30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III最新文献

{"title":"Agricultural credit in an extended conceptual approach","authors":"Oleg Stratulat","doi":"10.53486/9789975155663.35","DOIUrl":"https://doi.org/10.53486/9789975155663.35","url":null,"abstract":"Financing agriculture is an imprescriptible issue on the agenda. Financial practice, at each historical stage of development, has generated various experiences of financial supply of the respective branch of the national economy. Of these, in the perspective of the present exposition, is the bank credit for agriculture. The conceptual approach, refracted in contemporary opinions on the subject, consolidates the classical essence of the notion. The concept formulated by the author is based on the particularities of the credit elements, which represent the defining characteristics of the agricultural credit. The new conceptual approach to agricultural credit must serve as an economic and moral basis in the design of new credit products in the range of agricultural credit.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127092974","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":"Mathematical methods for evaluating the effectiveness of it investment projects","authors":"Svetlana Ghetmancenco","doi":"10.53486/9789975155663.31","DOIUrl":"https://doi.org/10.53486/9789975155663.31","url":null,"abstract":"In order to ensure the long-term financial stability of investment projects, it is necessary to use mathematical models. Mathematical models allow the optimization of decisions in strategic investment management. There are examined mathematical models that can be used in determining the efficiency of investment projects in computerization.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124950310","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":"A study on the evolution of the audit in the rm in the context of economic regulations","authors":"Sergiu Şoimu, Galina Bădicu","doi":"10.53486/9789975155663.14","DOIUrl":"https://doi.org/10.53486/9789975155663.14","url":null,"abstract":"According to the latest ascents of international and national economic realities, the responsibility assigned to the audit activity becomes a premise for ensuring correct, objective, transparent, and especially comparable financial-accounting information, on the basis of which the best possible economic decision can be made. In this context, the general accounting and auditing framework is continuously improving the quality of its accounting information by applying accounting regulations in line with European Union Directives. Thus, the European Union seeks to align European accounting standards with International Financial Reporting Standards (IFRS) and, at the same time, use a single language in conducting business by finding a point of convergence. As a result, entities must increase their parameters of information competitiveness in relation to competitors in the domestic and international market, because information is the only inexhaustible resource and becomes a real power factor, a good that directly influences the degree of prosperity of an entity. Taking into account the frequent changes in the legislation, we considered important an analysis of the audit entities from the perspective of knowing the current situation of the audit activity in the Republic of Moldova. For this purpose, we conducted a research at the level of audit entities in the Republic of Moldova. From the methods of collecting and systematizing the information, a quantitative research method was chosen, based on a questionnaire. An online questionnaire (Google form) was developed to conduct the research. In this regard, 22 questions were asked, with several options for answers. The design of the questionnaire and the formulation of the questions aimed at observing the main objective of the paper on the evolution of the audit in order to determine the development trends of the profession and adaptability to the current context by identifying the main challenges and skills needed for auditors, the priorities of the audit entities and the advantages of the technology in carrying out the audit missions.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"66 12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123737339","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":"Revenue accounting from the education services in secondary and non-tertiary technical vocational education institutions","authors":"Elena Taban, Anna Șchiopu","doi":"10.53486/9789975155663.17","DOIUrl":"https://doi.org/10.53486/9789975155663.17","url":null,"abstract":"The secondary and non-tertiary technical vocational education institutions (TVET), were switched, from January 1st, 2019, to a financial self-management, which generated a series of problems regarding the accounting of different economic operations. In this article we will address some problematic issues regarding the accounting of income for TVET, namely: - The normative aspects that determine the income from tuition fees; - Definition, classification of revenues in TVET according to different criteria; - Revenue recognition and evaluation; Documentation and accounting of economic operations regarding income. As a methodological support of the investigation will serve the universal methods of research of phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and abstraction scientific. In conclusion, the authors offer solutions to the problematic issues investigated, in particular the determination of income from financing on a cost-per-student basis by state order and tuition fees under contract as well as income classification, recognition, evaluation and accounting of operations on income.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"193 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122852022","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":"Interpreting the correlation between fiscal policy and economic growth in the Republic of Moldova","authors":"Corina Bulgac","doi":"10.53486/9789975155663.45","DOIUrl":"https://doi.org/10.53486/9789975155663.45","url":null,"abstract":"Economic growth is one of the main objectives of the state's economic policy. The experience of several countries shows that most economic recovery policies are based on tax policy instruments, which generate favorable consequences for the real state economy. In this context, the topicality of the research theme can be underlined, which consists in the appropriate identification and optimal correlation of fiscal policy instruments according to the specifics of the national economy and the current stage of development in order to stimulate economic growth.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121667831","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":"Development of the non-banking market in the Republic of Moldova","authors":"Tatiana Cebotari","doi":"10.53486/9789975155663.49","DOIUrl":"https://doi.org/10.53486/9789975155663.49","url":null,"abstract":"The qualitative and continuous consolidation of the non-bank lending sector indicates a trend of transforming microfinance intermediaries into institutions that provide financial services professionally, these entities being an affordable alternative for lending to the population as well as small and medium enterprises. The significant dependence of the enterprises on the bank financing and the limited access to alternative financing sources determine that these enterprises are extremely vulnerable in the conditions of restricting the bank credit. The purpose of the research is to describe the situation in the field of research by elucidating the existing problems at the current stage of financing on the non-banking market in the Republic of Moldova.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130136285","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":"Implementing corporate governance good practices in the banking system of the Republic of Moldova","authors":"Stela Ciobu, Victoria Iordachi","doi":"10.53486/9789975155663.50","DOIUrl":"https://doi.org/10.53486/9789975155663.50","url":null,"abstract":"Corruption in the lending activity, financial fraud or reduced banking efficiency may be the result of a weak and deficient corporate governance mechanism. An eloquent example is given by the frauds uncovered in 2014 in the domestic banking system, namely the governance gaps that allowed the robbery of three banks and the misappropriation of funds of billions of lei by malicious factors. Subsequent investigations revealed a number of serious shortcomings in the management process at several banks, including decision-making in the board of directors, the work of the executive body or reduced transparency of shareholders. The important role of financial intermediation of banking institutions in the economy, their high sensitivity to the potential difficulties arising from inefficient corporate governance and the need to protect the interests of depositors and investors, require that corporate governance for these institutions be of particular interest to maintain the stability of the financial sector. Despite progress in addressing IMF recommendations and the satisfactory performance of banks, there are several governance issues at several banks, including the largest ones. Deficiencies in corporate governance at banks still pose a major risk to systemic financial stability in the Republic of Moldova, and the ability of regulators to act remains restricted. The purpose of this research is to analyse the constraints that caused the banking crisis in the Republic of Moldova and develop recommendations to eliminate the major systemic deficiencies of the Moldovan banking system based on corporate governance good practices.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130716075","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":"Challenges of internal audit in the financial control system of banks","authors":"Stela Ciobu, Ion Cara","doi":"10.53486/9789975155663.43","DOIUrl":"https://doi.org/10.53486/9789975155663.43","url":null,"abstract":"The issue of determining the quality of internal audit in the financial control system of banks is extremely important in order to maintain financial stability. Internal audit was not effective in many cases, mainly because of the combination of three factors: gradual audits, lack of understanding of the bank’s activity and inadequate followup of problems. The fragmented audit resulted from the structuring of the internal audit programs as a series of separate commitments on some activities within the same department or within the bank. Therefore, the introduction of information technology systems and technologies is important for improving the organizational methodology and audit at the current stage of its development. It is also noted that the quality of audit controls depends directly on the training of staff and the improvement of their skills. The research methodology is based on secondary data, including the observation method, the synthetic method, the comparative analysis, the induction and the deduction. The purpose of this article is to explore the quality and independence of internal control and audit in times of crisis and its resolution by improving the financial control system of banks. Following the study, the challenges of internal audit within the banks’ financial control system were identified, and solutions were proposed. At the same time, it was concluded that increasing the importance of financial control and audit have a major impact on the stability of banks.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132577514","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":"Historical course of accounting in the Republic of Moldova: realities and trends","authors":"Liliana Lazari, L. Grigoroi, Maia Bajan","doi":"10.53486/9789975155663.10","DOIUrl":"https://doi.org/10.53486/9789975155663.10","url":null,"abstract":"In this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory approach and description of the specific aspect. It is well known that accounting has been and is dependent on the economic and social development. Therefore, over time, accounting is going through a process of modernization in the Republic of Moldova, and to know the tendency of accounting evolution in the Republic of Moldova in the future, you really need to know its history so far. The research aims to identify the challenges and effects of changes in accounting. The research used scientific research methods, such as: analysis of the legal framework governing the study, synthesis of information, comparison to identify distinctive features, deduction of challenges, and impact assessment through the effects of accounting reforms.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115338291","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 problem of representation of a poligonal domain as a union of the minimum number of convex poligons","authors":"Ana-Maria Prisacaru","doi":"10.53486/9789975155663.23","DOIUrl":"https://doi.org/10.53486/9789975155663.23","url":null,"abstract":"The problem of partition of a poligonal domain with arbitrary holes into a minimal number of convex parts is solved. It is show that this minimal number equals m+c-h-e, where m, c, h and e are respectively the measure of local nonconvexity, the number of connected components, the number of formal holes, and the effective number of region.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122010941","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}