Studia Universitatis Moldaviae. Stiinte Exacte si Economice

3-11

Authors: Stanislav CIUBOTARU

For the homogeneous bidimensional polynomial system of differential equations of the fourth degree, the types, subtypes and the number of irreducible GL(2,R)-comitants and GL(2,R)-invariants up to the eighteen degree including were determined. A minimal polynomial bases of GL(2,R)-comitants and of GL(2,R)-invariants up to eighteen degree including were constructed for the mentioned system.

19-25

Authors: Elena CEBOTARU

The Newtonian restricted problem of 8-bodies is considered. The conditions of existence of the con¬fi¬gu¬ration are studied and the stationary solutions (equilibrium positions) in the restricted problem by eight bodies with in¬com¬plete symmetry is determined in this paper. We investigate Lyapunov stability of stable stationary points in the first approximation.

31-36

Authors: Simion RAEVSCHI, Nicolae SPALATU, Vasile BOTNARIUC, Leonid GORCEAC, Tamara POTLOG, Marius DOBROMIR

Using the HVPE (Hydride Vapor Phase Epitaxy) transport method, in system (H2-NH3-HCl-Al-Ga-Si), thin layers of AlN, AlGaN, GaN on silicon substrates were synthesized. Surface morphology as well as transverse sections of structures was investigated by the high resolution SEM (Scanning Electron Microscopy) method. The cross-sectional composition of the structures was studied by the X-Ray Diffraction Method (XRD) and Surface X-Ray (X-Ray Photoelectronic Spectroscopy). Outside of aluminum, gallium and nitrogen in the layers were detected oxygen and carbon. It has been established that the concentration of oxygen on the surface of the GaN layers deposited at relatively lower temperatures is lower. It is assumed that the high concentration of oxygen in the layers takes place after the decomposition of the quartz, from which the reactor is made, at high temperatures. It has been found that the incorporation of gallium into the AlGaN layers is diminished by the flux of aluminum precursors. This demonstrates that the rate of chemical reactions of the nitrogen precursors with the aluminum is significantly higher than with the latter being removed from the deposition area by the transport gas stream.

47-52

Authors: Vasile BOTNARIUC, Ludmila GAGARA, Leonid GORCEAC, Boris CINIC, Andrei COVAL, Simion RAEVSCHI, Cornel ROTARU

Photovoltaic cells (PVC) with nCdS-pInP heterojunction and an intermediate poInP epitaxial layer were obtained and their electrical and photoelectric properties were investigated. The thicknesses of the pInP layer and of the nCdS frontal layer varied in the range of 2.7 to 6.2 μm and 0.9 to 3.6 μm respectively, depending on the deposition time. It was found that photoelectric parameters have maximum values when the thickness of poInP layer is of 4.5 ... 5 μm and for nCdS layer is of 0.9 μm, the maximum efficiency of PCV with the structure n+CdS-po-p+InP was of 14.6% (100 mWcm-2).

60-68

Authors: Maria COJOCARU, Ecaterina ULIAN

Evaluating the efficiency of the M&A deal is one of the most important stages of the transaction. The success or failure of the deal depends on the selection of the appropriate method. This research was conducted in the context of that statement, in which the authors analyze different methods of company evaluation. The authors believe that the Discounted Cash Flow (DCF) method provides a more accurate estimation, based on the conversion of future cash flows into the present assets value that will generate future cash flows. The applicability of this method is based on the data given by two companies, which operate in the winemaking field. One is considered as a potential absorbing company (Purcari Wineries Public Company Limited (previously – as a Bostavan Wineries Ltd.), another –as a potential target company (Taraclia S.A.).

74-77

Authors: Mariana DOGA-MIRZAC, Rodica POPUȘOI

The rigors of business are growing, from the rapid development of the information age, so the quality and objectivity of information reaching the enterprise and that of the information that after going through internal operational processes, leaves the internal environment of the company must be very high. The accounting and economic analyses present a set of methods and techniques that are coming to realize the property of the information within the entity. Taking into account the concept of controlling definition, which implies that it is a set of activities required to manage and coordinate enterprise, the information used and generated by this system should be a truthful, accurate, timely, objective, current and easily perceived for final users.

85-91

Authors: Daniela BUMBAC

The mode of financing of factoring has recorded progressive internaţional development trends in recent years. The determinants of its development are represented by the many advantages that it represents, on the one hand, and by the legislative factor, on the other hand, which differs from state to state. Internaţional practice demonstrates that in some states regulation has a positive influence on the factoring market trends, and in some regulatory states it is practically purely formal. For the development of factoring in Moldova the study of internaţional practice is necessary being of major importance.

99-104

Authors: Natalia BĂNCILĂ, Evgheni CADOCINICOV

In this article, the authors analyzed some analytical and financial components presenting the current state of the credit portfolio quality in the domestic banking system. By analyzing in detail the total regulatory capital, the risk-weighted capital, the weight of the assets in various aspects, etc. It can be concluded that the need for a well-balanced, reasoned and reasonably priced credit policy is currently required, as well as a regular review of the quality and pertinence of the existing credit products and the introduction of new products that would contribute to increasing the quality of brokering for the domestic banking sector.

117-124

Authors: Anna CEBOTARI

In this article the issue of the minimum salary in Republic of Moldova, characterized in economic terms is touched upon. The human factor has always played a decisive role in the socio-economic activity of a state. Thus, in the current context of the economy of the Republic of Moldovan, staff revenues have a particularly important role in the economic, social and political life of our country. Starting from the importance of salary for an employee, the author proposes to examine its influence on the satisfaction of the personal and familiar needs of the employees, as well as the influence of the state on the determination of the minimum salary. The idea of taxing the subsistence minimum is criticized, and this is considered as a crime against its own people.

132-135

Authors: Iulia CAPRIAN, Rodica POPUȘOI

The paper proposes a system of indicators of controlling objectives in support of internal management. In the context of integrated controlling in the manager's activity, the controlling functions are taken over in full or at least partialy by the managers.

141-150

Authors: Irina ȘCHIOPU

Under the conditions of the market economy, the problems related to the determination of the financial results by the economic agents and their analysis are considered to be topical since each economic entity tends to obtain and to maxi¬mize the profit rather than to activate in losses. Thus, this objective becomes the "driving force" of the financial management of each enterprise that helps it to achieve the desired results.

157-163

Authors: Ala CRECIUN

National universities are being given the chance to change their traditional approach to financial management of institutions. They are in a position to develop their own concept of development, based on organizational innovation, such as management decentralization and the creation of accountability centers, which are an important factor in increasing the efficiency of the institution. Intra-university financial management becomes one of the most important elements of the educational management process, and the problem of allocating financial flows is essential for the efficient functioning of the university subdivisions.

171-178

Authors: Mariana DOGA-MÎRZAC, Eugenia GHEORGHIȚA

In most countries in the world, the elaboration and implementation of mechanisms for modernizing public finance management have become the most important in the process of streamlining the use of budgetary resources. In recent years, the Republic of Moldova has initiated the implementation of an ambitious program of reforming public finance management both at the national and the local level by modernizing budgetary institutions and adjusting legislation to EU requirements and standards. In order to ensure an efficient and transparent management system for local public finances, one of the basic objectives is focused on local income management.

185-190

Authors: Lilia ŞARGU, Cătălin-Ionel IDRICEANU

The exploitation of the forestry resource by man is an intervention in the natural balance of the environment, but with an integrated approach, the management of the use will be more efficient and not only the exploitation of forest resources but also more intensive regeneration and protection will take place. The complex use of forest resources requires a rational enhancement of the value economically justified benefiting from the use of all possible utilities.

195-199

Authors: Awny ZRIKAT

The article deals with the issue of implementation process of ISO-9000 standard and the factors that lead to its success. It's being examined the correlation between success and various factors; the level of correlation between the success of different Local Authorities of Israel and the activities carried out by them in the process of implementing the quality management system.

204-207

Authors: Наталья ГРОСУЛ

The article considers the main aspects and principles of the tariff policy in the insurance business. It describes how to determine the price of insurance services, taking into account the situation in the insurance market, the competitiveness of the company and the relationship with a specific insurance agent. The management of the tariff policy aiming at achieving profitability of insurance operations, solvency and financial stability of the insurance company is considered.