Studia Universitatis Moldaviae. Stiinte Exacte si Economice

12-21

Authors: Veaceslav SPRINCEAN

Nanostructural formations of single-phase crystallites with Ga2O3 monoclinic crystal lattice were investigated using SEM surface images, XRD patterns, Raman and EDS spectra. Ga2O3 oxide was synthesized by quenching the Ga2S3 single crystals in the normal atmosphere. At quenching temperatures of 1070 and 1170 K, a homogeneous layer of Ga2O3 nanocrystallites with monoclinic crystal lattice is formed. The oxide layer on the sample surface contains an excess of oxygen and sulfur. As the quenching temperature increases from 970 to 1170 K, the sulfur concentration per Ga2O3 surface unit decreases from 0.13 down to 0.05 at.%.

29-34

Authors: Alexandr ONOFREI, Anatolie GUJA

This article analyses the state regulations of the Republic of Moldova in the foreign trade process. It also analyses the international organizations to which the Republic of Moldova is part; the international organizations being is stimulators for the country's foreign trade. The Government support for foreign trade promotion has become a dominant feature of international economic relations over recent decades. Official export credit in the first place plays an extremely important role in financing the projects our country initiates abroad and, at the same time, in promoting and supporting domestic products in new outlets. State intervention in the field of export and import support is carried out through various institutional structures, which can be grouped, depending on their organization, their functional status and the type of services they offer. To this end, state regulations are of major importance for the development and promotion of our country's foreign trade.

47-53

Authors: Anastasia BEJAN

The banking sector plays an important role in the economy, fulfilling specific functions that other infrastructures cannot replace. It has a key role in the functioning of the system of payments and settlements, being the subject of money issuance and the main institutional conductor of the state monetary policy, supporting and ensuring the financial flows in the country, which ensures the development of the economy. In addition, banks perform the traditional function of financial intermediation - depositing the savings of natural and legal persons and redirecting this money to: lending the economy, interbank investments, investments in securities, etc. In this context, the stability of the banking sector is the key for the development of the economy as a whole. This state of the banking sector is in the interest of all subjects who in one way or another are related to banks (citizens, economic agents, government, supervisory authority), and banks themselves. The instability of the banking system, whose prolonged duration leads to financial crises, leads to disruption of the normal functioning of the economy. This article is devoted to the elaboration of the model of evaluation and forecasting the financial stability of commercial banks and the banking sector in the Republic of Moldova. It can be an efficient tool for monitoring the evolution of the financial stability by the supervisory authority and banks’ management.

60-71

Authors: Elena SIMCIUC

The transition to an innovative development path is made possible by the creation of national innovation systems (SNI), which, according to scientific research, represents the main achievement of the 20th century. In response to global challenges such systems are an intelligent and complex approach to the process of identification of the strategic areas of intervention, based on the analysis of strengths, of the economic, cultural and intellectual potential of the economy. Smart specialization encompasses a broad vision of innovation, including, without a doubt, approaches based on both technology and efficient management mechanisms, such as innovation management. The beginning of the formation of the SNI in the Republic of Moldova was launched by the approval, in 2004, of the Code on Science and Innovation. Currently, the SNI formation is in the process of consolidation.

79-86

Authors: Natalia STEFANCO

In the contemporary world, changes are becoming more frequent. Any change can be an act of creation. The reduction of the time between two changes is equaled by the permanentization of an own creation capacity in its own organizational structures, the flexibility of the management structures, the permanent training of the staff able to ensure the increase of the assimilation speed of the new one, of the degree of receptivity of the manager towards changes, by management motivation. Change is a permanence and a reality of our daily lives. Whether we like it or not, change occurs at the individual or organizational level. Some companies perceive change as a natural evolution, they are used to it. But others perceive it as a threat and do not respond in a timely manner to survive an increasingly turbulent environment. People and organizations need time to get used to the change, but at the moment the pace of change is so fast that companies face permanent changes and no longer have to remain inactive, inflexible.

93-100

Authors: Gabriela Alice RAVDAN

In this article, we set out to present the evolution of the concept of control at the national level (Romania), as well as the analysis of its definitions from several perspectives, as an integral part of the modern system of governance. At the same time, there have been highlighted concepts that were improved over the time and which are given a wider applicability and a greater availability regarding the development and efficiency of public institutions through the internal control. The purpose of the research consists in identifying the place and role of control as a function of management in public institutions and demonstrating the importance and necessity of internal control as well as proposing improvement hypotheses in this field. To achieve this goal, the author has proposed the following objectives: researching the theoretical-methodological basis of internal / managerial control; studying the normative regulation of the control, highlighting the evolutionary changes; as well the identification of problematic aspects and their causes; the formulation of conclusions and recommendations from research and the identification of directions for improving control within public institutions.

107-112

Authors: Anastasia MIHAILA

In the present paper intend out to make a theoretical analysis of the various concepts regarding the notions of budget and performance – both nationally and internationally. During the last years, the Republic of Moldova has undergone some transformations at social, political, and economic level, because of globalization and global instability, as well as tightening competition in the business environment. Consequently, the use of the notions of budget and performance have emerged as a necessity of multinational economic entities. Hence the purpose and objectives of the publication. Thus, we set out to establish the conceptual boundaries of the notions of budget and performance and their role in the management system.

121-125

Authors: Наталья ГРОСУЛ

The article discusses the concept and structure of public debt, the relationship of domestic and foreign debt, presents the current state of external and internal public debt of the Republic of Moldova, identifies the main forms of public debt coverage, problems of servicing public debt and the implementation of debt policy.

132-135

Authors: Михаела БАЛМУШ-АНДОНЕ, Николае ВЕРЕЖАН

This article is dedicated to some issues referring to the career management in Moldova. The first stage of the career’s development for one young specialist in management is admission in the educational system that is beginning the school period, then the faculty period. The article examines some of the possibilities of a career path of a young specialist connected with innovative methods of business development. The development of the innovative entrepreneur¬¬ship activities within University constitutes an efficient way to transfer the results of scientific and innovative research (scientific product) from university to be implemented in companies.

139-146

Authors: Galina LUȘMANSCHI, Oxana COSTEȚCHI-JUȘCA

This paper analyses the peculiarities of the production cost accounting and the calculation of the cost of the tourism product in the tourism industry. At the same time, the principles underlying the organization of the production cost accounting and the calculation of the cost of tourism products are highlighted. In this context, certain problems have been highlighted in the organization of the production cost accounting and certain recommendations have been made that will increase the operability of the accounting information, intensify the control of the production costs formation and will contribute to the broader highlighting of the reserves to reduce the cost of tourism products.

151-157

Authors: Galina LUȘMANSCHI, Cristina LUNGU

This paper analyses the organizational particularities of the activity in the telecommunications industry and their in-fluence over the accounting treatment. In order to determine the influence of the branch particularities, two main directions have been delimited: the particularities of the market relations within the industry and the particularities of the activity of the entities providing telecommunication services. Thus, the particularities of the activity in the telecommunications industry characterized in the paper allowed the formulation of some measures that should be considered when organizing the accounting.

164-169

Authors: Ирина ГОЛОЧАЛОВА

The provision of useful information on market participants and their transactions is essential for an orderly and efficient System of Accounting and Financial Statements. Because the provision of information is essential to promote the stability and efficiency of the economic activity of the entity the quality of information as a high priority. Qualitative characteristics are those attributes that make the information provided in Financial Statements useful to its users. In this context this article systematizes the impact of the system of qualitative characteristics on the financial reporting generation; substantiates the necessity to investigate of evolution of the system of qualitative characteristics; discloses the scheme application for qualitative characteristics according to Conceptual Framework IFRS; compares qualitative characteristics applied both in domestic and international practices; proves imperativeness of the adaptation of qualitative characteristics according to IFRS for Moldavian organizations.

176-180

Authors: Сергей ЛЕГЕНЧУК, Надежда ДЕРКАЧ

The relevance of conducting research on the management of the intellectual capital of an enterprise has been substantiated. The features of the normative regulation of accounting for intangible assets in accordance with Ukrainian accounting standards and IAS have been considered. The methods of valuating the intellectual capital of the enterprise have been analyzed. The necessity of improving the existing system of recognition, accounting reflection and valuation of intangible assets of an enterprise has been substantiated. The main problems of accounting for intellectual capital in smart-logistics enterprises have been described.

186-189

Authors: Валентина ХОРОЗОВА

The article covers the substance and types of audit evidence, as well as the peculiarities of obtaining and using it in public catering establishments. It is suggested to apply as basis for the theoretical and empirical study of auditor’s actions the audit procedures referred to in the relevant international standards. The process algorithm for obtaining the audit evidence has been developed in compliance with the targeted approach, having defined also the sequence of auditor’s actions.

7-10

Authors: Vladimir PRILEPOV, Nadejda NASEDCHINA, Dorin SPOIALĂ, Arcadi CHIRIŢA

Vacuum deposition of thin layers of the As-Se-S system into a high voltage electrostatic field was elaborated. Experi¬mentally it was shown that thin layers of glass chalcogenic semiconductors obtained by the vacuum evaporation method in the presence of the high intensity electrostatic field have an increased diffractive efficiency in comparison with the same samples obtained in the absence of the electrostatic field.

15-22

Authors: Veaceslav SPRINCEAN

The heat treatment (TT) of Ga2S3 nanocrystals at temperatures of 970 K, 1070 K and 1170 K duration of 6 hours forms an oxide film of Ga2O3 on the crystal surface, the structure and thickness of which depends on the duration of heat treatment. The oxide layer consists of porous island nanoforms in the form of nanofibers and nanocrystals. The nanocrystalline size decreases with an increase in heat treatment temperature from 1070 K to 1170 K.

38-47

Authors: Tudor BRAGARU, Valentin BRICEAG, Viorel MALCOCI, Valeriu GALAICU

Nowadays, worldwide, there are a lot of similar terms, such as information security, informational security and cybersecurity. But could these terms be replaced by each other or are they different? Nationwide, many people encounter major difficulties in understanding and correctly applying these terms, which, depending on context, can be sometimes considered synonyms or can be different by meaning, tasks, functions, impact or coverage. The paper aims at leading to a better understanding and awareness of this terminology, being useful for a wide range of users with educational activities (pupils, students, teachers, PhD students) and/or people engaged in informational and/or information security activities.

52-63

Authors: Adriana BUZDUGAN, Maria HĂMURARU

This article has produced a study of educational offers, the first cycle, Licentiate in the domain of Tourism on European level. The aim of this study is to identify good European practices with reference to the content of the educational offer and their valorisation within the Higher Education Program for Hospitality, Tourism and Recreation (SHTA), in order to ensure the compatibility of mutual academic programs and mobility. The results obtained are reflected in the improvement of the SHTA program with a set of specialized disciplines.

69-74

Authors: Elena NIREAN, Boris COREȚCHI

Since the last decade of the last century up until now, the Republic of Moldova faces a strong flow of population migration. Citizens of the Republic of Moldova, often young people who are able to work, go abroad either because of poverty or lack of prospects in search of a better life and a better paid job abroad. There are many disputes about population migration and its consequences for the country and for families. Some consider migration to be seen as a process that needs to be managed well, others see migration as a problem to be solved. Experts point out that about one third of the active population has already left the Republic of Moldova. According to the National Bureau of Statistics, at the beginning of 2017 the average population was 3.550.000 people, which is 2.2 thousand people less than it was in 2016. Uncontrolled, illegal immigration in recent decades has become one of the most current problems for the Republic of Moldova. In recent years, investigations have been made on emigration, including emigration of labor. At the same time, the problem is not deeply studied and requires a complex research into the promotion of migration policy. The aim of this paper is to analyze the phenomenon of emigration and to estimate economically its impact on the economic situation in the Republic of Moldova.

82-90

Authors: Elena NIREAN, Tatiana BUJOR

The rural environment of the Republic of Moldova faces serious demographic problems, besides the fact that during the last years the number of rural population in the Republic of Moldova has decreased, the age structure shows obvious signs of concern for the socio-economic development perspectives of the localities the country's rural environment. The worsening of demographic situation in rural areas strongly affects both the demographic dependency ratio and the occupational basic indicators. Thus, on the one hand, the considerable decrease of birth rate and, on the other hand, the intensification of the phenomenon of labor migration in rural areas led to the aging of the population. The low dynamics of the labor market leads to a high level of unemployment, the high proportion of employment in the informal sector, especially of young people, and the slow pace of modernization and technology of the national economy, low salaries cause a significant gap between the level of training labor and working conditions, favoring its departure in search of a job abroad. An important problem is the reduction of unemployment in rural areas especially at the level of young people and the professionalization / re-professionalization of young people in agriculture, mainly in the informal sector. This population quota has to be significantly reduced and the increase in labor productivity and technologization of agricultural sector is a primary objective of the national economy. Only in this way, the competitive agriculture can be developed from the perspective of integration into the European Union. Territorial mobility and maximum use of opportunities in the internal labor market are expected to help reduce labor migration abroad. The employment opportunities of the working population in rural areas are extremely limited. Employment opportunities in rural areas are quite low. Practically, most of the working-class population in most cases can focus only on agriculture, in particular, on the individual processing of the land.

98-107

Authors: Cristina PANFIL, Ivan LUCHIAN

The banking system, in terms of its financial intermediation functions, capital multiplier and handling of monetary policy instruments, has multiple implications on the socio-economic system of any country. In order to understand these implications and direct banking activity in such a way that their impact to be favorable to the development of the banking sector and society as a whole, it is necessary to know the defining features and the laws of the functioning of the banking system as well as the particularities of the banking products market. In this article, we intend to elucidate these aspects and to identify the changes and trends, that have taken place in the banking system during its evolution and specify the characteristics of the banking market system.

116-119

Authors: Ecaterina ȘIȘCAN

Recent developments in the higher education market have led to the need to reconsider marketing strategies of universities. One of the key factors influencing success of any marketing effort is developing a marketing mix accor-ding to the needs and expectations of potential customers. In this paper the author analyzed the particularities of the application of the marketing mix in the higher education institutions.

128-137

Authors: Liliana SAHARNEAN

Supporting the development of innovational activity has now become imperative for all countries enrolled in building policies and, finally, the knowledge-based societies. By defining the state's innovational policy, Research & Development and Innovation are an important component of modern socio-economic and technological policies that reflect the country's attitude towards the process and results of innovation, that determine the objectives and directions of the authorities in the field of science, technology, etc. and authorities in the fields of implementation of research and innovation results, ultimately leading to the sustainable development of the country.

143-148

Authors: Valentina TÎRŞU, Sergiu TUTUNARU

The article examines the capacity of the innovation system of the Republic of Moldova which can contribute to the Digital Economy strategy development of the Eastern Partnership (EaP) countries to the Republic of Moldova and describes the current situation in the field of innovation system. It is presented the main directions of the Digital Economy strategy development, which were submitted as a declaration at the first ministerial level meeting within the EaP on 11 June 2015 in Luxembourg and at the last meeting that took place on 15 October 2018 in Chisinau.

153-158

Authors: Daniela BUMBAC, Lilian HÎNCU

The banking, microfinance and leasing sector is the main source of financing for business in Moldova. The micro-finance and leasing sectors, despite growth, play a limited role in providing business funds and are not yet a viable alternative to bank loans. The financing decision of the potential client is quite complex. In order to assess the client's creditworthiness, financial institutions use econometric valuation models to group customers into three broad categories: solvent clients, insolvent clients, and customers placed in the uncertainty area. From national practice, it is possible to establish with certainty that commercial banks have developed models for assessing potential clients to apply for bank loans. For factoring financing, evaluation models are very limited. The need to develop an econometric model of valuation of the potential client asking for factoring is an important and very current one.

164-168

Authors: Daniela DANDARA-TĂBĂCARU

The concept of financial stability does not yet benefit of a generally accepted definition. The concern of the authoritie with decision-making powers regarding the achievement of the objective of ensuring the stability of the financial system derives from the widespread awareness of the role that financial stability has for sustainable economic development and ensuring social welfare. Being a dynamic process, this phenomenon imposes multiple difficulties in being measured and the literature proposes a wide range of analysis models (calculation methods and variables used). In this article we have described a model for measuring financial stability using an aggregate index of financial stability.