Studia Universitatis Moldaviae. Stiinte Exacte si Economice

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Authors: Lucia CASTRAVEŢ

À tout moment et en toute société, la fiscalité est considérée comme une inopportunité pour tous les contribuables. Son existence et sa manifestation est justifiée, parce que le fonctionnement de chaque société entraîne certains coûts. Si les propres ressources dont l’état les peuvent obtenir, qui viennent, par exemple, des propriétés publiques (les domaines de l’état) ne sont pas suffisants, ce qui se passe en général, à ce moment-là il doit être prélevés des impôts. En fait, les impôts payés par les personnes physiques et les personnes juridiques peuvent être considérés les rémunérations des services de n'importe quel type dont l’état ou ses institutions les assurent.

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Authors: Iulia CAPRIAN, Tatiana COVALSCHI, Ecaterina ULIAN

Despite of all the efforts that some scientists put to find the first operations of insurance and reinsurance, they could not reach the goal. However, after lengthy searches, there were found evidences of risk-sharing operations dating from the same period with the emergence of the first forms of organized trade. The idea of the reinsurance has the same roots from the human instinct that has led to the emergence of insurance, namely the wish that the damage suffered by a person to be supported by many people.

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Authors: Алина ПОЛКАНОВА

The article presents the results of research of the additional factors necessary for the formation and evaluation of real investment projects. Necessity of the analysis of dangerous geological processes is demonstrated and proved. As a result could be achieved optimization of the process of investment analysis.

4

Authors: Victoria POSTOLACHE, Olga GHEREGA

The issue of hedging derivatives is a modern and very important topic for financial science. Continually study of this topic involves building of new hedging techniques and solving problems by implementing these techniques. The most significant hedging techniques are imperfect hedging techniques. Imperfect hedging techniques can reduce the cost of coverage by taking on them risk of loss. Imperfect hedging techniques can be classified into three groups: quadratic hedging, quantile hedging and expected shortfall hedging. The choice of hedging techniques influences the structure of hedge positions.

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Authors: Iulia CAPRIAN

CARGO insurance and international transport of cargoes is a type of insurance that requires strict regulation both at national and international level, conducted by acts, conventions, laws that are developed in strict accordance with the needs of the entire insurance market.

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Authors: Руслан БАТИЩЕВ

For non-bank financial institutions in the Republic of Moldova include microfinance institutions, leasing and mortgage companies. In the past few years, the Republic of Moldova have developed rapidly financial companies. At this point in our country they number 85. This is despite the presence of 14 commercial banks and 20 leasing companies.

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Authors: ZREKAT Awny

The article addressed the concept of quality in company management as the most important challenge facing modern organizations. Quality constitutes one of the indices to evaluate companies by measuring their current situation and their future among other companies.

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Authors: Руслан БАТИЩЕВ

For every national monetary system of the central bank's foreign exchange reserves are the symbol and guarantor of its stability. The increase in foreign exchange reserves as a result of economic development creates favorable image of the State. Power deficit countries foreign exchange reserves, must be constantly ready to currency, banking and debt crisis.

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Authors: Liliana LAZARI

Currently accounting department represents an activity of particular interest, both as individuals and legal entities. Therefore in this article will examine the "pillars" of operation of accounting and the need to know it.

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Authors: Silvestru MAXIMILIAN, Galina ULIAN, Iulia CAPRIAN, Daniela FILIP, Iurie CAPRIAN

When speaking of Soft Power, it is required to interpret the notion. The idea of the existence of SP belongs to American J.Nye. SP is an unquantifiable forces. Absence of SP and presence of SP in the west of Germany contri¬buted to the fall of the "wall" separating the population. SP defied BF, removed it, and contributed to the unification of Germany. J.Nye provided a definition: SP is the ability to do, to contribute to the course of economic, social processes, which, without the presence of SP, would not occur.

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Authors: Tatiana DIACONU

Signing (DCFTA) agreement with the EU will give the opportunity to the economy of Republic of Moldova to reach EU standards as far as the competitiveness and the place into the world economy. This in its turn will open new possibilities not only for the trade between EU and the Republic of Moldova, but also for trade in Moldova with the rest of the world, having regard to the worldwide recognition of the standards and European Union standards. New opportunities for EU market and higher production standards in Moldova will boost investments, will stimulate modernization of the agriculture sector and improve working conditions. So, Moldova will take advantage of new business opportunities and easier access to EU market.

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Authors: Ecaterina BURLEA

For organizing a profitable activity, any entity has to dispose a well-argued technical potential, represented by Fixed Assets. Therefore, the accountants of these entities collide with the situation of calculating depreciation and their reflection in the accounting. In this article, the author aims to study and to present the problems related to the calculation of fixed assets’ depreciation in accordance to the legislation of the republic of Moldova and to reveal the strengths of the neighbo¬ring countries’ legislation in this field.

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Authors: Boris HANCU

In this article we study the non-informational two person game with complete and perfect information. The perfect information stipulate that we can use the informational extended strategies generated by a two- directional informational flow. We propouse a new method for solving these games using Harsanyi-Selten principle.