Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1最新文献_第4页

Profit (loss) analysis until taxation 利润(亏损)分析直至纳税

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.38

Victoria Ciobanu

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Material cost accounting issues 材料成本会计问题

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.30

Daniela Ghedea

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Success factors in managerial career 管理事业的成功因素

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.22

Aliona Cataraga

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Conformity analysis of fermented cream 发酵乳膏符合性分析

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.29

Ana-Maria Naguevschi

{"title":"Conformity analysis of fermented cream","authors":"Ana-Maria Naguevschi","doi":"10.53486/9789975359023.29","DOIUrl":"https://doi.org/10.53486/9789975359023.29","url":null,"abstract":"Dairy products are of particular importance for human nutrition. They provide about 100 nutrients (26 fatty acids, 45 minerals and 25 vitamins). Especially, fermented cream is among the most important dairy product that has a major demand on the consumer market, being purchased daily by consumers. Cream is high in fat. Cream fats are easily assimilated by the human body. The purpose of this paper is to determine the conformity of fermented cream and the study of standardized indices. The following research methods were included: method of analysis, methods of scientific knowledge and expertise. The paper contains the results of organoleptic, physico-chemical and sensory research on the quality of local and imported cream products. The results of the research show that no product fully met the prescribed requirements. We also studied consumer preferences by sensory analysis of fermented cream (20 points). The highest score was 18.4 points, accumulated by the \"President\" cream. In addition, we checked the correctness of the mandatory information on the product labels. In this sense, out of all the 6 products analyzed, only one product meets the requirements of Law 279 on consumer information on food. The other products are missing one or two pieces of information related to the batch number, product safety information and the label with the translation into the state language.","PeriodicalId":246549,"journal":{"name":"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133368125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Depreciation and amortization of intengible and tangible assets:analysis of referent standards IAS 16 pp&e, IAS 38 intangible assets and IAS 36 impairment of assets 无形资产和有形资产的折旧和摊销:参考准则IAS 16 pp&e、IAS 38无形资产和IAS 36资产减值分析

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.35

Maria Savciuc

{"title":"Depreciation and amortization of intengible and tangible assets:analysis of referent standards IAS 16 pp&e, IAS 38 intangible assets and IAS 36 impairment of assets","authors":"Maria Savciuc","doi":"10.53486/9789975359023.35","DOIUrl":"https://doi.org/10.53486/9789975359023.35","url":null,"abstract":"Nowadays, we live in an era of increase, in which globalization and digitalization are changing our world and our perceptions.A large-scale problem in the internationalization and globalization of accounting and financial reporting is the study, analysis and application of rules and regulations regarding the recognition, measurement, revaluation of the elements of the entity's assets in a normal management cycle, stipulated by International Accounting Standards. So this article is created to provide veridical and exact information about amortization , depreciation, the difference betwixt these accounting methods and emphasize well-regarded information in International Accounting Standards. The process of distinguishing between depreciation and amortization is complex, but using comparative analysis we can conclude: the depreciation and amortization described in IAS 38 and IAS 16 are the same. However, when we talk about depreciation, we are talking about tangible assets, and when we talk about depreciation, we are talking about intangible assets; impairment described in IAS 16 and impairment described in IAS 36 are different processes.","PeriodicalId":246549,"journal":{"name":"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133548548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Research on methods of processing raw materials of plant origin with a view to reducing nitrate substances 以降低硝酸盐物质为目的的植物源原料加工方法研究

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.24

G. Frunză

{"title":"Research on methods of processing raw materials of plant origin with a view to reducing nitrate substances","authors":"G. Frunză","doi":"10.53486/9789975359023.24","DOIUrl":"https://doi.org/10.53486/9789975359023.24","url":null,"abstract":"Recently, in the agricultural industry, in order to increase the amount of harvest, organic and inorganic fertilizers are used, due to which in the plant food products they are contaminated with high concentrations of nitrates, which can bring them to simple limbs of the limbs and face. until the onset of cancer. This research was created to determine the concentration of nitrates in certain fruits and vegetables and to find out some methods to reduce the concentration of nitrates in foods and which methods are more effective in lowering the concentration of nitrites. Following the research, 3 processes were performed to reduce the nitrate concentration. The methods given were 1 storage in the refrigerated state of 2 fruits and 2 vegetables in the results of which a decrease in the concentration of nitrates was obtained from 8% to 31% depending on the product and 2 methods of processing products such as washing with water. within 2 hours for which as object of study were 8 products the most representative results being the decrease by 46.62% for tomatoes and 48.78% for grapes. The other methods are heat treatment and more precisely the boiling and frying of 2 products (potato and carrot), the results of which are presented as the increase of nitrates in boiling products which is due to the displacement of nitrates inside the product to the boiling and frying. nitrates up to 82.56% for carrots and 62.15% for potatoes.","PeriodicalId":246549,"journal":{"name":"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115641725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The importance of usability in developing websites and mobile apps 可用性在开发网站和移动应用程序中的重要性

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.39

Aurel Statnik

引用次数: 0

The assortment and quality of biscuits sold in Chisinau 基希讷乌出售的饼干种类和质量

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.25

Iulia Corosteliova

{"title":"The assortment and quality of biscuits sold in Chisinau","authors":"Iulia Corosteliova","doi":"10.53486/9789975359023.25","DOIUrl":"https://doi.org/10.53486/9789975359023.25","url":null,"abstract":"Biscuits are obtained by baking dough prepared from flour, sugar, fat, honey, glucose, milk, flavors, chemical or biochemical afanators, etc.as a food product, biscuits have special qualities in terms of taste and nutritional value. The range of biscuit assortments is very rich due to the numerous raw and auxiliary materials that are used, the different proportions of raw materials and the applied technological processes. In my work, 2 types of biscuits will be analyzed: gluten biscuits, chemically afanati, shaped by punching and drawing, where the sugar content represents a maximum of 20 and the fat content is a maximum of 12; sugar biscuits, chemically afanat, shaped by rotating shapes and by drawing, for which the sugar content is at least 20 and the fat content is at least 12. The theme of the given work is very important, because biscuits are one of the most important groups of flour products. Biscuits-the bakery specialty with the highest consumption rate. The biscuit is the affordable product, easy to purchase and store, appreciated worldwide by all categories of consumers, for its satiety and discreet flavor. Biscuits can be a luxury product. Here is a solution by which premium biscuits, prepared for the purpose of being given at different occasions, such as Christmas, Valentine's day or other events, generate new sales vectors internationally. The object of the research is 6 types of biscuits in the consumer market of Chisinau municipality. Research Methodology: the samples under investigation were taken according to the requirements of the normative acts in force. The determination of biscuits quality was performed according to standardized organoleptic and physico-chemical indices. Out of 6 samples analyzed only 1 corresponds to all requirements. Other samples have deviations from the marking rules and one also has the value, which is not admissible at the indication alkalinity.","PeriodicalId":246549,"journal":{"name":"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116521655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Some convergences and differences on the accounting treatment of stocks by prism national and international provisions 三棱镜国家和国际规定对股票会计处理的趋同与差异

Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1 Pub Date : 2023-03-01 DOI: 10.53486/9789975359023.33

Violeta Codrean

引用次数: 0