The 5th Economic International Conference (2nd-3rd November 2023) https://repository.utm.md/handle/5014/25403 2026-04-20T11:40:05Z 2026-04-20T11:40:05Z STOIAN, Eugeniu https://repository.utm.md/handle/5014/25481 2023-12-18T12:43:42Z 2023-01-01T00:00:00Z

The place of glosa C1 in sustainable agricultural development STOIAN, Eugeniu Sustainable agriculture is a system of farming that is based on providing the necessary resources for current human populations while preserving the planet's capacity to sustain future generations. Over the last five decades, technologies, irrigation and mechanisation used efficiently have led to increased productivity and quality of agricultural products. But we can't just talk about the positive effects of intensive agriculture, it also has negative effects, it has led to water pollution with chemicals, soil degradation, impoverishment of flora and fauna. Following the sustainable agriculture movement that addresses the social, economic and environmental role of agriculture. To implement sustainable agricultural practice, it is crucial to take a holistic approach and recognize the interconnectedness between individual farms, local ecosystems, communities and even the entire planet. Such a perspective requires coordinated and collaborative efforts in research and education, with a focus on integrating diverse disciplines. In the transition to sustainable agriculture, responsibility does not fall on the shoulders of a single entity, but is shared between farmers, processors, government policy-makers, traders and consumers, each with a key role to play in the process.

2023-01-01T00:00:00Z MUNTEAN, Neli FUSARU, Irina VALUTA, Gabriela https://repository.utm.md/handle/5014/25480 2023-12-18T12:33:03Z 2023-01-01T00:00:00Z

Forecast of the evolution of number of insolvencies in Republic of Moldova MUNTEAN, Neli; FUSARU, Irina; VALUTA, Gabriela Corporate insolvencies is a complex economic, social, and legal process. It represents a macroeconomic problem and has a lot of negative effects, not only at the level of the company and its employees, but also at the level of the country and society. This is the reason that the interest to the corporate insolvencies dynamics and forecast increased. Thus, the ability to analyze and predict the evolution of the number of corporate insolvencies of a country is a benefit for all type of external and internal users. The main objective of the article is to analyze and try to perform the prediction of the number of corporate insolvencies at national level, as well as to make a comparative analysis according to types of economic activity and legal forms of enterprises. The study was conducted over the period 2013-2022. The data was collected from Reports published by state institutions of the Republic of Moldova. The research methods used in this paper are data collection, data processing, comparison, index calculation, descriptive analysis and ARIMA models. Examining trends allows the identification and analysis of the main trends that appear within the analyzed phenomenon. The phenomenon of corporate insolvencies should be considered as a relevant phenomenon, but not a chaotic one, and the forecast of corporate insolvencies evolution is relevant because it aims to identify future trends.; Insolvența corporativă este un proces complex din punct de vedere economic, social și juridic. Reprezintă o problemă macroeconomică și are o mulțime de efecte negative, nu numai la nivelul companiei și al angajaților săi, ci și la nivelul țării și al societății. Acesta este motivul pentru care a crescut interesul față de dinamica și prognoza insolvențelor corporative. Astfel, capacitatea de a analiza și de a prevedea evoluția numărului de insolvențe corporative dintr-o țară reprezintă un beneficiu pentru toate tipurile de utilizatori externi și interni. Obiectivul principal al articolului este de a analiza și de a încerca să realizeze prognoza numărului de insolvențe corporative la nivel național, precum și de a face o analiză comparativă în funcție de tipurile de activitate economică și formele juridice ale întreprinderilor. Studiul a fost realizat în perioada 2013-2022. Datele au fost colectate din Rapoartele publicate de instituțiile de stat din Republica Moldova. Metodele de cercetare utilizate în această lucrare sunt colectarea datelor, prelucrarea datelor, compararea, calcularea indicilor, analiza descriptivă și modelele ARIMA. Examinarea tendințelor permite identificarea și analiza principalelor tendințe care apar în cadrul fenomenului analizat. Fenomenul insolvențelor corporative trebuie considerat un fenomen relevant, dar nu haotic, iar prognoza evoluției insolvențelor corporative este relevantă, deoarece are ca scop identificarea tendințelor viitoare.

2023-01-01T00:00:00Z COJOCARI, Vadim DUBININA, Maryna https://repository.utm.md/handle/5014/25478 2023-12-18T12:24:11Z 2023-01-01T00:00:00Z

Accounting and tax aspects of agricultural product storage losses COJOCARI, Vadim; DUBININA, Maryna One of the problems faced by practicing accountants consists in the correct determination of the amount of natural perishability of agricultural products in the case of finding shortages in the respective stocks, as well as the way of accounting for it. Broadly speaking, the problem in question is conditioned by: the lack of normative acts that establish the norms (in percentages of the mass of stored stocks) of natural perishability with their differentiation by terms of storage, places of storage and ways of storage; the absence of clear and well-founded methodological recommendations regarding the authentic determination of the size of inventory stock shortages that can be qualified as natural perishability; the simplistic, non-concrete and superficial nature of points 50 and 52 of the Regulation on inventory which stipulates the way or particularities of stock inventory whose inventory by weighing and measuring is associated with major time expenditures and significant costs.; Una din problemele cu care se confruntă contabilii practicieni constă în determinarea corectă a mărimii perisabilității naturale a produselor agricole în cazul constatării lipsurilor stocurilor respective, precum și a modului de contabilizare a acesteia. În linii mari problema în cauză este condiționată de: lipsa actelor normative care să stabilească normele (în procente de la masă stocurilor păstrate) perisabilității naturale cu diferențierea acestora pe termene de păstrare, locuri de păstrare și moduri de păstrare; absența unor recomandări metodice clare și întemeiate privind determinarea autentică a mărimii lipsurilor de stocuri supuse inventarierii care pot fi calificate drept perisabilitate naturală; caracterul simplist, neconcret și superficial al punctelor 50 și 52 din Regulamentul privind inventarierea care stipulează modul sau particularitățile inventarierii stocurilor a căror inventariere prin cântărire și măsurare se asociază cu cheltuieli de timp majore și costuri semnificative.

2023-01-01T00:00:00Z MEMEȚ, Diana BURBULEA, Rodica GANGAN, Svetlana https://repository.utm.md/handle/5014/25476 2023-12-18T12:16:00Z 2023-01-01T00:00:00Z

Digital marketing in the light of promoting and strengthening the image on the market MEMEȚ, Diana; BURBULEA, Rodica; GANGAN, Svetlana In the realm of modern businesses, digital marketing occupies a central and essential place. It represents a strategic component of a company's activity, considering the significant changes in consumer behavior and the business environment generated by the digital revolution. Digital marketing is an essential component of modern marketing strategies and represents the use of digital channels to promote and market products and services. It has numerous characteristics and particularities that differentiate it from other forms of traditional marketing. Currently, it has become an essential component in the arsenal of tools of modern businesses, offering significant opportunities for growth, innovation, and direct interaction with consumers.

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