Economica

6

Authors: Ana-Lucia RISTEA, Constanta POPESCU, Valeriu IOAN-FRANC, Grigore BELOSTECINIC

Starting from the necessity of a continuous and demanding evaluation, capable of linking the results obtained with the human, material and financial resources, allocated and periodically setting the position of the national research relative to the world level, the evaluation of the relevance of the publications must be carried out from the positions and requirements of new disciplines: Scientometry. Scientometry is intended to help substantiate the evaluation of research activity and decision-making on its development, the science policy as a whole.

6

Authors: Mihai POPOVICI

De-recognition is the last step in the life cycle of any tangible asset. Tangible assets are derecognized on their exit. The National and International Accounting Standards do not fully describe the ways in which property is disposed of, so practitioners have to investigate the opinions of national and foreign scholars in order to answer the questions. This article discusses several issues that arise in the case of the expiry of tangible assets, such as identification of ways for the exit of tangible assets in accordance with the national and international accounting regulations, study of the problems that may arise in selling a part of a unitary object, research on the exit of tangible assets by their distribution to owners, employees or other parties and the study of the removal of tangible assets by transferring them to the electricity, gas and water supply entities.

8

Authors: Marcel OLARI

Under the current conditions, where rapid economic growth is an important prerequisite for improving the well-being of the population and reducing poverty, the state, being an important player on the economic arena of the Republic of Moldova, attracts external sources of reimbursable financing to support the budget and to carry out investment projects. Taking into account that these external sources increase the Central Government debt, generate the payment of certain interest, commissions, directly affect the expenditures of the state budget, I intended to investigate the impact of these reimbursable external sources on the one category of revenues of the state budget of the Republic of Moldova, (Value Added Tax receipts), in the light of the service and merchandise deliveries according to the transactions emerged from the contracted external reimbursable financing sources.

9

Authors: Elena IONASCU, Marilena MIRONIUC

Starting from the fundamental theory of market efficiency, which incorporates and reflects all relevant information, the paper aims to develop epistemological the concept of efficiency in approaching the real estate markets. The shift from a period of science development to another has not affected the term connotation, although it has manifested itself in various forms of application and representation in defining procedural steps at microeconomic and macroeconomic level. In relation to the market, the efficiency is considered a measure and a quantifycation tool and tends to be a defining feature that gives rise to a dilemma, namely whether or not it is efficient the real estate market. The complexity of imperfections, through efficiency appeal, directs the market to the dimension of the contradiction between paradox and paradigm.

9

Authors: Catalina ILCIUC

Globalization and internationalization of labour market have determined the high mobility of the workforce between countries. Moldovan managers are more and more influenced by the European managerial practices, in the context of intense employees’ fluctuation, but the necessity of qualified specialists is more obvious. As a result, adaptation of some strategies and motivational policies that would maintain and attract qualified employees is an imperative requirement for the local managers.

11

Authors: Lilia GRIGOROI

The present paper suggests discussing and debating the main elements that should be considered in connection with the adoption and application of the new International Financial Reporting Standard IFRS 15 “Revenue from Contracts with Customers”. Some changes, as well as opportunities are worthwhile, and it is beneficial to identify them and to analyze how to apply and capitalize on them for better quality of financial reporting. The present paper is, on the one hand, a fundamental research aiming at the acquisition of new knowledge and the development of the theory in this area of accounting and, on the other hand, an applied research as it is designed to analyse new theories and find solutions and practical applications, thus contributing to the improvement of accounting and financial reporting of revenues with a direct impact on the process of substantiation of decisions. The results of the research can be used in the development and improvement of both the relevant regulations regarding the accounting and financial reporting of revenues, and in the practical activities of legal entities, as well as in the educational process in educational institutions.

12

Authors: Natalia TCACI, Ina DOMBROVSCHI

The article deals with the analysis aspects of the financial results of the operating activity taking into account the branch peculiarities of the agricultural enterprises. In this context, there was studied the evolutionary nature of the gross profit, of the operating results, of profit before taxation and of the net profit in agricultural enterprises in the Centre Region. The net profit trend was calculated on one hectare of agricultural land and its analytical adjustment was determined by the linear function. Unstable trends in the evolution of the main rates of return for 2009-2016 are identified. The analysis of the return on the consumed and used resources was carried out by comparison with the established normative values.

14

Authors: Ion BOLUN

A comparative analysis of seven investment projects efficiency indices has been made aiming to determine the criteria to be used by mission of i-projects. It is shown that in case of projects, whose revenue is so difficult to quantify that it is not worth it, as basic economic efficiency index it is appropriate to use the Equivalent Annual Total Costs of Ownership, and in other cases – the Equivalent Annual Net Present Value together with the Equivalent Annual Profitability Index.