Studia Universitatis Moldaviae. Stiinte Exacte si Economice

11-17

Authors: Alisa MOŞNEAGA

The article presents a study of the scientific work on creating new methods of treatment and stress-free organic crops in all stages of development, reducing the period of germination and growth, increasing resistance to the influence of external factors and crop production yield.

22-29

Authors: Dumitru DUCA, Tamara POTLOG

In this study, properties of copper phthalocianine (CuPc) films deposited by close space sublimation and photovoltaic devices based on them were investigated. The effect of the thermal threatment in different conditions on the structure and the optical properties were investigated by XRD analysis and optical spectroscopy (transmittance and reflectance). The ITO/CuPc/Al si ITO/PEDOT:PSS/CuPc/Al structures were fabricated and the photoelectric properties were studied. Was established that the utilization of the PEDOT:PSS layer in the fabrication of the structure improve photovoltaic parameters, especially open circuit voltage.

40-45

Authors: Dina CEBAN

Identities of length 5, with two variables in binary quasigroups are called minimal identities. V. Belousov and, independently, F. Bennett showed that, up to the parastrophic equivalence, there are seven minimal identities. The existence of paratopies of orthogonal systems, consisting of two binary quasigroups and the binary selectors, implies three minimal identities (of seven). The existence of paratopies of orthogonal system, consisting of three ternary quasigroups and the ternary selectors, gives 67 identities. In the present article these identities are listed and it is proved that each of 67 identities is equivalent to one of the following four identities: , , , , where is a ternary quasigroup and A necessary condition when a tuple consisting of -ary quasigroups, defined on a set , is a paratopy of the orthogonal system is given.

55-59

Authors: Alina COSTEA

In this paper we apply modeling algorithms of traffic coefficient in seaport activity. In squeuing theory the coefficient of traffic has an applicative aspect well pronounced, he is describing system load and it is of fundamental importance, because once established the distribution service time, all the characteristic geatures of the studied model are expressed by this parameter. The theoretical results obtained in the evaluation algorithms related to traffic coefficient they can be applied in seaport activity and in other fields.

67-75

Authors: Lucia CASTRAVEŢ, Eujenia ROGACI

Taxes are historical instruments and interventions on the economic and social sphere, always a traditional means of income state. These are the most important resource of the state financially and oldest amid the emergence revenue. Among them are the most widespread indirect taxes. Thus, taking binding definitive pecuniary without direct and imme¬diate consideration, determined by law made by the state or local governments, is one of the major sources of financing public expenditure and plays a significant role in the state budget of the Republic of Moldova, as they represent a considerable source of revenue needed by the state to perform its functions. Moreover, indirect taxes are the fundamental source of revenue generation for the Moldovan state budget regardless of the current economic situation, consisting of accumulation of VAT, excise and customs duties.

83-88

Authors: Nelea CHIRILOV

At present the interest expenses should be a subject of a distinct analysis due to their importance in total expenses’ composition, as well as they reflect issues related to the entity's financial relations with banks and financial institutions. This article presents various practical issues such as the size and evolution of the interest expenses; the interests’ expense structural analysis and causal analysis of interest expenses.

94-98

Authors: Iulia CAPRIAN

There is no single definition of risk management. The concept may be expressed in general terms as a "application of the principles of adaptation of decisions to a particular risk problem" or a "minimization of the overall costs of risk", but one of the most applicable may be the one focusing on the risk management process. Thus, risk management is a systematic process, aimed at identifying and assessing the risks to which a person or organization is exposed for the purpose of selecting and implementing optimal techniques for controlling and financing risks.

104-111

Authors: Galina BĂDICU

The flexible budget is a management accounting tool, used to measure the performance in order to reflect the real productive output. Given the importance of budgeting in the entity's activity, the first study objective of this paper emphasizes the significance of the flexible budget. Undoubtedly, a flexible budget enables managers to calculate deviations, which provide more information than those that can be deduced from the deviations related to a static budget. This article aims to show the importance of a flexible budget, the stages of developing a flexible budget and the analysis of the deviations. In this respect, after a brief theoretical consideration of the concept of a flexible budget, we will further present a practical application.

117-122

Authors: Irina BULAT

Currently, the correct management of real estate is a strategic direction in the insurance of comfort housing. In this article are highlighted and defined the real estate management components and their role in the efficient exploitation and maintenance of properties, the manager attributions at every level of responsibility and are presented their application in managing the residential properties.

126-131

Authors: Татьяна ПЛАХТИЙ

The necessity of scientific research on the use of qualitative approach in accounting has been grounded. Areas of activity, for the effective operation of which is necessary to improve the quality of accounting information have been allocated (management of business activities; corporate management; investment management; credit management; auditing; accounting as a professional activity). The role of high-quality accounting information in the functioning of these areas has been analyzed and grounded. The role of the accounting service function as the main reason for the need to ensure the quality of accounting information has been considered.

138-147

Authors: Mihail GÎRLEA, Angela FILIP

The issue of financial markets supervision in general and banking in particular is still a very topical issue. Taking into account the complexity and the variety of the issues that may be the object of this topic, the present paper is not having a comprehensive approach, as we would not succeed, but is mainly an analysis of the role of national supervising authorities. Despite the achievements registered at the institutional level in the EU during the last decade, the national supervisory authorities continue to be seen as the main actors responsible for the prudential supervision of financial institutions. The subject is even more interesting as the European regulations are not aimed at establishing a uniform approach for all Member States, which made us meet, during our analysis, a variety of ways of organizing the activities of prudential supervision.

153-156

Authors: Natalia BĂNCILĂ, Lilia DUMBRAVANU

The transition towards a market economy in any country of the world requires a restructuring of economic life. The main task of it is the development of the private sector of national economy which would lead to sustainable economic growth. A long-lasting economic revival is possible only in conditions of increase in investment, of maximal use of production capacities. Any economic growth requires funding, too. Investment financing constitutes a significant step in the investment process whereby financial resources are incorporated in the budget of the investment and may be used for payment in order to achieve a project. Thus, concluding from the introductory ideas of the article, the author proposes to develop a comparative approach of the impact of direct investments in economy of Romania, Republic of Moldova and other emergent countries from Europe. What is certain is that the international measurement and comparison scale of the impact of the foreign direct investment (FDI) on economic development is a complicated exercise, taking into consideration the very limited statistical data volume. However, the author manages to draw some conclusions concerning the process of achievement foreign direct investments.

166-169

Authors: Руслан БАТИЩЕВ

Events in 2015 in the banking system of the Republic of Moldova for the most part we can recall with negative shades. In response to recent events and the forced liquidation of three banks, sharply raises the question of the stability of the banking system.

182-187

Authors: Stela CAZACU

Acest studiu teoretic pune accent pe teoriile de Investiţii Străine Directe (ISD). Iniţial, studiul explică pe scurt teo¬riile ISD. În continuare, este determinată aplicabilitatea acestor teorii în cercetările contemporane. În final, sunt propuse cele mai relevante teorii ISD care ar explica circulaţia ISD dintre Grecia şi Moldova.

195-200

Authors: Tatiana GAUGAŞ

In modern society, social advertising is an important instrument in supporting the society’s wellbeing. Social advertising represents the society’s goodwill and the dominant values in society. Marketing campaigns in social advertising are developped in eleven stages, that should be well planned and adapted to the goal and the target audience to which is oriented. The aim of this article is to provide an analysis of the theoretical framework regarding the social advertising campaign planning process, its stages and methods that may be used for efficiency control.

206-209

Authors: Angela DOLGOPOL

In article examines aspects of modifying the level of life citizens of Moldova, under the impact of global economic situation. They are comparatively analyzed incomes urban residents versus rural residents in years 2012-2015 end some factors that contributed to such trends.

214-219

Authors: Svetlana MIHAILA, Galina BĂDICU

The authors present a method for the organization of the management accounting and job-order costing. Consideration has been given to the stages of the job-order costing system, as well as to the role of the accountant in the application and implementation of such method. The authors have adopted a theoretical and applicative approach in regard to the methodological stages covered by the management accounting and the costing method. The article ends with the authors' conclusions regarding the organization of the management accounting. In this respect, it outcomes that an entity is to apply the most efficient costing method and, moreover, a combination of classical and modern costing methods, in accordance with the specific features of the manufacturing process and production engineering, as well as the efficient management requirements. The authors have also shed light on the advantages offered by the job-order costing system, and the resulting importance of the subject under consideration.

229-235

Authors: Снежана МУСКА

The existing practice of management at Moldavian enterprises is, primarily, aimed at marketing, technological and financial problems solving. Unfortunately, the scientific approach towards management of the human factor is lacking from the control system. People at enterprises are often presented as a resource, even being the most valuable, but a person – is not only the means, and modern approaches to the management are considering a person as a goal and the point of organisation’s existence. Lack of attention to a person brings to devastating consequences for an organization. Therefore, in the Republic of Moldova, currently, the problem of creating of the motivational management control remains one of the most important and, unfortunately, not the most developed problem in theoretical and practical terms, with regards to the national economy. The importance of this topic is governed by the necessity of motivational model’s development and implementation for the management of enterprise personnel.

244-249

Authors: Awny ZREKAT

Article addresses the issue in the field of quality management system within local authorities in Israel. It analyzes the present situation of Quality Guides in Engineering Departments in Local Authorities in Israel. Are identified stages of a project engineering management within local authorities.