: HTP (Belarus) vs MITP (Republica Moldova). Online. Coord. șt.: Maia BAJAN. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 2, pp. 95-98. ISBN 978-9975-182-44-7 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v2.19 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5344 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5343 Organization of Accounting and Financial Reporting of an Enterprise in the Republic of Moldova in Accordance with National Accounting Standards Dancova, Iana; Ganceariuc, Olga The article looks at how accounting and financial reporting are set up at enterprises in the Republic of Moldova, following national accounting standards. It describes the main parts of the accounting system which include double-entry bookkeeping and the chart of accounts and accounting policies and required financial statements and explains how they are used in practice. It outlines the legislative and regulatory framework which includes Law No. 287/2017 on Accounting and Financial Reporting and national standards. A practical example from a model enterprise shows how these standards apply to inventory valuation and asset depreciation and financial statements and other accounting activities. The conclusions stress the need for a well-organized accounting system to provide reliable financial information and support effective enterprise management. There are also suggestions for improving accounting policies and disclosures about foreign currency transactions and loans and provisions. CZU: [657.1+657.375] (478); JEL: M41, M48, P20 DANCOVA, Iana și Olga GANCEARIUC. Organization of Accounting and Financial Reporting of an Enterprise in the Republic of Moldova in Accordance with National Accounting Standards = Организация бухгалтерского учёта и финансовой отчётности предприятия в Республике Молдова в соответствии с Национальными Стандартами бухгалтерского учёта. Online. Coord. șt.: Mihail GHERASIMOV. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 2, pp. 90-94. ISBN 978-9975-182-44-7 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v2.18 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5343 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5342 Product Life Cycle: Main Stages and Their Significance Cevdari, Xenia; Furtuna, Irina The product life cycle is an important concept in marketing and management that describes the stages a product goes through from its introduction to the market to its decline. This article examines the main stages of the product life cycle, including introduction, growth, maturity, and decline, and analyzes their key characteristics. Particular attention is paid to the significance of the product life cycle in management control. Understanding the product life cycle enables enterprises to adapt their marketing strategies, manage resources efficiently, and respond to changes in demand and market conditions. CZU: [005.41+005.6]:658.56; JEL: L11; M1; M40 CEAVDARI, Xenia și Irina FURTUNA. Product Life Cycle: Main Stages and Their Significance = Жизненный цикл продукции: основные этапы и их значение. Online. Coord. șt.: Rodica CUȘMĂUNSĂ. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 2, pp. 87-89. ISBN 978-9975-182-44-7 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v2.17 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5342 2026-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/5341 The Relationship between Accounting and Finance in Managing Financial Risks Cebotaru, Diana In an uncertain economic environment, managing financial risks is crucial for business stability. This paper explores the interdependent relationship between accounting and finance in this process. Accounting provides the essential financial data, while finance uses this information to assess risks and guide decision-making. Using a case study of S.R.L. "Chișinău-Gaz" for 2022–2024, the analysis evaluates liquidity, financial autonomy, and profitability. The findings reveal liquidity risks and fluctuating financial results, highlighting the need for integrated risk management. The study concludes that combining accounting insights with financial analysis enables more effective strategies to ensure long-term economic stability. CZU: [005.915:005.34]:657.15(478); JEL: G31, M41 CEBOTARU, Diana. The Relationship between Accounting and Finance in Managing Financial Risks = Relația dintre contabilitate și finanțe în gestionarea riscurilor financiare. Online. Coord. șt.: Stela CARAMAN. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 2, pp. 81-86. ISBN 978-9975-182-44-7 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v2.16 Thu, 01 Jan 2026 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/5341 2026-01-01T00:00:00Z