https://irek.ase.md:443/xmlui/handle/123456789/37 Sun, 05 Apr 2026 15:49:58 GMT 2026-04-05T15:49:58Z https://irek.ase.md:443/xmlui/handle/123456789/4813 Методологические и практические аспекты учета доходов от целевых средств в некомерческих организациях Кисакова, Татьяна В статье рассматриваются методологические и практические аспекты бухгалтерского учета доходов от целевых средств в некоммерческих организациях в соответствии с национальными и международными нормами. Проводится сравнительный анализ национал- ной практики с недавно опубликованным международным стандартом International Non- Profit Accounting Standard), разработанным для некоммерческого сектора и стандарта Financial Accounting Standard Board Accounting Standard Codification Topic 958 for Non-Profit Entities, устанавливающий правила бухгалтерского учета для некоммерческих организаций в США. Выявлены ключевые различия в определении понятия «целевые средства», классификации, в подходах к признанию и оценки доходов от целевых средств и требований к раскрытию информации в финансовой отчетности. Практическая значимость работы состоит в возможности использования полученных результатов для совершенствования бухгалтерского учета доходов от целевых средств, повышения качества управления целевыми ресурсами и улучшения качества финансовой отчетности в соответствии с требованиями международных доноров. УДК: 657.44:334.012.46(478); JEL: M41, М42. ************************************************************************************************************************************* This article examines the methodological and practical aspects of accounting for revenues derived from special purpose funds in non-profit organisations in accordance with national and international accounting regulations. A comparative analysis is carried out between national accounting practices in the Republic of Moldova and two key international frameworks: the recently issued International Non-Profit Accounting Standard, developed specifically for the non-profit sector, as well as the Financial Accounting Standards Board Accounting Standards Codification Topic 958 – Not-for-Profit Entities, which establishes accounting rules for non-profit organisations in the United States. The study identifies key differrences in the definition of “special purpose funds,” their classification, the interpretation of recognition and measurement criteria for revenues from targeted funds, and financial reporting disclosure requirements. The practical significance of this research lies in the potential application of its findings to improve the accounting of restrictedfund revenues, enhance the quality of restrictedresource management, and align financial reporting in accordance with the expectations and requirements of international donors. UDC: 657.44:334.012.46(478); JEL: M41, М42. КИСАКОВА, Татьяна. Методологические и практические аспекты учета доходов от целевых средств в некомерческих организациях = Methodological and Practical Aspects of Accounting for Revenues from Special Purpose Funds in Non-Profit Organisations. Economica. Online. 2025, nr. 4, pp. 107-120. ISSN 1810-9136. Disponibil: https://doi.org/10.53486/econ.2025.134.10 Mon, 01 Dec 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4813 2025-12-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/4759 Reconfigurarea mediului investiţional prin digitalizare Macovei, Anamaria-Geanina; Cosmulese, Cristina Gabriela Digitization of the global economy is profoundly redefining the European investment environment, influencing capital flows, location strategies and competitiveness dynamics. The aim of the paper is to analyze how digitalization is reshaping the investment environment through a comparison between Eastern and Western Europe in the period 2020-2024. The methodology includes the comparative analysis of statistical indicators on digital intensity, digital skills and foreign direct investment (FDI). In order to carry out the contextual analysis of European public policies related to the digital transition, we used statistical data collected from official websites (Eurostat, EIB, OECD, UNCTAD). The results reveal a partial convergence: digitalization stimulates technological investment and increases the attractiveness of Western regions, but East-West gaps remain evident in terms of skills and digital infrastructure. CZU: 339.727.22:004; JEL: M41, F21, F43 MACOVEI, Anamaria Geanina și Cristina Gabriela COSMULESE. Reconfigurarea mediului investiţional prin digitalizare = Reshaping the Investment Environment through Digitization. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 121-123. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.34 Tue, 01 Apr 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4759 2025-04-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/4758 Provocări etice privind utilizarea inteligenței artificiale în domeniul auditului intern Cernovschi, Cristina-Raluca; Ciubotariu, Marius-Sorin; Mihaila, Svetlana In the context of fast advancing technology, artificial intelligence is becoming an indispensable tool in the field of internal auditing to improve the quality of the audit report. However, the integration of intelligent technologies intro-duces a number of challenges related to ethics and accountability. In this context, the aim of this paper is to identify ways in which artificial intelligence can be used in internal audit without breaching ethical principles. The objectives of the research are, firstly, to analyze the ethical dilemmas generated by the automation of audit processes, and secondly, to determine the conceptual and operational framework necessary for the ethical use of artificial intelligence-based techno-logies in internal auditing. Upon the basis of literature review, the results of the research are concretized in a synthesis of the main ethical issues as well as best practices proposed in the literature on the use of artificial intelligence in internal auditing. This study highlights ethical limitations associated with the adoption of artificial intelligence in the field, while providing an overview of the current challenges and solutions identified in the literature. The limitations of the research are the number of studies analyzed, determined by the relatively recent nature of the topic. CZU: 174:[004.8:657.6]; JEL: M42 CERNOVSCHI, Cristina-Raluca; Marius-Sorin CIUBOTARIU și Svetlana MIHAILA. Provocări etice privind utilizarea inteligenței artificiale în domeniul auditului intern = Ethical Challenges of Using Artificial Intelligence in Internal Auditing. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 117-120. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.33 Tue, 01 Apr 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4758 2025-04-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/4757 Impactul globalizării asupra învățământului superior: experiențele Republicii Moldova și Japoniei Frumusachi, Ludmila Economic globalization has triggered profound transformations in higher education, creating the need to train specialists capable of meeting the demands of an interconnected and competitive global economy. The intensification of international trade and the expansion of foreign investments have generated an increased demand for professionals able to operate effectively in international environments, which has influenced both the structure and the content of university programs. In this context, the study compares the experiences of the Republic of Moldova (RM) and Japan, two countries that diverge substantially in terms of economic development, culture, and academic traditions, yet face similar challenges in modernizing their educational systems. The analysis highlights how Moldova, currently in the process of aligning with the European higher education area is restructuring its study programs in accordance with the Bologna Declaration, promoting academic mobility and standardization. In contrast, Japan renowned for the quality and broad accessibility of its education system, is implementing a large-scale educational reform oriented toward innovation, discipline, and technological integration, while also confronting demographic challenges that affect the sustainability of its universities. CZU: 339.9:378(478+520); JEL: M40 FRUMUSACHI, Ludmila. Impactul globalizării asupra învățământului superior: experiențele Republicii Moldova și Japoniei = The Impact of Globalization on Higher Education: Experiences from the Republic of Moldova and Japan. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 114-116. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.32 Tue, 01 Apr 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4757 2025-04-01T00:00:00Z