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

{"title":"Digitalization: peculiarities of the accounting audit in fruit growing with the application of informatin technologies","authors":"Marinela Banaru","doi":"10.53486/issc2023.32","DOIUrl":"https://doi.org/10.53486/issc2023.32","url":null,"abstract":"The importance of the given subject is determined by the current state of the development of agricultural activity at the given time in our country. Agriculture as a well-developed branch in our country from the point of view of obtaining quality products that meet the requirements of the European Union, but also from the point of view of technologies regarding the processing of agricultural land. The agricultural sector is a complex topic. This involves several technical fields: agriculture and animal husbandry; running the business and the market; cooperatives, etc. These initiatives require a high level of knowledge and skills to successfully organize these activities.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"60 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":"129040774","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}

{"title":"Problem issues of regulatory support for accounting and taxation of motor transport services in Ukraine","authors":"O. Ihnatiev","doi":"10.53486/issc2023.07","DOIUrl":"https://doi.org/10.53486/issc2023.07","url":null,"abstract":"The article explores the legislative and regulatory framework governing the accounting and taxation of services in the transportation sector in Ukraine. The author provides an overview of the relevant laws and regulations, including the Labor Code, Tax Code, and laws on transport and road infrastructure. The article also discusses various government resolutions and orders, which set out specific rules for accounting and taxation practices in the sector. The author emphasizes the importance of complying with these laws and regulations, and provides insights into the challenges faced by businesses operating in the transportation sector. Overall, the article serves as a useful guide for stakeholders in the transportation industry seeking to navigate the complex regulatory environment in Ukraine.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"6 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":"121076338","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}

{"title":"Cryptocurrency and NFT investments","authors":"Stefanida Meriacri","doi":"10.53486/issc2023.49","DOIUrl":"https://doi.org/10.53486/issc2023.49","url":null,"abstract":"Criptocurrency is a digital currency in which transactions are verified and recorded by a decentralized system using cryptography, rather than by a centralized authority. This ones attracted people from simple investors to academic people to do many researches about how this market works and how can be a modern alternative to our actual currency market which is formed from currencies of each traded country. This market started to develop in august 2008 and has a real growth in 2011 when apeared other criptocurrencies near principal currency – Bitcoin. After that, in january 2021 on this market the global cap exceedes 1 trillion dollars and was in a continue growth durring the first qurter of 2021 until his global cap reached the number of 2 trillion dollars. After all, in 2015 apeared the first mention about NFT in blockchain register of Ethereum. This ones has a special particularity compared to existing cryptos until then- the lack of need to store or hold an asset, which leads to a certain degree of anonymity south by a large number of investors, and the speed of training of assets. Therefore, the goal of this is to find the main factors that determine the growth of investments in this market, especialy when this market is a little bit sensitive after the fall from May 2022, when Terra token fell in 48 hours by approximately 99.8 %. In this context, the results once again convinced us that many of investors see this market an oportunity to invest where and when they want, to make fast transactions whithout paying exorbitant bank fees, anonymity of transactions and last but not least curiosity.","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":"133908114","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}

{"title":"The applicable aspects of the analysis of the income structure for the decision-making process","authors":"Maria Meghea","doi":"10.53486/issc2023.51","DOIUrl":"https://doi.org/10.53486/issc2023.51","url":null,"abstract":"Due to the tax implications, the income recorded in the accounting of a commercial company requires particularly high attention from managers and accountants. The difference between income and expenses recorded in accounting represents accounting profit. To calculate the fiscal profit, rules are followed that have varied over time with the legislative changes related to the calculation of the profit tax. In addition to their fiscal importance, revenues provide, through their economic analysis, important information about how the unit's resources were used and about the results obtained.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"21 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":"129495128","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}

{"title":"Quantitative research on the identification of possibilities for the improvement of the university curriculum","authors":"Ramona Melania Magan","doi":"10.53486/issc2023.17","DOIUrl":"https://doi.org/10.53486/issc2023.17","url":null,"abstract":"Student's satisfaction with university curricula and their perception regarding professional training for their future career are important factors in the recruitment, selection and employment process, in relation to the evolution of labor demand, universities are forced to redesign and adapt their programs of studies and implicitly the educational plans to respond to market requirements. The aim pursued in this paper is to test the perception of students from the Faculty of Economics, Administration and Business of the Ștefan cel Mare University in Suceava regarding the university curriculum and the skills acquired during the study program. In order to achieve the proposed goal, we formulated the following objectives: O1- review of specialized literature on student satisfaction; O2 – highlighting the level of satisfaction of students; O3 – identifying possibilities for improving the university curriculum. The research methodology is specific to quantitative research, based on a questionnaire, to which 130 students responded out of a total of 165 students. The obtained results are concretized in the profile of the students from the Accounting and Management Informatics study program according to the level of satisfaction, evaluated with the help of independent variables: NSSDS - (Students' level of satisfaction regarding the subjects studied); NSSIF (Student Satisfaction Level with Faculty); CCPM (The skills offered by the curriculum are oriented towards the labor market); CDTS (The curriculum is oriented towards the long-term development of students) and the dependent variable NSSCU (Student satisfaction level regarding university curricula). The importance of the results is relevant for potential students who will want to access these programs, for employers, because they have the opportunity to monitor the students' requirements and to better understand possible situations of non-adaptation to the workplace and last but not least the Ministry of Education which should pay continuous attention to correlating the requirements of the labor market with the university curriculum.","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":"123412128","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}

{"title":"Electronic administration of value added tax in Ukraine: issues of accounting organization and impact on business","authors":"K. Pavlotska","doi":"10.53486/issc2023.12","DOIUrl":"https://doi.org/10.53486/issc2023.12","url":null,"abstract":"The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires research to determine the specifics of VAT accounting, systematize certain stages of its implementation and the impact of recent changes on business. The paper presents the results of a study of the peculiarities of using the electronic administration system by a VAT payer, namely, the issue of accounting for transactions related to the recognition of a tax liability and a tax credit for VAT, which involves the introduction of analytical accounts, which helps to increase the level of control over the state of settlements with the budget. The sequence of the VAT accounting process in Ukraine, which involves the use of an electronic administration system, is shown schematically. Legislative changes regarding the registration of VAT tax invoices are analyzed. The scheme of the decision-making process on registration or refusal to register tax invoices is presented. The impact of the latest legislative changes on business activities is investigated.","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":"126387500","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}

{"title":"Approaches regarding the accounting of income and expenditure related to study fees in technical vocational education institutions","authors":"Ana-Maria Schiopu","doi":"10.53486/issc2023.04","DOIUrl":"https://doi.org/10.53486/issc2023.04","url":null,"abstract":"According to the Educational Strategy \"Education 2030\" aims to improve the infrastructure of educational institutions, including technical vocational education institutions, which will condition the assurance of better study quality, a qualified professional training and a relationship with the labor market. Another objective is the lifelong learning strategy, which is done on the basis of study contracts with technical vocational education institutions against payment. That is why solving the problems of identifying the criteria and classifying income and expenses in the IÎPT of recognition and record, as well as to facilitate their reporting to the beneficiaries. As a result, through this article, I will come with recommendations to the studied units IÎPT regarding the classification of income and expenses from own sources in accordance with its informational needs necessary for the decision-making process.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"24 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":"117171018","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}

{"title":"Digitalization in accounting","authors":"Ionela Ivanov","doi":"10.53486/issc2023.38","DOIUrl":"https://doi.org/10.53486/issc2023.38","url":null,"abstract":"Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the digital platform. A very important feature of our age is certainly the accelerated evolution of the technological field, characterized by an avalanche of optimal solutions (computer programs) for economic activity. It is difficult to imagine areas such as accounting, marketing or other analysis and evaluation activities without digital tools. The advantages of this software include: fast accessibility, detailed presentation of information and accuracy of errors. In addition to the benefits, there are low accounting costs and time required to complete a task it's faster. One of the challenges for young accountants is artificial intelligence. Another major challenge is cyber security, which needs to be integrated into an entity's decision-making processes. In this article, we aim to describing digitalization impact on the field of management accounting and control.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"111 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":"127065526","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}

{"title":"Accounting and tax aspects regarding compromised debts","authors":"Violeta Codrean","doi":"10.53486/issc2023.27","DOIUrl":"https://doi.org/10.53486/issc2023.27","url":null,"abstract":"In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of \"compromised debts\" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity.","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":"129004478","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}

{"title":"Cost classification by economic elements: operating characteristics and optimisation guidelines","authors":"Alina Jidras","doi":"10.53486/issc2023.40","DOIUrl":"https://doi.org/10.53486/issc2023.40","url":null,"abstract":"In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"136 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":"131818096","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}