Economica

12

Authors: Silvia ZAHARCO

The article deals with the study of the canned production potential and economic efficiency of the enterprises that process fruits and vegetables in the Republic of Moldova. We specified several companies that process agricultural raw materials, the traditional range of products manufactured by processing enterprises. At the same time we highlighted the problems that national processing enterprises meet.

14

Authors: Alina DOMNIŞOR, Daniela Nicoleta MEDINȚU, Radu PRODAN

The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations,but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and our empirical study will demonstrate the hypothesis according to which the fiscal risk is minimized through financial audit. The true and fair view of the financial statements depends also of the auditor’s objectives as concerns the total tax summary. It is a new approach of the financial audit that the entities may audit only the components in the financial statements,where these show high risks. It is an approach for the entities that, at present, have no legal requirements of auditing due to the fact that they do not fulfil the size criteria for audit. The scientific step shall be centred on the analysis of the salary, fiscal and social costs by using the financial audit.

15

Authors: Eugeniu GÂRLĂ

The present paper analyses a class of nonlinear optimization problems with special restrictions, we propose a direct method for solving the auxiliary problem, for which we calculate complexity, we also assesses the maximum number of elementary operations and describe the optimal algorithm for performing numerical calculations. The study builds an optimal algorithm for solving the auxiliary problem of PG model; the complexity of this algorithm is O(nm2, N), the number of elementary operations is minimal. Matrix inversion does not depend on the size of problem n and always has constant size -m × m, m << n. Thus, the model PG is fully functional and practically “immune” to the size of the optimization problem.

19

Authors: Anna CEBOTARI

In the presented article are proposed for examination theoretical aspects related to the notion of provision. The authors describe the method of calculation and accounting for provisions regarding the payment of leave.