Economica

10

Authors: Ana SPINU, Ana-Maria ROMAN, Ilie DOGOTARI

This article makes reference to the effectiveness of the national social protection system, which depends on the efficiency of systems for redistributing income within a state, i.e. the efficiency of tax and social systems. The accession to the European Union (EU) was equivalent to the start of a new transition phase for the of development and social protection of Romania system. The current system of social protection can be characterized as a centralized one, even if the intentions of decentralization of responsibilities are pronounced while the financial capacities of local public authorities are strengthened. Romania has learned that EU policies are not always tailored to its size and that it has the possibility to negotiate them so that specific features and needs are better considered and covered.

10

Authors: Igor GUSEINOV

Under the conditions of rapid changes, the factors of integrated globalization processes have a strong impact on all spheres of human activity, as well as the activities of organizations. The article notes the problems of population mobility, lack of human resources in the national labour market, staff turnover, difficulties in employees’ adaptation, which negatively affect not only the activities of organizations, but also the socioeconomic development of the country. Human migration is one of the main factors of globalization processes. Migration has a negative impact on the socio-demographic processes taking place in the state. The impact of external factors on intra-organizational processes requires the use of new approaches in human resources strategic management. The article considers the main challenges of globalization, as well as analyses the impact of migration processes on the approaches of human resources strategic management in organizations of the Republic of Moldova.

12

Authors: Aliona BALAN

Population inequality in terms of well-being is an integral part of any society. Under market conditions, the problem of inequality in income distribution is particularly acute, as income and wealth inequality are closely linked to people’s quality of life and stability in society. As a result, it is necessary to promote active economic and social policies aimed at reducing disparities, inequality in the distribution of wealth and income. The paper analyzes some aspects of income inequality in the Republic of Moldova, the trends that have manifested themselves over the last decade, as well as the factors that have influenced these trends. Based on the identified problems, some ways of reducing this phenomenon in the Republic of Moldova were formulated.

12

Authors: Liudmila LAPITKAIA

The International Auditing and Assurance Standards Board (IAASB) has decided to issue a new International Standard on Auditing for the audit of less complex entities. It should be noted that, based on the analysis of the audit services market, examining the criteria for classification of entities in the Republic of Moldova, we can see that micro and small enterprises can be classified as less complex enterprises. This article analyses the market of audit services and the development trends of micro and small enterprises in Moldova. The author analyses the provisions of the ISA project (Information Sharing Agreements) for the audit of the financial statements of less complex entities in the projection to the realities of the Republic of Moldova. Analysing the regulatory and legislative framework of the Republic of Moldova regarding the audit, the author proposes a series of changes that would lead to its improvement.

13

Authors: Natalia GALANTON

Most supply chain optimization issues are related to the tendency to minimize the total cost throughout the chain. Taking into account that environmental protection has now become a public concern, an environmentally friendly supply chain is seen as a solution to this problem. The present article aims to study the impact of the supply chain on the environment value growth, and has the following objectives: research of activities at the supply chain level, taking into account the impact of all those targeted to create long-term environmental value, research of motivations and obstacles designing an environmentally friendly supply chain, the link between green supply chain management practices and organizational performance. In conclusion, we present the factors that motivate businesses to engage in supply chains actions with minimal impact on the environment, as well as barriers to their environmental activities.

20

Authors: Sergiu SOIMU, Galina BADICU, Ana-Carolina COJOCARU (BARBIERU)

In writing this article, we noted that accounting policies can influence the size of the outcome, as it derives from the various valuation and calculation methods provided by national accounting regulations. Different financial outcomes result from an entity’s choosing of one approach over another. The research entails objective observation in order to gain a better understanding of the provisions of the accounting regulatory framework governing the selection and application of accounting policies for fixed assets and inventories. The descriptive method, which included elements of comparison, analysis, and deduction, was preferred in rendering the material. As an indirect research technique, the study of provisions of national accounting legislation was employed, and the search engine Web of Science was used according to various selection criteria to determine the performance of scientific research at the international level. The research results can be used both in the practice of entities and for teaching purposes.