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.

9-12

Authors: Vasile BOTNARIUC, Boris CINIC, Andrei COVAL, Petru GAŞIN, Leonid GORCEAC, Simion RAEVSCHI

The influence of high temperature annealing in nitrogen and vacuum of GaN layers deposited by chemical reactions transport (HVPE) in (H2-NH3-HCl-Ga-Al) system on their properties was studied. In the photo¬luminescence (PL) spectra at 300 K of the untreated layers two recombination radiation bands with the plats at 370 nm and 555 nm were revealed. At the layers heat treatment the intensity of the radiation band at 370 nm increases when at the intensity of the yellow band (555 nm) decreases not significantly at the treatment in the both ambiances. It was shown that the electrical parameters could as well be controlled by using heat treatment in nitrogen and vacuum and this depends on the annealing duration.

22-30

Authors: Sergiu CATARANCIUC, Elisei MACOVEICIUC

The article examines the center and median problems on graphs with special structure. In scientific works these are frequently called location problems on graphs. Although efficient solutions for graphs with some well-known properties have been found, in general case the problem remains complex. In this paper the structure of median and center in a d-convex simple planar graph G is studied. We evaluate the connection between median/center of a graph G with mentioned properties and median/center of a tree, determined by G.

36-39

Authors: Andrei POŞTARU, Olga BENDERSCHI

The paper examines the role of specially chosen, exercises and problems, which may contribute especially to the formation and development of probabilistic intuition and thinking. There are presented many classical examples, known paradoxes and original problems. It is examined the methodological part of solving proposed problems.

60-70

Authors: Ion GRECU

A loop is called a middle Bol loop if every loop isotope of satisfies the identity (i.e. if the anti-automorphic inverse property is universal in ) [1]. Middle Bol loops are isostrophes of left (right) Bol loops [2, 4]. The left (right, middle) pseudoautomorphisms of middle Bol loops are considered in the present article. The general form of middle Bol loop’s autotopisms is given using right pseudoautomorphisms of the corresponding right Bol loops. Necessary and sufficient conditions when a LP-isotope of a middle Bol loop is isomorphic to are proved. It is shown that in the left (right) Bol loops every middle pseudoautomorphism is a left (right) pseudoautomorphism. Connections between the groups of pseudoautomorphisms (left, right, middle) of a middle Bol loop and of the corresponding left Bol loop are found.

86-97

Authors: Ran BERGMANN

In the knowledge based information society, to which the modern world is moving, in order to enhance their global business performance, organizations must be careful with the quality of their information since it is one of their main assets. But what are the main dimensions of information quality (IQ), how to ensure the desired quality etc.? The purpose of this paper is to demonstrate the importance of the business information quality assessment, in according to analysis of scientific literature, and to perform a summary of principal dimensions, ways and possibilities for IQ management.

109-113

Authors: Maia BAJAN, Alexandrina CIORCHINĂ, Nicoleta TRUDOV

The degree of awareness towards the relationships between accounting and taxation has reached as new level in the context of the actual deep globalization process, the open markets and the need for connection to certain frames. Given that accountancy and taxation are two independent sciences, the economic activity of entities, state institutions or other autonomous administrative bodies is in the end reflected both in accounting and tax documents. Therefore, it is necessary to analyze them as a whole. Nonetheless, there has always existed the issue of conciliating the two domains, because of the differences among accounting and tax principles for evaluation and economic calculation. Tax principles are generally set as to stimulate or inhibit certain activities. It is obvious that they will not always reflect the true and fair view of the operations taking place within the entity.

122-126

Authors: Наталья ДРАГОМИР

In this paper we analyse the approach to classification of financial assets according to the final version of IFRS-9 "Financial Instruments", published by the IFRS council in July 2014. Specifically, we examine the IFRS-9 in terms of the key changes and differences with respect to both the previous version of IFRS standards and the current IAS-39 "Financial Instruments: recognition and measurement" standard.

131-134

Authors: Ina CAVCALIUC

There are many forms of tourism related to grey nomad tourism, developed independently or complementary, in order to promote tourism tolerance and understanding. These forms appear as a result of personalization of tourism services, determined by different motivations and tourist behavior to each element of tourism product. Such individualization of tourism products is becoming more objective in order to adjust efforts of tourism supply to the potential demand.

10-15

Authors: Victor CIOBU, Florentin PALADI, Gheorghe CĂPĂŢÂNĂ

In the present article the behavior and physical properties of fullerenes are studied. The advantage of intelligent information technologies is to build automatically computer program from the initial specification of a poorly-structured problem and the embodiment information provided by the recipient of the problem through a dialogue with DSS (unknown parameters of the problem, the method of calculation, optimization criteria etc.). DSS was used to research fullerene C60, C70, C76, C82.

21-30

Authors: Sergiu CATARANCIUC, Nicolae GRIGORIU

In the article there are analyzed the classes of the stable subgraphs, used for characterization of transitively orientable graphs and their properties. The subgraphs that we describe in this paper are a support for the constructions of the transitive orientation of the graph, as well as the formula for the number of transitive orientations in a graph. In addition, we present necessary and sufficient conditions for a graph to be transitively orientable.

41-46

Authors: Andrei CORLAT

In the following paper we present the methodology of describing the evolution of semimarkovian repairable complex system with disconnection of elements under general assumptions on the distribution functions of random variables of working and restore times of system elements.

53-60

Authors: Inga LARIONOVA-COJOCARU, Parascovia SYRBU

Recursively differentiable binary quasigroups and loops, are considered in the present paper. Invariants under the recursive differentiability of binary quasigroups are found. It is shown that the recursive derivative of order one of an LIP-loop (in particular of a left Bol loop) is an isostrophe of its core. The recursively 1-differentiable left Bol loops are studied. Some properties of recursive derivatives of order one of left Bol loops are established.

65-71

Authors: Калина ИСАКОВА

In this work phonon heat flux in Si and Si/Ge segmented nanowires has been theoretically investigated. The phonon energy spectra were calculated in the framework of the face-centered cubic cell model of the lattice dynamics. The phonon thermal conductivity was calculated using Boltzmann transport equation. Increasing of phonon localization due to energy spectra redistribution results in suppression of the phonon thermal flux in these nanowires as compared to the generic nano¬wires. As a result the drop of the phonon thermal conductivity in the large temperature range is predicted for Si/Ge segmented nanowires. These results indicate that segmented nanowires are perspective candidates for thermoelectric applications.

76-78

Authors: Petru GASHIN, Valentina NICORICH, Snejana CUZNETSOVA, Petru KETRUSH, Victor SUMAN

Electrical and photoelectrical properties of CdS/Cd1-xMnxTe heterojunction at different temperatures from 293 K to 393 K were studied. The potential barrier at 293 K makes 0,78 V and is linearly decreasing with temperature increase with a temperature coefficient of 5,5•10-3 V•K-1. From lnIinv= f(1/T) dependence at U=1V the activation energy of 0,61 eV was determined. CdS/Cd0,6Mn0,4Te heterojunction spectral sensitivity at 300 K covers the wavelength region.

86-89

Authors: Petru LOZOVANU, Alisa MOŞNEAGA

The objective of the study was to determine the effect of different methods of treatment: laser radiation, polarized light, ozone, carbon nanoclusters and the heat treatment temperature of liquid nitrogen (97 K) for on wheat grain in early phases of growing and the germination capacity. For investigated material it was determined the effective moisture through the method of vacuum sublimation at pressure of 1.333 e-6 MPa for establishing the effective moisture of the seed. For the experimental tests, thermally treated water was used, to a temperature varying between 275 and 313 K. The possibility of the thermal treatment of the seed to ultralow temperatures using the cooling speed of 10-90 K/s followed by heating in hot air flow at the temperature of 333 K is shown, as a growth stimulating factor.

98-101

Authors: Антонина ГУБАНОВА

The article describes an example of using complex experimental approaches to the study of ray optics. Based on the natural phenomenon – the Eclipse of the Sun, and the observation pattern of circles on the surface of the Earth, concluded that each of the circles is the image of the solar corona. The camera obscura and the laboratory installation for the immediate illustration images of the partial Eclipse of the Sun are presented.

109-114

Authors: Galina ULIAN, Lucia CASTRAVEŢ

L'industrie de tourisme et d'hôtellerie se développent en permanence dans tout le monde. De cette façon, la nécessité pour le personnel qualifié, avec de nouvelles compétences et connaissances, et l'augmentation de niveau de l'initiation et de la qualification des salariés dans la branche, est toujours actuelle. Les recherches menées au sein du projet LMPH sur l'identification des besoins de formation dans le champ du management de l’activité hôtelière en Moldavie, correspond parfaitement à l'objectif spécifique no.4 de la Stratégie de Développement du Tourisme «Tourisme 2020».

120-124

Authors: Анна БЕДРАДИНА, Виктор ГЕРАСИМЕНКО, Владимир ПАВЛОЦКИЙ

Main approaches to define tourism as a type of economic activity were investigated. Key categories “tourism branch”, “tourism industry”, “tourism service sector” were analyzed. The place of tourism sector in classifier of types of economic activities was defined.

130-139

Authors: Gheorghe MIŞCOI, Elena BĂDĂRĂU

In the article was given an analysis of the basic problems of recommendation systems, methods of developing new systems for recommendation, more adequately to real processes and effective algorithms of their realization.

149-153

Authors: Михаил ГЕРАСИМОВ

The article deals with the improvement of income in the pre-sale and return of tickets in accordance with current legislation.

160-165

Authors: Elena TIMOFTI, Aliona ŞARGO

This paper presents a research in developing the main directions of ensuring economic growth of the agricultural sector of Moldova. Theoretical Foundations targeting economic growth of the agricultural sector is characterized more by a number of conceptual approaches concerning the essence of the economic growth and its evaluation criteria. Determination of the main directions of ensuring economic growth of the agricultural sector and the realization mechanism of ensuring economic growth are real topical in terms of science. Once this direction, it will develop mechanisms to ensure economic growth of the agricultural sector, which will contribute to achieving concrete results which will necessarily entail both economic growth of the agricultural sector and domestic economy as a whole.

172-175

Authors: Vasilica Magdalena SOMEŞFĂLEAN

Influencing attitudes, behaviours and values, television is considered one of the greatest „educators”. As proved by vast research conducted in many countries, children tend to expose to advertising as to any other television shows, watching it with eyes confort, without making the difference, hence the increased predictability of a direct impact of advertising on the childish spirit and behavior. Even before walking, talking, reading or writing, children are considered a first target for advertisers, as they represent three valuable markets: buyers’ market, influence market and future market. The aim of this paper is to highlight the mechanisms through which children are influenced by TV advertising, as they have a fairly significant purchasing power, which makes them play a purchaser, more or less autonomous, depending on their age.

185-189

Authors: Angela ACHIŢEI

In the given article the author tries to show the difference that exists in the strategic management of social economy business compared to a conventional business. The analysis aims in particular organizational culture, the management and decision-making, profit distribution, return on investment, human resources and resources engaged.

196-202

Authors: Mariana DOGA-MÎRZAC

The new economic and social context require a repositioning of economic and industrial policy, where a a key role for economic development and increasing competitiveness they have industrial parks. The state is interested in the development of industrial zones, as they are true levers out of a situation marked by difficult economic conditions and for reducing economic disparities between the different regions and can merge the long-term goals of spatial planning of efficient industrialization policy.

207-211

Authors: Awny ZREKAT

In this article are analyzed methods developed to prevent the wastage of the majority of the benefit from the production process: JIT, Value Engineering and Constructability. These methods were developed parallel to the development of quality control, quality assurance and total quality management.

3

Authors: Михаил ГЕРАСИМОВ

The article describes the features of accounting tickets for transport companies: a critical examination of current accounting practices, the use of accounts in accordance with the Chart of Accounts and the regulatory framework.

4

Authors: Людмила НОВИКОВА

Investment activity of the modern enterprise is inextricably linked to the development and implementation of investment projects related to renovation and modernization their productive capacity. Clarification and detailing of the basic principles of the real investment evaluation is an actual problem to calculate correctly the efficiency indicators of investment projects

4

Authors: Михаил ГЕРАСИМОВ

The article considers the treatment of costs of repair of motor vehicles particularly when partial loss of performance properties: write-off of accumulated depreciation, accounting capitalization of costs in accordance with the Tax Code and the National Accounting Standards.

4

Authors: ZREKAT Awny

Total Quality Management (TQM) is a set of management practices throughout the organization, geared to ensure the organization consistently meets or exceeds customer requirements. TQM is an approach that orga¬nizations use to improve their internal processes and increase customer satisfaction.

5

Authors: Tatiana COVALSCHI

The public budget is a basic category of public finance, as a tool at the service of government to rule the economy and society. The budget planning can be seen as a political process of designing the procedures for procuring resources available to the state, subsequently embodied in the structure and size of public spending, while setting economic and social priorities. Budgeting is a central policy area not only for generating and allocating resources; the budget process is also a key to the institutionalization of democracy. Democratic practices open budgeting to the public and their representatives and forces government to consult citizens before taking action.

5

Authors: Silvestru MAXIMILIAM, Angela DOLGOPOL

Nowadays the problem of consumption becomes more complicated. The transition to market economy was accompanied by the process of privatization and the decrease of consumers’ standards of living. The authors of the article predicted some quantitative methods for the purpose of optimization the consumers’ standards of living. Thus, the purchasing ability of consumers would not decrease and they would learn to expend personal budget optimally.

6

Authors: Ion GRECU

A loop is called a middle Bol loop if every loop isotope of satisfies the identity (i.e. if the anti-autmorphic inverse property is universal in. Middle Bol loops are isostrophes of left (right) Bol loops. Multiplication groups of a quasigroup and of loops which are isostrophic to are characterized. In particular, it is proved that the right multiplication group of a middle Bol loop coincides with the left (right) multiplication group of the corresponding right (left) Bol loop. Some properties of the stabilizer of an element in the right (left) multiplication group of isostrophic quasigroups are established.

6

Authors: Александр ОНОФРЕЙ, Татьяна ДУДОГЛО

The article describes the system of parameters allowing estimating quantita¬tively demographic, labour and vital potential of the region. Examples of estima¬tion of demographic, labour and vital potential of the population of the Republic of Moldova.

7

Authors: Tatiana COVALSCHI

Public finances of the European Union have played a central role that was seldom acknowledged as such, in helping to consolidate the market, the legislative and institutional construction and to implement the internal policies of the Union. To support the implementation of European policies financial resources are required, hence, they should be reflected in a general budget of the European Union.

9

Authors: Alexandru LUNGU

In the present paper there are derived and described possible groups for all types of 6 − symmetry, who have in quality of generating groups those of the tablet groups.

10

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

The sustainable development of all human activities, including economic and ecological activities, can be achieved only if information technologies, human intellectual training, HUMAN-COMPUTER interactions, language of the computer technologies users will be included in the ecosystem, without altering the ecosystem. Human activities depend largely on the environment, energetic, demographic and food issues at the worldwide level. The global environment determines the environment and issues at the national level. Therefore computer technologies in each country are treated in the context of global trends and restrictions.

10

Authors: Olesea ROTARU, Lilia CHIRIAC

Marketing environment of the company includes all factors, agents and types of behavior within and under the influence of which the organization operates. It has two components: microenvironment and microenvironment, and appears as a totality of opportunities and risks that will influence the performance of the company. Microenvironment includes: suppliers, intermediaries, competitors and the public organizations. Marketers should pay special attention to these factors, and every new product or new marketing program has real chances to be successful.

17

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

Any economy can achieve sustainable development only if it (the economy) is based on knowledge. Knowledge competitiveness can be measured only by the competitiveness of economies. The presence of a large number of „experts” with secondary studies, higher education, including PhDs, hardly confesses the presence of a large number of knowledge. Diplomas are only necessary but not sufficient to conclude that those owners are provided with relevant knowledge. The knowledge must be confirmed at all stages: at each graduated year during school education, at the admission to universities, colleges or at their graduation, while employment.

3

Authors: Iulia CAPRIAN, Anastasia DJUGOSTRAN

Fiscal control is an economic policy in which a government intentionally avoids deficit spending. To exercise fiscal control, a government spends no more than it can raise in the same period through taxes or by selling assets. The aim is to avoid the need for borrowing and thus future interest payments. Tax audit aims at verifying compliance with tax legislation by the taxpayer or by another person subject to supervision he visit is made by the tax officials or persons with responsible positions of other bodies with attributions of tax administration.

4

Authors: Svetlana MIHAILA, Maia BAJAN

The purpose of this article is to describe the importance of control system in assessing entity’s activity and providing information to decision-making. Also it describes the significance of accounting information, whose veracity directly influences the outcome of the economic process as a whole. As an outcome of a systematical study of the specialized literature are analyzed possibilities for control system attainment in accounting system, and therefore definition of control’s functions within accounting.

4

Authors: Ana LITOCENCO

The article relates about the first appearance of the joint stock companies in the world and in the Republic of Moldova and contains few theoretical aspects about investments. Also, there is an analysis of the investment sources in the joint stock companies from the Republic of Moldova for the past three years and the countries that have invested in the secu¬rities of the national joint stock companies from the Republic of Moldova in the period of 2011-2013.

5

Authors: Lilia MITEV

Polling systems find a wide application in different fields, such as computer systems, transportation, telecommuni¬cations, industrial processes, etc. [1,28]. In the article, a survey on scientific papers which refers to the analysis of polling systems is presented. Different models and methods in the study of polling system and their evolution are presented.

5

Authors: Владимир ПРИЛЕПОВ, Петру ГАШИН, Игорь ПРИЛЕПОВ, Михай ПОПЕСКУ , Дорин СПОЯЛЭ, Аркади КИРИЦА, Нелли ГОРЯЧЕВА, Виктор ЗАЛОМАЯ

The results of the investigation of vanadium and its oxides based nanocomposite structures interaction with the water are brought in this paper. It was established, that at the non-contact interaction of the nanocomposite structures with the water, its activation occurs, which is revealed in a change in the sign of the redox potential of the water from the initial positive to the negative one.

5

Authors: Dumitru DUCA, Tamara POTLOG

In this paper the study of the influence of interfaces from SnO2/CdS/CdTe and SnO2/TiO2/ CdS / CdTe photovoltaic devices on photovoltaic parameters of the devices are discussed. It was determined the chemical status of elements and compounds present at the interface. It was established that the factor that lower especially short-circuit current density in the SnO2/TiO2/ CdS /CdTe solar cell is TiS2 which for a single atomic layer has a band gap of 1.0 eV. Thus, TiO2/TiS2 interface potential barrier is formed which leads to decrease of the concentration of charge carriers, and respectively, to the decrease of the efficiency of solar energy conversion into electricity.

5

Authors: Laurenţiu DINU

Development of multimodal transport is favored by the situation in Romania to three EU strategic corridors. For the transport of containers to be effective, it is necessary to make a suitable port infrastructure. Constanta Port is strategically located at the European Corridor IV but he needs development in several directions to reach the global requirements. What is gratifying is that the statistics and data that container traffic has an upward trend. To obtain a high added value as it requires effective public management port. From this perspective Maritime Ports Administration Port is required to coordinate the multitude of private port operators in the port of Constanta.

5

Authors: Ana LITOCENCO

The article contains general information about the national and international institutions that offer different programms and projects for invetsments in the joint stock companies from Republic of Moldova. Also there is presented a short analysis about the investments made by the international institutions in Republic of Moldova for the past three years and there is proposed a reporting form for the joint stock companies that would contain the information about the investments made in their activity.

5

Authors: Dmitri TERZI

The article considers the main stages of forecasting by neural networks, opportunities and benefits of their use for prediction of time series with a visible fractality. In the examples predictability is determined by the R/S -analysis and can be used to select an appropriate prediction method, including the method of neural networks.

6

Authors: Maria COJOCARU, Lilia ROTARU

The basic purpose of tax administration is collecting the correct amount of tax due with a minimum spending budget for both the administration and the taxpayers. Correct organization of tax administration is a decisive factor for the effi¬cien¬cy of fis¬cal po¬licy in the state. Fiscal management is a complex category, using taxes as an object of management as a tool to con¬trol business pro¬cesses. The tax administration management scope includes both fiscal relations and ma¬nage¬ment of the fiscal sphe¬re.

6

Authors: Viorica NACU

The principles imposed by State represent welfare benefit for every citizen in the future. Duties and taxes are direct processes of competitive economy; fiscal policy is required to establish economic and social goals to be achieved in the mobilization and allocation of resources. Tax rules in our country, like any other countries where taxation is seeking to supue accounts, is not aimed at getting a exact images of operations of entities, but continues to defend the interests of the State.

6

Authors: Tatiana GAUGAŞ

This article refers to the importance of the efficiency analysis of the advertising activity the companies are developing and using nowdays. The advertising is very widely used and still remains one of the most efficient way of promotion, but with the economic crysis the world is facing, with the increasing role of nontraditional forms of promotion and with the continious changes in consumer behavior and reactions toward different advertising campains, companies are intrested to use various methods and techniques to measure the advertising efficiency. The article describes the most widely used methods in contemporary advertising.

6

Authors: Gabriel Marius APETROAIE

The environmental policy of the Romanian state in one of the state 's strategic goals both nationally and inter¬nationally, we notice the need to respect the principle of stable development,which requires equal attention to its economic com¬ponent, administrative, financial, social and environmental. Currently in Romania and Moldova to format a particular management system of environmental protection, consisting of joint work of special organizations, industry, institutions and departments covering safeguards, use and reproduction of objects and natural resources. Management influence on environmental protection system requires continuous interaction between society and environmen, aiming at improving the organization meet the needs of natural resources,characteristics and qualities of natural objects with concomitant preservation potential environmental.

6

Authors: Galina LISA

Due to the new changes that occur in customer behavior, hotels are obliged to propose new goals and to define new leadership methods in order to not only ensure business continuity, but especially, its recovery due to an increase of environmental complexity and economic dynamism. In this article are presented recommendations for hoteliers for using communication strategies based on the hypothesis of generations influence and the strategy of feedback manage¬ment and guests` rewards, depending on the generation specific they belong.

7

Authors: Maria COJOCARU, Anca-Simona HROMEI

Mergers are a way of reorganizing, being particularly popular and widespread internationally. The benefits of these transactions are, however, a controversial issue, being difficult to draw conclusions. In the Republic of Moldova, the merger operations are reduced in number and their impact on companies is difficult to estimate. It can, however, be observed a positive development in terms of profitability of the company that continues its activity after the merger.

7

Authors: Veronica BULAT

The paper analyses the key trends of the market, and segments the global dental equipment, consumables products and oral hygiene market by components and into European region in way of market size. It discusses the key market drivers, main country players, restraints and opportunities of the global dental equipment and consumables market.

7

Authors: Mariana DOGA-MÎRZAC

Entrepreneurship, intense interpersonal relationships and group cohesion pronounced, versatility, flexibility and organizational dynamism are key elements for the economy and the knowledge society, which traditionally found in small businesses. The role of SMEs is recognized worldwide for their unique contribution to develop the economy. Both developed countries and developing ones q-and realise that SMEs and entrepreneurs play a vital role in the industrial development of the country. So it is no surprise that political strategies have often thought that SMEs can become "seeds" of economic recovery.

9

Authors: Maria CÎRNAŢ

In this study it’s investigated the determination of Nash equilibrium for the dyadic play with mixt strategies through studying the properties and structure of Nash equilibrium and elaboration of an algorithm of symbolic computation based on the method of intersection of application graphics of optimal answer[2, 3]. The basic purpose of this study is to simplify the essential algorithm in which base is made the program of calculation in Wolfram Mathematic 9 system, which comes as an improvement of that which was published in 2007 on Wolfram Demonstration Project [ 3]. The principal result keeps of the essential reduction of investigated cases to 38.

12

Authors: Александр ПАЛИСТРАНТ

To identify the structure of the five-dimensional symmetry groups with invariant two-dimensional plane, straight line in it and a point on this line, that is, five-dimensional symmetry groups of the G5210 category in brief notation, the catalog of the two-dimensional groups of the crystallographic P-symmetries for P G30 is completely presented. It is proven that between the groups and five dimensional symmetry groups of the G5210 category established not only one to one, but also strongly isomorphic correspondence, which means that P-symmetry group of the category and modeled by this group the symmetry group of the category G5210 have the sa me structure.