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Provocările contabilității în viziunea tinerilor cercetători, editia VII最新文献

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The Influence of Inventory Accounting Options on Financial Performance 存货会计选择对财务绩效的影响
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-07-01 DOI: 10.53486/issc2023.05
Vilena Tiscenco
{"title":"The Influence of Inventory Accounting Options on Financial Performance","authors":"Vilena Tiscenco","doi":"10.53486/issc2023.05","DOIUrl":"https://doi.org/10.53486/issc2023.05","url":null,"abstract":"Although they are limited by certain fiscal constraints or accounting law regulations, the development of accounting policies leaves a margin of choice to the entity's managers in the sense that they can choose between several allowed methods, they can opt for the use of the regulated exceptions provided, but all policies accounting must comply with national regulations in the field or International Financial Reporting Standards. Next, we propose to emphasize the aspects of the proposed options with reference to the standards that aim at one of the most essential elements of the accounting balance sheet in the ongoing activity - stocks, which may be necessary for users depending on the particularities of the activity carried out by the entity in which they operate.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116643492","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
Modeling the relationship between tourist flows and the performance of the hotel industry in Romania 罗马尼亚旅游流量与酒店业绩效之间的关系建模
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-07-01 DOI: 10.53486/issc2023.16
M. Budeanu
{"title":"Modeling the relationship between tourist flows and the performance of the hotel industry in Romania","authors":"M. Budeanu","doi":"10.53486/issc2023.16","DOIUrl":"https://doi.org/10.53486/issc2023.16","url":null,"abstract":"The hotel industry is represented by primary service industry tourist reception facilities that provide tourists with accommodation and food services - hotels, motels, guesthouses, inns, being excluded from this reception structures that do not have food facilities included in them or those that give tourists the opportunity to prepare their meals on the premises ( the industry of secondary tourist reception services - villas, bungalows, holiday villages, cabins, etc.). Through this research I would like to analyze the flows of tourists in relation to the performance of the hotel industry, presenting the evolution of the performance indicators as well as the number of tourists who purchased accommodation services at hotels in Romania.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116427671","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
Comparative analysis of the tax system in EU countries 欧盟国家税收制度比较分析
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.14
Constantin Apopii
{"title":"Comparative analysis of the tax system in EU countries","authors":"Constantin Apopii","doi":"10.53486/issc2023.14","DOIUrl":"https://doi.org/10.53486/issc2023.14","url":null,"abstract":"It is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more developed states, versus the states on the eastern side that they went through the communist period. The purpose of this analysis is to make us aware that the passage of 40-50 years through a totalitarian system produced certain unfavorable effects for the economies of those countries, with lagging behind the most democratic ones, through analyzes of some public statistics, but also the closeness of some from former communist countries to more developed countries. We also show that state taxes are also related to taxed incomes, as such in more developed countries the proportions may be higher, compared to those left behind. It is obvious the value added tax, as being the largest, but also the contribution for pensions, so those for income or profit tax, but also the contribution for health have lower percentages. From another point of view, another element that worked and continues to work, are those political visions of the various governments that were or are in the EU countries, and the measures that they ordered in different periods or in those of management of the crises that affected the 27 EU countries in certain periods.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125117252","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
Accounting policies, their formation and classification 会计政策及其形成和分类
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.59
Nikita Ivanov, Danila Zakatov
{"title":"Accounting policies, their formation and classification","authors":"Nikita Ivanov, Danila Zakatov","doi":"10.53486/issc2023.59","DOIUrl":"https://doi.org/10.53486/issc2023.59","url":null,"abstract":"The article and monograph examine the classification and applied principles of accounting in the Republic of Moldova, as well as describe the organization and formation of accounting policies. The purpose of this work is to deepen and expand knowledge about accounting. To write the article, methods of analysis, description and comparison were used, and after studying the material in detail, it was described how the principles affect the accounting and financial accounting of enterprises.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125254963","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
Accounting aspects of the RunPay Moldova payment system RunPay摩尔多瓦支付系统的会计方面
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.53
Dan Cusmaunsa
{"title":"Accounting aspects of the RunPay Moldova payment system","authors":"Dan Cusmaunsa","doi":"10.53486/issc2023.53","DOIUrl":"https://doi.org/10.53486/issc2023.53","url":null,"abstract":"In the modern world more and more people prefer electronic money and are trying to go cashless. With the evolution of technologies, in recent years, modern methods of settlement through electronic payment systems have begun to break through the market of the Republic of Moldova (with delay, compared to Western countries) and to be widely used. Settlers in this respect have been and are IT companies, which interact more intensively with business partners (suppliers and customers) abroad and already make extensive use of such electronic payment systems. Subsequently, electronic payment systems started to be used by companies operating in the retail sector. Such economic entities are becoming participants in a new form of trade, which has been growing in recent times and offers domestic traders and producers the opportunity to enter foreign markets more easily, quickly and efficiently. In this context, this article examines the issues related to accounting for the RunPay MDL payment system.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116624139","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 particulars of accounting for goods stocks under automated conditions 在自动化条件下对存货进行会计处理的详细情况
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.37
Irina Brighidin
{"title":"The particulars of accounting for goods stocks under automated conditions","authors":"Irina Brighidin","doi":"10.53486/issc2023.37","DOIUrl":"https://doi.org/10.53486/issc2023.37","url":null,"abstract":"The continuous and favorable development of an entity depends on numerous economic factors, and one of the most important is based on financial-accounting information, which is provided by accounting for various information users. The actuality of the theme investigates the peculiarities of the accounting of goods stocks in automated conditions, ensuring their efficient management starting from procurement to marketing. The current environment does not allow accounting departments to carry out their work without the application of contemporary technologies and access to remote information. In this way, the automation of accounting processes increases daily efficiency.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129286058","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
Financial and tax communication concerning taxes due by the authorized person 就被授权人应缴纳的税款进行财务和税务沟通
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.20
Dorina Plescaci
{"title":"Financial and tax communication concerning taxes due by the authorized person","authors":"Dorina Plescaci","doi":"10.53486/issc2023.20","DOIUrl":"https://doi.org/10.53486/issc2023.20","url":null,"abstract":"An authorized person is an economic enterprise, without legal personality, organised by a person, using mainly his own labour force. Of course, the activity of an authorized person includes ongoing financial and tax communication with the tax authorities. Thus, the main purpose of this paper is to present the process of financial and fiscal communication of taxes due by the authorized person. The objectives of this article are: to define the concepts of authorized person, financial communication, tax communication; to highlight the current state of research in this field; to illustrate through examples and cases the financial and tax communication of taxes owed by authorized person. Through the presentation and analysis of the above-mentioned aspects, we will mirror the authorized person through the tax prism and identify elements that can be improved by the tax authority to encourage the activity of the authorized person.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128164874","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
Methods of analysis of financial assets 金融资产分析方法
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.06
Daria Kravet
{"title":"Methods of analysis of financial assets","authors":"Daria Kravet","doi":"10.53486/issc2023.06","DOIUrl":"https://doi.org/10.53486/issc2023.06","url":null,"abstract":"The implementation of the financial asset management system of any enterprise in every branch of the economy is an integral condition for its successful functioning. The question of applying appropriate methods of analyzing financial assets of enterprises to form a management system for them, to improve the efficiency of their work, is becoming particularly relevant in the current conditions of the development of the economy of Ukraine. The set of methods for analyzing financial assets represents an analytical toolkit, the expediency of using which in the process of preparing analytical information for management must correspond to the goals, tasks and directions of the analysis, ensuring the implementation of its functions in the management system of enterprises and the adaptation of results to the information requests of users, as well as being determined by the appropriateness for implementation certain analytical procedures according to the selected methodology.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115916562","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
Valuation of financial and non-financial information in attracting socially responsible investments 对吸引社会责任投资的财务和非财务信息进行评估
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.15
Iulia-Maria Tiganas, Simona Spatariu
{"title":"Valuation of financial and non-financial information in attracting socially responsible investments","authors":"Iulia-Maria Tiganas, Simona Spatariu","doi":"10.53486/issc2023.15","DOIUrl":"https://doi.org/10.53486/issc2023.15","url":null,"abstract":"A key factor in the evaluation of contemporary companies at this time is the contribution of these entities to the social life of the community of which they are a part. In this sense, the purpose of our work is to carry out a comparative analysis regarding the sustainability of socially responsible and non-responsible companies. In order to achieve the proposed goal, the following objectives were established: Objective 1: Deepening the concept of socially responsible investment; Objective 2: Bibliometric analysis of specialized literature through the Web of Science platform with the theme \"Socially responsible investments\"; Objective 3: Comparative analysis of the sustainability of socially responsible and non-socially responsible companies.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132542173","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
International accounting standards in assessing the financial condition of business entities 评估企业财务状况的国际会计准则
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.33
Magdalena Darnowska
{"title":"International accounting standards in assessing the financial condition of business entities","authors":"Magdalena Darnowska","doi":"10.53486/issc2023.33","DOIUrl":"https://doi.org/10.53486/issc2023.33","url":null,"abstract":"The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act also imposed this requirement on all banks. For this reason, IAS have a very large impact on the assessment of the financial condition of these entities.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131135305","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
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