{"title":"Money market funds - european experience and perspectives for the Republic of Moldova","authors":"Denis Vostricov","doi":"10.53486/9789975155663.46","DOIUrl":"https://doi.org/10.53486/9789975155663.46","url":null,"abstract":"Money market funds (MMFs) are successful due to the high level of liquidity, security and return characteristic to money market instruments, being an effective tool for short-term treasury management. The article aims to summarize the European experience in structuring MMFs and funding prospects in Moldova.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"32 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":"126834622","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":"Ways of growth of revenue of the public national budget In the Republic of Moldova","authors":"Lidia Sviridenco","doi":"10.53486/9789975155663.40","DOIUrl":"https://doi.org/10.53486/9789975155663.40","url":null,"abstract":"At the present stage of development of our country, there is a need to improve the level of economic stability. One of the links that can ensure this phenomenon is the public national budget, namely the optimization of revenues and expenditures in it, because they ensure the social and economic development of the Republic of Moldova and its regions. The public national budget deficit has been observed in the Republic of Moldova for several years in a row, which indicates a lack of revenues to cover all expenditures. Therefore, it is necessary to direct all efforts to find sources of growth of its revenues and their rational use.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"61 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":"124194294","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":"Effects of integrated reporting in the stajeholder communication process","authors":"Ana-Carolina Cojocaru, Svetlana Mihailă, V. Grosu","doi":"10.53486/9789975155663.20","DOIUrl":"https://doi.org/10.53486/9789975155663.20","url":null,"abstract":"Financial and non-financial reporting has been the primary means of communication between the firm and its stakeholders from its inception. Over the years, businesses and organizations have evolved to meet the everchanging demands of the commercial and social environment. The integration and reciprocal connection of both financial and non-financial data is now the final link in the evolution of reporting. Integrated reporting is undoubtedly a significant step forward in the evolution of corporate reporting; nonetheless, it is critical to examine if stakeholders' information demands are sufficiently met and whether they will function as a universal communication tool for businesses and their stakeholders. The purpose of this study is to identify and assess the benefits and drawbacks of using integrated reporting as a tool for communicating with stakeholders. The examination of the literature, comparative analysis, as well as induction and deduction are the research methods utilized to attain the specified aim.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"45 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":"125231225","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":"Mainstreaming gender perspectives into the budgetaryfiscal policy in the Republic of Moldova","authors":"Rodica Zadnipru","doi":"10.53486/9789975155663.39","DOIUrl":"https://doi.org/10.53486/9789975155663.39","url":null,"abstract":"Testarea aspectelor generale și normative ale analizei de gen și evidențierea factorilor responsabili de abordarea integratoare de gen în încercarea de a introduce factorul respectiv și instrumentul de analiză de gen în politica bugetar-fiscală în Republica Moldova.","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":"129924752","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":"Reforming the audit quality assurance system in the context of the new requirements of professional standards","authors":"Anatolie Iachimovschi","doi":"10.53486/9789975155663.19","DOIUrl":"https://doi.org/10.53486/9789975155663.19","url":null,"abstract":"The scientific investigations carried out on this research topic aim at examining the new requirements of the professional standards in the conditions of developing the methodology for exercising the audit missions. Within the research topic, the normative acts in the field were investigated, the good international practices in the exercise of the auditor profession aiming to highlight the current difficulties determined by the connection to the quality assurance standards in this field.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"107 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":"130318239","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":"On behavior of geodesics on a pair of hyperbolic pants","authors":"Vladimir Balcan","doi":"10.53486/9789975155663.09","DOIUrl":"https://doi.org/10.53486/9789975155663.09","url":null,"abstract":"We first discuss known rezults of geodesics on pair of pants and then propose new research problems about behavior of geodesics on a pair of hyperbolic pants (general, symmetric and generalized). This article presents a new way to classify geodesics on a pair of pants. We show that a geodesics on hyperbolic pair of pants can be classiffied into types.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"2 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":"133739599","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 impact of international financial institutions on the development and sustainability of the economic sustem of the Republic of Moldova","authors":"Сергей Ступачев","doi":"10.53486/9789975155663.57","DOIUrl":"https://doi.org/10.53486/9789975155663.57","url":null,"abstract":"Рассматривается финансовая поддержка ведущими Международными Финансовыми Институтами (МФИ) — Международным Валютным Фондом и Группой Всемирного Банка Республики Молдова. Исследование фактологического материала финансовых отношений Молдовы с этими организациями показало, что сотрудничество с ними происходит по всем финансово-экономическим аспектам, которые имеются в их активе. Проведенный регрессионный анализ оценки значимости корреляционной связи между объемами финансовой помощи МФИ Республике Молдова и ее ВВП (ППС) выявил довольно значительное влияние этой финансовой помощи на экономическую систему страны. Сформулированы рекомендации по повышении роли и влияния Международных Финансовых Институтов, как основного доступного источника финансовых средств для Республики Молдова в процессе реформирования ее экономики и во время кризисных явлений.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"22 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":"131959236","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":"Considerations about the structure and preparation method of the new format of profit and loss statement","authors":"Alexandru Nederiţa","doi":"10.53486/9789975155663.11","DOIUrl":"https://doi.org/10.53486/9789975155663.11","url":null,"abstract":"The new format of profit and loss statement was elaborated based on the Annex VI of the Directive 2013/34/EU and entered into force starting reporting period 2020. In this format additionally were included several categories of income and expenses that characterize the operational and financial activities of the entity. This article examines the main issues concerning to the structure and preparation method of the profit and loss statement which relate to:- general rules for preparation the profit and loss statement;- the way of calculation the indicators related to revenues, expenses and financial results;- the structure of the notes to the profit and loss statements;- the presentation of the information related to the expenses classified by nature. The accounting regulations of the Republic of Moldova provide for two formats of the profit and loss statement (complete and condensed) which are prepared according to the category and information needs of the entity. Key words: profit and loss statement, entity, explanatory notes, revenues, expenses, financial results, financial period, financial performance.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"18 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":"125410608","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 impact of mergers and acquisitions transactions on the economic development","authors":"Наталья Костова","doi":"10.53486/9789975155663.42","DOIUrl":"https://doi.org/10.53486/9789975155663.42","url":null,"abstract":"One of the most important factors that determine the competitiveness of any country is the effective functioning of its business environment. For continuous development and becoming a leader in the conditions of tough global competition, the country needs a class of effective and efficient owners who can bring companies to the highest level and who care about their improvement. Mergers and acquisitions (M&A) are one of the mechanisms for redistributing property, thus determining how the national economy will function in the future. Mergers and acquisitions are a current dynamic trend in the development of modern corporations. The main reason for this rapid growth is competition, which forces companies to actively seek investment opportunities, effectively use all available resources, and optimize costs. The impact of M&A transactions on the country's economy has been examined by researchers from different countries, both developed and developing. However, the impact of such M&A agreements on countries' economic growth has been assessed as controversial.","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"116 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":"127981092","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":"Use of econometric models for solvency analysis and estimation of probability of bankruptcy of the enterprise","authors":"Ольга Пугачева","doi":"10.53486/9789975155663.01","DOIUrl":"https://doi.org/10.53486/9789975155663.01","url":null,"abstract":"The article is devoted to the analysis of modern approaches to assessing the solvency and probability of bankruptcy of the enterprise using econometric models. An example of building an econometric model based on the national methodology for analyzing the solvency of a business entity is given","PeriodicalId":413662,"journal":{"name":"30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, Vol III","volume":"118 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":"124207207","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}