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

  • 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 ...
  • Modul de contabilizare a modificărilor capitalului social 
    Lungu, Daniela (ASEM, 2021-04)
    In the accounting regulations, changes were made to the operations related to changes in the social capital, in particular which refers to: cancellation of account 312 ,,Additional capital", introduction of the new account ...
  • Dezvoltarea fluxului de clienți pe baza unui sistem de amenajare calitativ 
    Frunza, Valeria (ASEM, 2021-04)
    In order to manipulate the client flow in a business market, may it be a grocery store or a supermarket, the merchandiser has to know the proper way to manage it’s weak points and strong points regarding it’s space. ...
  • O etalare eficientă- în stabilirea și stimularea vânzărilor 
    Leahu, Nicoleta (ASEM, 2021-04)
    Display has been and will always be a sustainable development perspective in the field of trade to which enormous attention must be drawn, because it represents the close link between the trade unit and the consumer - it ...
  • Valorificarea turistică a zonei geografice "Alpii Francezi" 
    Praporșcic, Alina (ASEM, 2021-04)
    This article is based on the tourist description of the destination "French Alps", which is the top region of mountain tourism. The purpose of this research is to find out the specifics of this area, why it is so famous. ...
  • Tendințe gastronomice noi 
    Cojocaru, Maiana (ASEM, 2021-04)
    L’actualité du sujet de recherche tient à l’intérêt croissant de la population pour le domaine gastronomique et à sa volonté de changer son alimentation, d’essayer de nouveaux produits. La gastronomie est un domaine qui a ...

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