Browsing 2.Articole by Title

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  • Gestiunea stocurilor prin prisma criteriilor de performanţă 
    Grabarovschi, Ludmila (ASEM, 2015-04)
    In conditions of a developed market economy the stock management is an activity to which is given a special attention because of the importance of their formation and holding. As a result, the managers' responsibility for ...
  • Gestiunea şi auditul sistemelor electronice privind transferul de resurse băneşti 
    Ştahovschi, Ada (ASEM, 2017-09)
    International cooperation, population’s mobility and the insurance of the activity of international economical agents brought to light the need to pass the information on international level. Due to the implementation of ...
  • Global challenges for accounting and auditing in the 3rd decade of the 21st century 
    Hovsepyan, Hripsime; Mnatsakanyan, Hayk (ASEM, 2021-04)
    The purpose of this article is to present the global challenges which already face accounting and auditing and which will accompany them during this decade. They are mainly related to technological development, global ...
  • The goodwill of the financial auditorium 
    Molociniuc (Hrițcan), Mărioara; Grosu, Veronica (ASEM, 2021-04)
    This article aims to highlight the importance of the statutory auditor. The value provided by the statutory auditor in an audit engagement is much more substantial than at first glance. The company's image is reflected in ...
  • Gradul de autofinanțare în administrația publică locală din județul Alba în perioada 2012-2017 
    Burja, Vasile; Dohan (Litan), Cristina-Susana; Mihalcea, Mihaela-Maria (ASEM, 2019-03-15)
    The local public authority, according to local autonomy, acts in the interest of the community it represents. We propose to analyze the level of self-financing of the local public administration in Alba County in the period ...
  • Grupurile de entități și importanța acestora în comunicarea financiară internațională 
    Curagău, Natalia (Academide de Studii Economice a Moldovei, 2014)
    Developing laws and policies according to EU standards in accounting is one of the structural elements that could contribute to Moldova's European integration. EU legislation and policies in the field of corporate ...
  • Harta fluxului de valoare. Instrument modern de analiza a pierderilor interne 
    Grosu, Veronica; Anisie, Laurențiu (ASEM, 2017-03)
    Many production companies, distribution and trade does not address issues of productivity in terms of loss of business processes. Many of those does not develop business processes in terms of value perceived by the customer. ...
  • Hhe Quality of audit in appreciating the corporate governance system 
    Hlaciuc, Elena; Cioban (Lucan), Alexandra Narcisa (ASEM, 2017-03)
    In a changing society, the direction of all organizations must be channeled towards evolution, development and growth. This cannot be achieved without a good governance. In our study we intend to prove that through an ...
  • Historical course of accounting in the Republic of Moldova: realities and trends 
    Lazari, Liliana; Grigoroi, Lilia; Bajan, Maia (ASEM, 2022)
    In this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory ...
  • Identificarea formelor și modalităților de realizare a controlului vamal 
    Popescu, Evghenii (ASEM, 2018-03-15)
    Dreptul vamal reprezintă un instrument hotărîtor în stabilirea relațiilor bazate pe normele legale aferente relaţiilor sociale legate de trecerea mărfurilor şi mijloacelor de transport peste frontiera vamală, perceperea ...
  • Identification of questions about trends in the development of digital banking 
    Tursunova, Munisa; Stroganova, Irina (ASEM, 2022-03)
    The relevance of the analysis of trends in the development of digital banking is due to the fact that it can be useful in the development of strategic decisions by banks, on the basis of which it is possible to obtain a ...
  • IFRS 16 – leasingul 
    Grosu, Veronica; Agapii, Elena (ASEM, 2017-11)
    IFRS 16 is a new standard which is waiting to be approved by the European Union and will be applied beginning on or after 1 January 2019. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose ...
  • IFRS 17 – probleme de implementare și de transparență informațională pentru companiile de asigurări 
    Andrioaia, Ioana; Grosu, Veronica (ASEM, 2023-04)
    On 17 May 2017, the International Accounting Standards Board (IASB) promulgated a new insurance accounting standard, International Financial Reporting Standard (IFRS) 17 Insurance Contracts. This standard significantly ...
  • IFRS: Evoluţii recente şi viitoare 
    Corniciuc, Vitalie (ASEM, 2012-04)
    IFRS: recent and forthcoming evolutions. This study has the aim to emphasize that IFRS are dynamic instruments and tend for continuous improvement to create a clear and understandable reporting framework for key stakeholders ...
  • IInfluenţa informaţiilor de tip cost asupra rezultatului financiar, importanţa lor în luarea deciziilor 
    Bădicu, Galina; Mihaila, Svetlana (Tipografia "CRIO", 2013-04-05)
    Research question aims to assess the cost impact on financial results and their importance in making management decisions. Any entrepreneur, before a specific productive activity, a calculation is made relatively simple, ...
  • The impact of accounting policies on financial results 
    Erhan, Lica; Gamureac, Mihaela (ASEM, 2022-03)
    Applying appropriate accounting policies, in particular choosing alternatives to National Accounting Standards or International Financial Reporting Standards, can have a significant impact on financial results, as the ...
  • Impact of Changes in VAT System on Tourist Sector Growth in Croatia 
    Cevizivic, Ivan; Remenaric, Branka; Cutvaric, Miljenka (ASEM, 2012-04)
    The purpose of this research paper is to determine the impact of decreasing VAT rate on tourist sector services on the size and performance of the tourist sector activity. The important question is: is there any correlation ...
  • The impact of corruption on taxation in the eastern european countries 
    Muntean, Neli; Afrăsinei, Mihai-Bogdan (ASEM, 2018-09)
    Corruption is a phenomenon widespread almost all over the world, but its level varies from country to country. In addition, there are very large discrepancies from one geographic region to another. If in some countries the ...
  • The impact of COVID-19 on accounting profession 
    Erhan, Lica; Casapu, Melisa; Rîșchitor, Gabriela (ASEM, 2022-03)
    This paper aims at presenting the challenges, and trends faced by the accounting profession under the impact of Covid-19. The accounting profession has always assisted to support and shape private and public businesses. ...
  • Impact of covid-19 on the labour market 
    Nimigean (Brinduse), Anca-Ioana (ASEM, 2021-04)
    The rapid spread of the coronavirus worldwide has fundamentally transformed everyday life as we knew it and nearly every country felt its negative effects. Apart from the devastating health consequences, the COVID-19 ...

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