IREK – AESM: Institutional Repository of Economic Knowledge: Recent submissions

  • Analiza juridică privitor la acceptarea şi renunţarea la moştenire 
    Simonov, Alina (ASEM, 2021-04)
    The fundamental pillar of transmission patrimoniale mortis causa constitutes it the right of succession option. It depends on his exercise who will become the heir of the deceased, how the wealth will be divided succession, ...
  • Reflecții privind respectarea domiciliului, vieții private și de familie 
    Sîrbu, Loredana (ASEM, 2021-04)
    This article aims to highlight the need to comply with the rule of law in an imposing society on the elements that make up privacy as a whole, as protected by international regulations, but also the practical role it played ...
  • Эффективность шаблонов проектирования в программной инженерии 
    Statnic, Aurel (ASEM, 2021-04)
    Design patterns are always a useful concept that can be used when designing and developing a software application. Performance plays an important role in the quality attribute of an enterprise application. The purpose of ...
  • Securitatea datelor cu caracter personal în mediul virtual 
    Negoița, Ioan (ASEM, 2021-04)
    The research reflect the importance of personal data security of users of electronic platforms, because with the development of information technologies beneficial to the population have developed various methods of scams, ...
  • Încadrarea seniorilor în mediul digital 
    Varzari, Marcela (ASEM, 2021-04)
    As we can see, "digitalization" is a very common concept in contemporary society, a phenomenon almost indispensable in the daily work of all people. The beneficial effects of digitization can be felt especially on the ...
  • Impactul decalajului generațional asupra bussiness-ului 
    Boldurescu, Mihaela (ASEM, 2021-04)
    Whether, it is health, political, social or cultural issues, it seems the older generation always forgets they were disobedient and rebellious too, in their youth. Generation gap would not be that serious a problem if ...
  • Contabilitatea mijloacelor fixe 
    Hreceniuc, Briana (ASEM, 2021-04)
    Le but de l'élaboration de ce travail est centré sur l'analyse de la manière d'organisation de la comptabilité des immobilisations corporelles qui présente une ample sphère d'applicabilité. Afin d'atteindre le but proposé ...
  • Puncte de vedere privind tratamentele contabile aferente imobilizărilor necorporale 
    Cioban, Alexandra (Academy of Economic Studies of Moldova, 2021-04)
    The aim of our work is focused on the analysis of the possible treatment related to intangible assets, especially on the development of an example of application of these treatments on certain categories of intangible ...
  • Evoluția bilanțului în ultimul deceniu 
    Brighidin, Irina (ASEM, 2021-04)
    The balance sheet is the main source of information for the internal and external users of the enterprise. The balance sheet assesses the value and structure of the company's assets, the degree of indebtedness of the ...
  • Digitalizarea profesiei contabile 
    Bocan, Mihaela (ASEM, 2021-04)
    This research aims to provide an overview of the evolution of accounting and the inclusion of this profession in the digital age. Technology is advancing very fast, and of course it has also entered the field of accounting, ...
  • Aspecte contabile în contextul pandemiei 
    Bordea, Olga (ASEM, 2021-04)
    The pandemic came with many changes and challenges for all employees, especially for those that work in the financial-accounting field. To cope with the problems caused by the virus, they had to adapt to the new changes ...
  • Unele incursiuni ale conceptului de contabilitate verde 
    Codrean, Violeta (ASEM, 2021-04)
    The population and the host of humanity itself face unprecedented challenges in terms of environment and climate, threatening its well-being. In order to reduce their own impact on the planet, the entities demonstrate a ...
  • Impactul modificarilor operate în SNC-uri asupra prezentării informaţiilor aferente creanţelor în situaţiile finaciare 
    Rusu, Gabriela (ASEM, 2021-04)
    In this research we studied how receivables are classified and how they are registered in receivable dependence. The correct registration of receivables and the correct placement in the financial situation is important, ...
  • Tratamente contabile privind recunoașterea și evaluarea stocurilor 
    Guzun, Iraida; Pecu, Mihaela (ASEM, 2021-04)
    The stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks accounts not only ...
  • Raportarea poziției financiare prin bilanț: evoluția și conținutul acestuia în Republica Moldova 
    Platon, Inga (ASEM, 2021-04)
    The balance sheet is a methodical procedure specific only to accounting, drawn up on the basis of the principle of double representation of the patrimony, which systematizes and generalizes the accounting information. It ...
  • Contabilitatea investițiilor financiare 
    Mihăescu, Ionela Mihaela (ASEM, 2021-04)
    Investments have the role of generating element in any economic activity, which makes a company to be born, to carry out its activity or to modernize and develop the production capacity. Investments are the main factor in ...
  • Aspecte contabile și fiscale ale softurilor 
    Gorgos, Nicoleta (ASEM, 2021-04)
    In this article are examined the problems of the accounting and tax issues of software created by residents of information technology parks. In this article would like to respond to the various questions about how to account ...
  • Contabilitatea și calculația costului de producție 
    Alexa, Valentina-Mădălina (ASEM, 2021-04)
    The purpose of our work is focused on cost accounting or management accounting which clarifies the concepts of expenditure and costs, but also the use of concepts, theories, paradigms regarding cost calculation, to explain ...
  • Aspecte contabile privind donațiile filantropice 
    Patrașcu, Vlada (ASEM, 2021-04)
    In this research I approached the topic of philanthropic donations through the accounting. Philanthropy must be more than just a charitable donation. It is an effort an individual or organization undertakes based on an ...
  • Puncte de vedere privind politicile contabile aferente capitalului social 
    Circo, Daniela (ASEM, 2021-04)
    The purpose of this paper was to address both theoretical and applied aspects of social capital accounting in order to obtain a better understanding of notions. The first part of the paper begins with a short theoretical ...

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