Studia Universitatis Moldaviae. Stiinte Exacte si Economice

8-13

Authors: Mihail POPA, Ion TIGINYANU

The experimental results obtained by applying PEDOT-PSS as a hole transport layer and PC61BM as a electron transport layer in perovskite solar cells with inverted planar architecture are presented in the work. These devices have reached a maximum power conversion efficiency (PCE) of about 19.27%. Solar cells in which bulk heterojunction was prepared from perovskite (CH3NH3PbI3) doped with PC61BM have registered a maximum PCE of approximately 23.59 %.

25-32

Authors: Maria CRISTEI

This paper presents the development of an image processing application using color modeling algorithms with the implementation of the unattended K-means automated learning method and the Canny contour detection algorithm for the improvement of high-resolution images and extracting data relevant to their subsequent analysis or display interpre¬¬tation. The use of the application developed in biomedical imaging processing and analysis (computational tomography, radiography, magnetic resonance, ultrasound, etc.) provides contrast enhancement, encoding the intensity (in gray scale) of monochrome images in color, contours determination and recognition of specific forms, contributing to the easier determination of anomalies. They can also be used to monitor patients and discover / identify diseases and tumors, thus improving medical performance.

40-47

Authors: Nelli AMARFII-RAILEAN

The application of the informational technologies in business activities makes the financial diagnosis one of the basic function of the decision making system. Using the tools of the financial diagnosis, the manager can identify internal resources of the company to increase the economic activities’ efficiency. The financial diagnosis goal is to develop practical models to ensure greater financial results, production profitability, financial stability, payment capacity and company reliability. This study presents the modern research in the field of financial diagnosis as a tool to increase the management effi¬ciency of the companies that are implementing the innovative products of the industrial revolution 4.0.

59-69

Authors: Maria COJOCARU, Galina ULIAN, Cătălina DAVÎDOV

The study conducted on the basis of national, European and international reports on innovation activity has enabled authors to determine the trends and the importance of innovations for the development of countries or communities of states. For the elaboration of this study the authors applied different methods of research: monographic study, comparison, grouping, indexing method. Thus, the authors have found that countries with an accelerated pace of economic growth also allocate higher amounts of R&D funds relative to GDP. This once again demonstrates the direct link between the amount of spendings on innovation and the level of economic development.

75-81

Authors: Lilian MARIN

The purpose of the study was to clarify the concept of financial management, specifying the peculiarities in insurance. To achieve this scientific approach, the author applied the monographic research method, the comparison method and synthesis. The conclusion is that the financial management as a practical activity and the financial management approached in the theoretic-methodological aspect can not be dealt with separately.

86-93

Authors: Iulia CĂPRIAN, Marcela ENACHE, Florentina JOMIR

Insurance has naturally emerged from the need to protect humans against natural disasters, the consequences of accidents and the need for means of subsistence in the event of limitation or loss of work capacity as a result of illness or old age. The way to avoid the damaging effects of these factors and implicitly reach a high level of health protection is solidarity, i.e. the establishment of insurance systems. Medical insurance has had and continues to have a particularly high impact on the standard of living of the population. The evolution of this type of insurance confirms its great importance both in history and present time. Developing countries are making major efforts to take historical examples, implement them and adapt them to national specificities, to improve the situation of citizens.

101-104

Authors: Olga COVALI

Many domestic enterprises consider internal control and compliance as not very important for a successful business, so they do not want to spend time or finances on compliance. At the same time, Western companies in practice demonstrate that competent compliance control is able to generate added value. The built-up control in the sphere of compliance is, in its turn, the loyalty of the customers, the interest and trust of shareholders, and the trust of society as a whole. For companies, compliance control is a guarantee of reputation protection, since monitoring and control of reputational risks of an enterprise are usually fixed for compliance and are perceived in the international financial compliance sphere as a long-established compliance institution. When entering the world capital markets, the presence of compliance functions in an organization is viewed positively by both international regulators and investment financial organizations, and by institutional investors. For potential investors, effective compliance control certainly increases the level of investment attractiveness and reliability of the organization.

111-115

Authors: Iulia CAPRIAN, Olga COVALI, Rodica POPUȘOI

Primary accounting documents are a source of information on which overconsumption, savings or reserves may be related to certain economic transactions, as well as compliance with legal norms, or on the contrary, the risks of non-application of legal norms can be measured, that is why the control of primary accounting documents is of a particular interest for business owners. The authors of the study approached the concepts of "primary document" and "management accounting" in the context of the latest changes in accounting legislation and determined the disadvantages and risks associated with control activities under the new financial reporting legislation.