Economica

10

Authors: Irina CROTENCO

In the article is investigated the current state of the tourism industry in Moldova. Is analyzed statistical reporting data on inbound and outbound tourism in Moldova by years and by countries – suppliers and consumers of tourists. Based on mathematical methods are quantitatively calculated trends in the dynamics of inbound and outbound tourism and is proposed a forecast of their changes in the short term. Is analyzed the state of the tourism competitiveness in Moldova in the travel and tourism competitiveness ranking by the World Economic Forum. Are described the strategic management mechanisms of the tourism industry of Moldova and formulated conclusions on their development.

12

Authors: Ala COTELNIC, Ludmila NEGRUTA

In this article, we wanted to highlight one of the key components of human resources management – the audit. Although this term is fairly old and widely used in the economic field, with reference to human resources audit is a concept that emerged in the second half of last century. The necessity of this activity lies in the importance of human resource in modern society, but also its different status compared to other resources of the organization.

13

Authors: Olga TABUNSCIC

In the present article we have analysed the current state of the catering market services in Chisinau, sales volumes as well as the classifications of the hospitality units from the industry. Are presented types of public food market establishments operating in Chisinau and identified factors contributing to this market growth and expansion. The study is taking in consideration the most popular types of catering facilities and the worldwide trends of the market. It is noted that depending on the amount of bill average, public food market from Chisinau can be divided into three segments.

18

Authors: Maria GRIGORAS

The modern consumer has become more attentive when taking the decision to purchase food due to the controversies in the food industry, the impact of social media and more intense relationship between consumed products and health. The nutritional information on the label has become an important element guiding the successful choice of food products. Thus, the consumer tries to process this information based on his intellectual and financial resources. This research aims to determine the degree of comprehensibility of the information displayed on food labels, to evaluate its nutritional profile and to highlight a possible antithesis of the perceived favourable image and the nutritional value “de facto” of those goods. In order to implement this approach there were conducted exploratory marketing researches, using the questionnaire and the method SAIN-LIM.

21

Authors: Anatol GRAUR

Tax planning is complex of measures, consisting in the reduction of tax payments under the law. Tax planning at the enterprise starts from the initial structuring of businesses and activities and can be carried out both at entity level (corporate) and the individual (individual). Compared to tax evasion, tax planning is performed only under the law by avoiding taxes. Avoiding or reducing taxes is possible by organizing activities in such a way that the law allows reducing the tax base or tax rate. Optimization of tax payments is possible by organizing the work in such a way, so as the legislation avoids or reduces the tax base, tax rates and tax incentives application.

6

Authors: Irina SANDU

Human rights embody the minimum requirements for a dignified life, applicable to all people everywhere. These needs, protected by human rights include adequate food, health, education, employment and decent living conditions. A human rights’ budget aims at ensuring the wellbeing and dignity of all members of our communities and to promote equity by supporting those most in need.

8

Authors: Andrei PETROIA, Elena ZUBCOVA

During the last ten years, the hospitals from the Republic of Moldova have received at least MDL 20 billion from the funds of CHI. Even if the amount of money allocated to hospitals is increasing the level of transparency of public money usage will decrease. Moldovan hospitals, either republican or district, have got used to managing money without reporting what they are doing, even if they are speaking about public money. According to the analysis of Sănătate INFO, no republican hospital did publish full financial reports, by which we can observe how public money managed and its aim. If private hospitals should report on the resources, they receive through the contact with NHIC, then all public institutions should present detailed information about the sources of revenues, which they manage.

9

Authors: Rodica SLUTU-BOGDAN

This article makes an overview of different opinions related to the importance of marketing on staff motivation and persuading the employees not to leave the company they are working for. Human resources marketing is the responsibility of the human resources department. It helps a company to employ qualified staff and to create conditions for the existing employees not to leave it. Internal marketing is the art of treating employees as the company's customers through positions that attract them both materially, and in terms of personal development. A satisfied employee becomes a true marketing agent. A future employee “buys”more than just a job, but a way of life when he starts working in a company. No matter how well-equipped the company is, employees play an important role in the company through skills and abilities they have, character, values and visions. The human resources department can make use of some marketing strategies, policies and techniques.

9

Authors: Neli MUNTEAN, Artur VIRTOSU

The lack of applied methods in the national practice that would allow the realization of a complex analysis of financial stability in the corporate sector is one of the primary problems outlined in the process of organizing the fair and efficient management system of numerous factors that determine the financial performance in this sector. Under these circumstances, the need for a comprehensive analysis of financial stability in the corporate sector significantly increases, being an integrated part of the entity's financial situation analysis. The purpose and objectives of the article consist in the generalization of theoretical principles, financial stability analysis instruments and techniques in terms of absolute indicators adaptation to the norms and requirements of International Financial Reporting Standards, and in the comparative analysis of several methods that can be used to measure financial stability in the corporate sector. Thus, the following study, developed as a fusion of existing knowledge and authors own research, aims to provide a basis for reflection and discussion with theorists, practitioners and analysts within the financial field.

11

Authors: Roman CHIRTOAGA

After the fall of the Soviet system in Eastern Europe, ex-communist countries, in spite of quasiidentical initial conditions, have demonstrated extremely different results, in terms of economic growth and living standards of their populations. The identification of the causes of this divergence is a major concern to the Moldovan scholars and decision-makers, given the importance of the issue for the purposes of economic policies shaping. In this paper has been made an attempt to highlight the impact of the geographic location, as one of the most significant factors of the differentiation in the rates of economic growth. As a result of the research, based on the analysis of regional economic developments, conclusions were drawn regarding the major role of the geographic location factor in the developments of the economies of the region, which has influenced both the completeness of reforms and the configuration of the growth models adopted by individual states.

11

Authors: Liliana LAZARI

Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

13

Authors: Nicolae PLATON

For managerial practice it is important to know the methodology of developing a tourism business strategy, more than the theoretical concepts related to this field. The enterprise strategy is an important lever to boost and support the change of emphasis of the creative side of the organization's management. Based on these prerequisites, the author makes an overview of the need to adopt a management strategy within the enterprise, describes the defining features of the strategy in the view of some authors, classifies the strategies according to several criteria, proposes a management model specific to the tourism enterprise, carries out the comparative analysis of how to formulate and how to implement the strategy, characterizes the difficulties that arise in the process of strategy implementation.

9

Authors: Victor ZAMARU

Organizations in the 21st century are oriented towards sustainable development through continuous improvement of management. In the knowledge economy, where accent is placed on the use of information, human and organizational resources, it is necessary to adapt management to the organization needs. Management under current conditions must be oriented towards the use of information technologies, the application of innovative management, the capitalization of intellectual property objects and the continuous development of the human resources.

11

Authors: Ion BOLUN

Some aspects, related to the decision-making Council procedure of discussing projects presented for the competitive formation of the investment portfolio with informatization, aiming to minimize the time expenditures of persons involved, are investigated. It is also investigated the similar procedure of discussing candidates for election to posts by contest. It is proved that the discussion in question in most cases must, and in some cases may be done in order of the increasing number of candidates of the subdivisions / executors of respective projects.

11

Authors: Tatiana DIACONU, Svetlana MIRINOV, Ludmila PASCARI

Trade is of strategic importance for the balanced and viable development of economic and social systems in a country. And the management development of an organization's commercial activity is the main vector of business success. The paper we are addressing approaches extremely important problems of the commercial management, which is meant to be modern, efficient and at the same time specific to the enterprises, whose main activity is the production and marketing of agri-food products.

12

Authors: Anna CEBOTARI

The accounting post-employment benefits, based on actuarial calculations, at present remains a subject studied in Moldova only theoretically. Applying actuarial calculations of accounting in fact denotes its character of evolving. Because national accounting standards have been adapted to international, which, in turn, require the valuation of assets and debts at fair value, there is a need to draw up exact calculations on which stands the theory of probability and mathematical statistics. One of the main objectives of accounting information is reflected in its financial situations and providing internal and external users of the entity. Hence, arises the need to reflect highly reliable information that can be provided by applying actuarial calculations.

13

Authors: Tatiana GUTIUM

This article is devoted to analysis of interdependence and correlation between competition and competitiveness, and competition’s consequences. The author analysed some authors’ visions on competitiveness, and common features between theories of competition and competitiveness. Using the synthetic indicator elaborated by author has been evaluated the competitiveness of domestic goods on the internal and external market. At the end of this article, the author has developed proposals to increase competitiveness.

21

Authors: Constantin ANGHELACHE, Ion PARTACHI, Madalina Gabriela ANGHEL

Vocational education and training is a vital goal in both economic and social contexts. The opportunities that the European Union and its Member States offer to their citizens for living conditions, studies and jobs are major contributions, which together with the understanding and realization of a social culture of every citizen is a priority. Each year, more than one million citizens, of all ages, benefit from vocational education and training in national programs. Cooperation between Member States has taken a momentum in 2010 when programs have been established integrating a range of young people and people of other ages into the path of intellecttual development, education and training in line with the program adopted in 2009 by the European Council and Targeting measures by 2020. There is a set of measures under 4 strategic objecttives that address education and which include long-term learning and mobility. The second is to improve the quality and efficiency of education and training, then to promote social equality, the cohesion and active involvement of citizens in social and economic life, and last but not least, creation and innovation, which must be respected at all levels Training of the population.

6

Authors: Raluca Florentina CRETU

Creative economy, that currently governs mankind, justifies the role and importance of intellectual capital in maintaining economic entities in the market especially in times of crisis, but also the continuity of activity. The value of “hidden capital”, the name given to intellectual capital, represents 93% of the acquisition value of an economic entity and only 7% of the acquisition price of a listed company is justified in the balance sheet. Based on the economic and financial indicators, at the level of the pharmaceutical sector in Romania we analysed and highlighted the role and the importance of the intellectual capital, for a period of 8 years, respectively 2008-2015.

6

Authors: Constantin ANGHELACHE, Ion PARTACHI, Madalina-Gabriela ANGHEL

Analysis of economic growth operates with a number of aggregate macroeconomic concepts such as population growth, production growth, unemployment, changes in the number of labour, etc., all these being the elements that are used in the analysis of economic development. The authors wanted to present in this article some economic considerations which constitute the base of economic growth forecast. Economic growth can be analysed static, at a certain time, dynamic by comparing the indicators, characterizing economic growth over a period of time but more importantly is forecasting economic growth. In this respect are elucidated the main concepts of the theory of economic growth and summarized the theoretical background on which forecast economic growth can be achieved.

8

Authors: Marian SIMINICA, Daniel CIRCIUMARU, Silviu CARSTINA, Mirela SICHIGEA

The economic and financial performance, characterized by the two concepts, efficiency and effectiveness, has gained over time a particular importance among the managers of the enterprises in our country and beyond. This depends on the size of the type of management applied within an enterprise, but largely depends on certain external factors specific to the environment in which the entity operates. Regardless of the type of factors we relate to, it is certain that the economic and financial performance changes from one period to the next, and the level of market value of the enterprise changes. We can therefore consider that the economic and financial performance is a factor of influence of the market value, which we want to demonstrate in the present research paper.

8

Authors: Victor GROSU

The investment strategy is an effective tool used for a better management of the company’s investment activity and represents a separate concept within the development thereof. The purpose of the article consists of the analysis of the investment strategy and presentation of the results following the assessment of investment strategies existing within the companies from the Republic of Moldova and from Switzerland. There were identified problems, which the enterprises face while performing investment activities and an analysis of the influence of investment strategies on the competitiveness of companies from the Republic of Moldova and from Switzerland was carried out.

9

Authors: Rodica HINCU, Olga CONENCOV

The purpose of the present article is to identify the role of the investment in higher education as a way of quality of life improvement. In regard to this matter, the international practice uses some representative indexes which reflect the quality of life and/or education levels. Out of the multitude of these indexes, it was chosen the ones which involve the Republic of Moldova in their classifications. The Republic of Moldova is a low income country, where the human capital is the main resource which offers a competitive advantage. Also, it was analysed the public expenditures for the education. The amount and the efficiency of these investments influence the multiplication grade, and the impact on the education in the way that it ensures the quality of life improvement.

9

Authors: Vitalie MOTELICA

This article explores some approaches used for inflation analysis over different time horizons. Over the long-term horizon, inflation is caused by the increase of the money supply, in other words by the monetary policy. Over the short-term horizon, the causes of inflation are analysed in order to understand the nature of the shock, whether it is permanent or temporary. Over the short-term inflation can be caused by excess demand, as well as, by some supply shocks. An accurate identification of the link between aggregate demand and inflation would provide valuable input for policy makers in their attempt to ensure macroeconomic balance and welfare. However, this estimation is a continuous challenge given several factors including the different structure of economies, the degree of price liberalization and the quality of available statistical data. At the same time, for the developing countries, the estimation of the aforementioned relationship is hampered by the significant and rapid changes in the structure of the economies and in their legislative frameworks. In this study, the impact of the aggregate demand deviation from equilibrium levels on the dynamics of core inflation in Moldova was estimated.

11

Authors: Ludmila BILAS, Masadeh ADEEB

The current economic, technologic, social, and cultural changes in the global world influence the importance of the innovation management development. In the conditions of the increasing competition on the global as well as national markets, every company that strives to survive and stay competitive tries to avoid stagnating and preserving “status quo” in its business. This article analyses the important issues of innovation management. The primary focus is on the significance of leadership and team building for successful innovations. The conclusions and suggestions for the cross-functional team organization are based on the recently conducted study.

15

Authors: Nicolae PLATON

In a society where the emphasis is placed on innovation and creativity, and where tourism companies need to be flexible to deal with the competitive environment,the management approach from the perspective of integrating a performing organizational culture is essential. The modern enterprise operates in a dynamic, environmentally-friendly environment that brings about constant changes and considerable investment efforts to take advantage of the opportunities it is offered. Of course, connecting to environmental opportunities is not an option but a necessity, especially in the current globalization process. In this article, the author describes the typology of organizational cultures, simultaneously characterizing the premises, components and cultural values specific to tourism enterprises.