• Stock option plan and incentive capital: modern mechanisms for employee motivation and retention 

  GUMENIUC, Ina; STRATILA, Alina; BOTNARU, Marcela (Technical University of Moldova, 2025)

  The stock option plan and the incentive capital represent essential instruments for companies seeking to develop human resource policies focused on performance and partnership. The experience of the United States and the ...
• Indirect production costs in poultry farming: reasoning on synthetic and analytical hierarchization 

  ȚAPU, Tatiana (Technical University of Moldova, 2025)

  Accounting for indirect production costs (hereinafter - CIP) within the economic formations in poultry farming, as well as those in other agricultural branches, involves certain methodological and practical difficulties ...
• Experience, problems and solutions in the field of accounting for the costs related to the finalization of agricultural products 

  COJOCARI, Vadim (Technical University of Moldova, 2025)

  Currently, the issue of accounting for the costs related to the conditioning of agricultural products (sector classification, documentation, verification of the accuracy of the results obtained, maintaining analytical ...
• Professional fraud: Analytical review and countermeasures 

  LUHOVA, Olha (Technical University of Moldova, 2025)

  The article examines the current state and trends in the development of professional fraud in organisations across various sectors of the economy. It analyses statistical data from the ACFE's international report “Occupational ...
• Ensuring reliable financial information through inventory procedures: implications for sustainable agribusiness development 

  DUBININA, Maryna (Technical University of Moldova, 2025)

  The paper examines the role of inventory procedures in ensuring reliable financial information as a foundation for the sustainable development of agribusiness. It is demonstrated that under wartime challenges, inventory ...

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