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

  • Abordări conceptuale privind auditul ciclului de procurări-plăţi 
    Slobodeanu, Svetlana; Muntean, Neli (Academia de Studii Economice a Moldovei, 2014)
    The amplification of market economy relations in contemporary economic life of the Republic of Moldova, the acceleration of business development, as well as the existence of many legal forms of companies and property notably ...
  • Particularităţile contabilizării instalaţiilor speciale la unităţile de cercetare-dezvoltare 
    Cuşmăunsă, Rodica (Academide de Studii Economice a Moldovei, 2014)
    For the purpose of improvement of accounting in the units of research and development, the author has studied the peculiarities of two types of equipment proposing a special account and way of accounting of the special ...
  • Aspecte noi ale contabilităţii veniturilor şi cheltuielilor aferente contractelor de construcţii 
    Popovici, Angela (Academide de Studii Economice a Moldovei, 2014)
    The problems of the accounting of contractual revenue and expenses which are the main elements of any building organization are examined in the article. A range of issues appear when bookkeeping these revenue and expenses, ...
  • Fiscalitatea și dezvoltarea economică sustenabilă 
    Pădurean, Elena; Dinga, Emil; Ionel, Leonida (Academide de Studii Economice a Moldovei, 2014)
    Both the issue of taxation and the issue of sustainable economic development are treated fairly broadly by many authors, but the link between the two matters, which is not treated in the literature, became the primary ...
  • Formarea paradigmelor de administrare anticriză a finanţelor corporative: abordare evoluţionistă 
    Ostrovska, Olga; Ghetiman, Vadim (Academide de Studii Economice a Moldovei, 2014)
    The conceptual frameworks of formation of a new corporate finance management paradigm in the presence of traditional concepts are examined in the article. It is validated that the concepts of corporate finance management ...
  • 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 ...
  • Politici şi practici aferente controlului calităţii în auditul financiar 
    Manoli, Mihail; Zlatina, Natalia (Academide de Studii Economice a Moldovei, 2014)
    In this study, the authors analyzed the situation of quality control of the audit services from the perspective of financial reporting. Audit quality is not merely a function of technical competence, but professional ...
  • Aspecte metodologice şi aplicative privind contabilitatea activelor financiare 
    Ţurcanu, Viorel; Golocialova, Irina (Academide de Studii Economice a Moldovei, 2014)
    At the present moment, any investment contract (debtor, investment in shares, derivative instrument and other) in enterprise is considered a financial instrument. The financial assets arise at the enterprise – investor at ...
  • Reglementarea activității de evaluare în băncile comerciale 
    Băncilă, Natalia; Ganea, Victoria; Mărgineanu, Aureliu (Academide de Studii Economice a Moldovei, 2014)
    În condițiile economice actuale, activitatea de evaluare reprezintă una dintre cele mai importante operaţii privind capitalul, comensurându-l în procesul de tranzacţionare de la un proprietar la altul. Din acest punct de ...
  • Oportunităţi de realizare a studiilor de fezabilitate pentru Republica Moldova 
    Ganea, Victoria; Băncilă, Natalia (Academide de Studii Economice a Moldovei, 2014)
    This article reflects the view of the authors on the possibility of achieving a feasibility study as a conditioning tool of the investment environment quality and associated indicators for determining the efficiency and ...
  • Aspecte noi privind reglementarea normativăa contabilităţii în Republica Moldova 
    Nederiţa, Alexandru (Academide de Studii Economice a Moldovei, 2014)
    In the article are examined the composition and application methods of the main elements of the statutory regulation system of Moldavian entities’ accounting which include: accounting law, international financial reporting ...
  • Estimarea performanţei entităţii în baza valorii economice adăugate 
    Paladi, Valentina; Erhan, Lica; Brașoveanu, Adriana (Academide de Studii Economice a Moldovei, 2014)
    In this article we examine the possibility of estimating the performance of a national economic unit through the indicator of ,,added economic value”. There are described disadvantages of indicators determined in financial ...
  • Rolul comunicării în dezvoltarea personalităţii umane 
    Bîrcă, Alic; Ciobanu, Diana (2014)
    At present, communication is the core component of every learning domain. Communication represents the process of transmission of data and ideas from one person or group to another, it is a common attribute of human beings. ...
  • Valorizarea managementului resurselor umane în cadrul organizaţiilor 
    Bîrcă, Alic (Academide de Studii Economice a Moldovei, 2014)
    In this article we have proposed to target the enhancement of human resource management in organizations. In this regard, we attempted to determine the purpose, place and content of human resource management in the managerial ...
  • Comunicarea de criză– poliţă de asigurare a valorilor organizaţiei 
    Borcoman, Raisa (Academide de Studii Economice a Moldovei, 2014)
    La communication de crise est un élément de crise organisationnelle qu'il soit économique ouculturel, ou l'image. Ou, communication de crise ne peut pas être sous-estimée. Étant directement liée au type de crise ...
  • Aspecte privind metodologia delegării, stabilirea și comunicarea sarcinilor delegate 
    Șendrea, Mariana; Buciușcan, Silvia (Academide de Studii Economice a Moldovei, 2014)
    Delegation is the process of assigning tasks or projects to subordinates and clearly dictating expected outcomes and the timeframe for completion. It must be accompanied by the commitment of subordinates to complete the ...
  • Content of criminal subculture 
    Mariţ, Alexandru; Gumaniuc, Ilie (Academide de Studii Economice a Moldovei, 2014)
    Being objective reality existing criminal subculture (prison) occupies its place in the system of social values determined. Studying criminal subculture (prison) helps us to understand the internal regularities, then ...
  • The sustainable development of the agro food market 
    Condrea, Elena (Academia de Studii Economice a Moldovei, 2014)
    The market is the totality of the social and economic relations in the sphere of exchange through which the sale of goods is ensured. The market is a mechanism that makes buyers and sellers of goods and services meet. The ...
  • Problemele şi perspectivele dezvoltării micului business în Republica Moldova 
    Balan, Aliona (Academia de Studii Economice a Moldovei, 2014)
    The present article analyzes trends in small business development in Moldova. Main problems this sector of the economy faces are discussed and recommendations with for the development of small business in Moldova are proposed.
  • Structura socială: standarde occidentale şi specificul autohton 
    Sorocean, Olga; Coşeleva, Natalia; Filip, Nelly (Academia de Studii Economice a Moldovei, 2014)
    Transformational processes in the post-Soviet space occurring over the last two decades, have affected the social structure of the transitive societies. The social structure in conditions of systemic transformations has ...

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