Studia Universitatis Moldaviae. Stiinte Exacte si Economice

17-25

Authors: Galina VORNICESCU

This paper demonstrates that some integral operator algebras are equivalent to the algebra generated by singular integral operators with piecewise continuous coefficients. With the help of equivalence, the notion of symbol is defined for the operators in the algebras approached in this paper, it is established that the Noetherian conditions and the indices of the operators are expressed by determinant of their symbols. In the study of the respective algebras certain results of the mathematicians I.Gohberg and N.Krupnik are used.

40-50

Authors: Ali AMEEN

There’s a need to secure the paradigm of software-defined networks for many reasons, and one of the methods proposed in our research is to use Petri Nets system to model some proposed working topologies for the SDN controllers; those topologies were also proposed in our research to secure some aspects of the SDN paradigm. After modelling the suggested SDN controller topologies, it is possible to imply that modelling in the PIPE software to get simulation results. Those results could be used to derive a security equation to measure the security level of any network that’s based on the SDN structure and leveraging any of the three proposed topologies in our research. In this paper we’ll concentrate on modelling the third and last proposed topology which is the Hybrid topology and compare it with the single-controller already existing topology that we named the Ordinary topology. The comparison will show the feasibility of the Hybrid topology and its advan¬ta¬geous effect over the Ordinary topology.

59-67

Authors: Vadim P. SIRKELI, Natalia D. NEDEOGLO, Dmitrii D. NEDEOGLO, Oktay YILMAZOGLU, Ahid S. HAJO, Sascha PREU, Franko KÜPPERS, Hans L. HARTNAGEL

We report on the selection of contact metallisations for ZnSe-based metal-semiconductor-metal ultraviolet photo-de¬tectors. Our evaluation is based on Ni/Au, Cr/Au, and hybrid Ag-nanowire contacts. Low values of dark current of 0.32 nA, 0.82 nA and 1.64 nA at bias voltage of 15 V were achieved for photodetectors with Ag-NW, Ni/Au and Cr/Au interdigital contacts, respectively. The best performance of our ZnSe-based ultraviolet photodetectors is observed for Ni/Au interdigital contacts. This is due to the higher Schottky barrier height, which is equal to ~ 1.49 eV for Ni/Au contacts in comparison with ~ 1.26 eV for Cr/Au contacts. A very high responsivity of 5.40 AW-1 at bias voltage of 15 V for light with a wave¬length of 325 nm is obtained for devices with Ni/Au interdigital contacts. Moreover, the maximum of photocurrent on/off ratio of 20342 and minimum of NEP of ~ 3 × 10-15 W Hz-1/2 at bias voltage of 15 V was achieved for this type of device.

73-77

Authors: Ion LUNGU

In this paper we investigate the physical properties of thin ZnTe layers obtained by the quasi-closed volume method and then doped with copper on the J-U characteristics of ZnTe heterostructures: Cu/CdTe. Doping of ZnTe layers with copper was performed in chemical solution by dissolving Cu(II) nitrate in methanol. The X-ray diffraction (XRD) method was used to study the structural properties. The results of the XRD analysis reveal that the thin layers of undoped ZnTe as well as doped with Cu show a crystalline structure of zincblende type with preferential orientation (101). Also, the J-U characteristics of the ZnTe: Cu/CdTe heterostructures were studied depending on the molar concentration of Cu(NO3)2 and the thickness of the ZnTe:Cu.

84-91

Authors: Александр КОЧЕМАСОВ, Юлия БОРИС, Надежда ЗИНЧЕНКО, Денис НИКА

Phonon properties of silicon nanolayers were studied using Born-von Karman lattice dynamics theory and Boltzmann transport equation with relaxation time approximation. It was shown that spatial confinement of phonons strongly influences the phonon energy spectrum as well as thermal conductivity. The influence of temperature and quality of external boundaries on thermal properties of silicon nanolayers was revealed.

97-103

Authors: Виктория ВАНГЕЛИЙ

This article describes the possibility of development of health-preserving competences in physics classes of VI–IX grades. The formation of such competences is fully consistent with the priority directions of the general school education reform, in which one of the main places is the formation of skills and abilities to preserve health and life in everyday activities. The article will be of interest to physics teachers teaching in VI–IX grades.

111-116

Authors: Maria HĂMURARU, Veronica BULAT

Project-Based Learning or PBL is an educational approach that uses real problems as a learning-centred method. The analysis of these problems leads to the acquisition of new disciplinary knowledge and problem-solving skills. A problem situation is presented to the master student before acquiring knowledge about a studied concept. By working with other colleagues, they analyse the problem, formulate questions, conduct a survey and research, create hypotheses and arrive at a solution to the problem. Instead of acquiring knowledge in a vacuum, not knowing how this knowledge can be applied, the problem attracts the student to new challenges, intervening at the level of complexity and research details. Students thus learn in the context in which learning will be applied in economic practice. This will lead to more in-depth learning approaches.

126-136

Authors: Veaceslav BÂRDAN, Alexandru SCUTARU

Hyperinflation is a phenomenon that manifests itself in the exaggerated rise in prices due to the devaluation of a currency. This usually occurs as a result of wars or strong economic, social or political recessions. The article examines the most “spectacular” hyperinflation in the European countries and how it has been reflected in the lives of citizens. The evolutionary hyperinflationary crises are also analysed, as well as the triggering causes and the consequences on the economies of the states. The methods of combating this phenomenon used by different European states in the 20th century are also examined.

144-151

Authors: Mariana DOGA-MÎRZAC

One of the fundamental pillars in the work and development of university business incubators is the legislative frame¬work and state institutions that guide, manage, and support the main actors in this environment. Development and promotion of accessible and intelligent laws, rules and regulations using horizontal approaches and with the establishment of interoperable standards in the sector we are investigating, will set up provisions capitalizing on all opportunities for the development of the business environment and the university environment. Through innovative incubators, the academic business environment offers a totality of legal, economic, financial, scientific, and technological conditions, dedicated to the research and innovation sector to potential young entrepreneurs, whose activity is influenced by these at the next stage.

171-175

Authors: Constantin GÎDILICA

The business environment is becoming more and more flexible, which allows companies in the Republic of Moldova to analyse the negotiation process from a scientific and practical point of view, which can have a direct impact on the prospects for developing trade relations. In the context of knowing the negotiation process, the role of communication as a management factor of the negotiation process can be seen. The author made a study of theoretical synthesis of communication perceptions in relation to the negotiation process presented by the authors of scientific papers in the field. By documenting, analysing and presenting the personal point of view, the author presents the structure of the communication process in business negotiations through which he identifies the parties that form the process and the relationships that are formed as a result of disseminating the message. Finally, the conclusions based on the theoretical analysis of the concept of com¬munication and its effects in the business negotiation process are presented.

182-187

Authors: Nicu ȘARGU

This article represents an extension of the legislative amendments that entered into force on 01.01.2021, related to the tax on extracted useful minerals. The purpose of the article is to present the way to determine the taxable base in order to calculate the tax for extracted useful minerals according to the changes made. In order to fully achieve the determined purpose, the objectives regarding the synthesis and analysis of the theoretical approaches of the tax for the extracted useful minerals, the identification of the necessary components for the formation of the taxable base and the application of the tax rates were identified and established. At the same time, a forecast was made to establish the impact of the changes in the tax legislation related to the tax on extracted useful minerals on the revenues to the national public budget.

193-198

Authors: Svetlana MIRONOV

In work teams there is an increasing emphasis on a psychological culture, and the figure on which it focuses is the manager. The main elements of psychological culture are self-knowledge, knowledge of people, communication skills, the ability to direct their behaviour and emotions in relation to employees, ensuring a favourable social and psychological climate at the workplace. The question arises whether the efforts always bring the desired results? However, regardless of the manager's efforts to establish a psychological culture, a common problem is the toxic relationships between employees. In this article, the author intends to analyse the working groups, the type of relationships in the working groups, the causes of toxic relationships at work and the prevention of their occurrence.

7-13

Authors: Simion RAEVSCHI, Leonid GORCEAC, Vasile BOTNARIUC, Tudor BRANIȘTE, Sergiu VATAVU

The nucleation and proper ZnO thin layers on Si substrates were synthesized by the hydrothermal method from the solutions of zinc compounds by using different solvents such as: water, water + ethanol, water + methanol, water + propanol, water + acetone, ethanol, propanol, methanol. Dehydrated zinc acetate, Zn(CH3COO)2·2H2O, was used for the preparation of ZnO nucleation layers . The deposition of the proper ZnO layers on the nucleated structures is carried out by boiling them in the Zn(NO3)2 + KOH aqueous solution. The structural and morphological characterisations of the obtained buffer layers are given in the paper. The efficiency of ZnO buffer layer used in the preparation of GaN layers is demonstrated as well.

19-22

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

The optical and photoelectric properties of thin films based on arsenic-selenium-sulphur chalcogenide glassy semiconductors doped by Sn were investigated.

31-44

Authors: Alexandru LUNGU, Florin DAMIAN

The scientific school of discrete geometry and mathematical crystallography, founded in the 1960s of the last century by the corresponding member of the ASM, Dr. hab., Prof. A. Zamorzaev at MSU, experienced a rapid development and soon gained international recognition. Within this scientific school, the general theories of several generalisations of classical symmetry were elaborated and developed: multiple antisymmetry, colour symmetry and antisymmetry, P-symmetry, P^bar-symmetry (Q-symmetry), W-symmetry, symmetry of Lobacevsky and Minkowsky spaces of different dimensions.

64-70

Authors: Svetlana BODRUG

The article proposes a new way of taxation, a concept, much formalized about a progressive way of taxation. A single tax rate cannot meet the aspirations of the population, which at the level of millionaires transfers 12% to the budget. The mathematical model, the taxation algorithm, the block diagram of the algorithm, the progressive taxation matrix can be based on the elaboration of the respective software. This (software) can be used preventively to identify some parameters in the simulation model. After the testing procedures, the software can be implemented in practice by the Ministry of Finance of the Republic of Moldova.

82-88

Authors: Chiril GAVLITCHI, Andrei MULIC

The article reflects some aspects of the transition of insurance companies to an innovative development model in the conditions of the economy of the Republic of Moldova. Therefore, it is necessary to comprehensively research the characteristics of innovative insurance activities and risk management of insurance organisations focused on innovative development. An innovative model for the development of national insurance companies involves, expanding insurance and reinsurance processes in boosting innovation processes in the Republic of Moldova, increasing customer attention, introducing new types of insurance and reinsurance, increasing the interests of potential policyholders.

107-111

Authors: Daria ROTARU

The financial control tools applied by the entity are the basic components of the internal control system established by the management of the entity in order to ensure reliable and efficient financial system governance. The decrease of the control measures effectiveness will immediately affect the quality of the management activities as a whole. The objective of the study was to determine the method to evaluate the entity’s financial control efficiency based on the risk factors influence assessment, using the example of the risk of inaccurate accounting information.

116-120

Authors: Silvia ZAHARCO

The characterisation of a state's financial policy can be done by assessing the efficiency of public expenditure. To reveal this aspect, in this paper we will present the indicators that can be used in the analysis of the directions of public resources allocation, the factors influencing the level of these allocations, and the position of the Republic of Moldova compared to other EU countries in terms of efficiency of public resources allocation. The study used the comparative analysis as well as the factor analysis of public expenditure efficiency.

137-142

Authors: Viktoria MYKYTENKO

The relevance of this study is to solve the basic task for society to ensure sustainable management by improving the spatial management system of natural resource assets, increase their usage efficiency and ensure sustainable socio-economic development of Ukraine on this basis. At all levels of the state government, there appeared a need to ensure spatial management and transform the organizational structure of natural resource management on the basis of the introduction of a modern system of territorial natural entities with the change of relevant functions, mechanisms and powers in the direction of increasing the ecological and economic effect in various spheres of economic activity. Aim of the research: identification of the highest priority, to ensure sustainable management in resource constraints, the composition of threats and risks and their grouping; development of a closed scheme of permanent clarification of the most important, for spatial sustainable development, threats and risks. The methodological basis of the study is the work of domestic and foreign scientists on spatial management of natural resources, sustainable spatial development and economic security, regulations, analytical and statistical materials of ministries and departments, international organizations, other scientific and information materials. The study involves the use of a number of interrelated methods, including methods: analysis and synthesis; system analysis; economic and mathematical; expert assessments; graphic, etc. The scheme of grouping of organizational and economic mechanisms of realization of spatial model of management of sustainable management within a certain state formation is constructed. According to which a universal, for three stages of implementation of the corresponding type of macro- model (initiation, consolidation, incorporation) spatial management of sustainable development, algorithm is developed. The use of the latter involves: continuous grouping and identification of the most significant threats and risks (in a closed cycle of management, organizational and economic, forecasting, analytical and econometric procedures); development of measures to eliminate the consequences of turbulent shifts.

150-154

Authors: Margareta BRADU

In this article the author researches the interdependence between the nowadays innovation and competitiveness and the perspectives of eco-innovation, as a determining vector in the development of sustainable competitiveness. Since there is the rational use of the economic resources in complex harmony with the surrounding environment at the basis of these two processes, the author considers that the investments in the development of research and innovations, of the innovative entrepreneurship and the innovative companies can influence the development of eco-innovation-based sustainable competitiveness.

165-169

Authors: Mihail GÎRLEA, Ana BERDILĂ-CÎRLAN

Non-cash payment instruments have a number of advantages over the use of cash, which are widely used in developed countries. The most commonly used payment instruments in international practice are: the payment card, credit transfer and direct debit. In order to facilitate the use of credit transfer and cards, the services of managing remote payment accounts from the range of e-payments (internet-payments, mobile-payments, etc.) are used to make payments. The most used payment instrument in the Republic of Moldova is the payment card, and direct debit has a modest share compared to the European average. In the Republic of Moldova, the share of non-cash payments by consumers is still very small compared to the figures recorded internationally. This article will analyse the causes of the low use of non-cash payments at national level and their prospects.

173-179

Authors: Анна КЫШЛАРЬ

The interaction of business structures and the state contributes to the investment process and increases the efficiency of the execution of state functions, it has a social nature too. The modern scheme of such interaction is the public-private partner¬ship (PPP). Despite the fact that the PPP became widespread only in the 21st century, various economic, legal and social circumstances of its implementation led to a variety of its models and forms, directions of implementation and financing mechanisms, which requires a choice of the optimal accounting mechanism for the implementation of the PPP projects. One of the ways to solve this problem is the possibility of a clear identification of each form of PPP project. This problem is still relevant in such a segment of the economy as the science and education. As part of the study, the author reveals the legal and economic interpretation of PPP; analyses and critically approaches the assessment of existing classifications of PPP forms, proposes a classification of PPP models and a grouping of PPP contractual forms, which would ensure the optimization of the accounting mechanism during their implementation.

187-196

Authors: Л.В. МАСЬКО, Р.В. ГАВРИЛОВ

The article explores the authors' approaches to understanding the essence of the green economy concept. The authors’ approaches to the study of the concept of green economy are generalised and the characteristic features of this concept are determined. The author's definition of “green” economy is formulated, and it shall contribute to a deeper understanding of this model of economic development, which as a result, will provide a qualitative transition to it.

8-16

Authors: Tatiana BULIMAGA, Veaceslav SPRINCEAN, Adrian PALADI, Marianna SAVVA, Florentin PALADI

This article is an analysis of the Education-Research-Innovation knowledge triangle components based on the study of the content of the Erasmus+ CBHE project “Education for Drones – eDrone”, attension being paid to their reciprocal links and its complemen¬tation with the research project “Advanced Physical Technologies with application of UVS in monitoring and modeling of environmental factors - Monitor3D”, conducted at Moldova State University (MSU). Here are presented the tools and methods used for transferring knowledge from an educational project focused on the development of the capacities of an institution and training of skills to a national research and innovation project. This case study based on the content of the Erasmus+ CBHE eDrone project, its reciprocity and complementation with the Monitor3D research project, can serve as a model and could be replicated for other projects.

25-35

Authors: Svetlana BODRUG

The article proposes a cyber-treatment of the taxation system of the Republic of Moldova. The idea is to reduce the level of polarity between the POOR and the RICH by introducing a new income tax methodology. For this, the fragmentation of the monthly salary axis is identified and an algorithm is created for a system of economic-mathematical models of progressive taxation.

45-51

Authors: Vasilica Traiana GHIȚĂ

The present paper presents an intelligent methodology to increase the Olympic performances in mathematics thanks to the elaboration and application of the personalized plans for the preparation of the mathematics Olympiads participants. The methodology is assisted by an Intelligent Support System developed in Wolfram Mathematica. The system allows the elaboration of any number of customized Olympic problems necessary for the training of each candidate at the Mathe¬matics Olympiads.

62-69

Authors: Andrei MULIC, Ecateriana ULIAN

In the presented paper, the role and place of the business incubator in the university environment as part of the entre¬preneurial ecosystem is researched. It describes the concept of entrepreneurial activity, the importance of entrepreneurship in the business environment and participants in the entrepreneurial ecosystem. In the research, the authors developed a structure of the business incubator in the university environment in correlation with the entrepreneurial ecosystem and suggested possible phases of the process of organizing its operation.

79-87

Authors: Iulia CĂPRIAN

In this thesis we propose a way of optimization of the relationship between the function that determines the tax amount and the one that determines the amount of the fine for the fraud that has been committed. The escalation of this relationship could increase budget incomes, could also reduce financial efforts of tax control organizations, reduce tax frauds. This could also create an autonomous system an autonomous system that has full control of financial incomes. Also, we bring arguments for reducing the tax amount and for the major increase in fines against the frauds that have been committed.

93-98

Authors: Dmitri TERZI

A method of solving the commissioner's problem using a set of heuristics was developed and investigated experimentally. Complementarity, algorithmic polynomiality and the practical significance of heuristics were the main criteria for including it in a set in order to approach the creation of a precise method of solving many problems in a reasonable time.

107-111

Authors: Лариса ЛАЗЕБНИК

The Ukraine public sector spends over £270 bn annually procuring goods and services which account for 12 percent of GDP. Most public money spent is through traditional procurement. At present it is necessary to direct public money towards solving public issues. The difference between traditional procurement and social ones or environmental procurement through government, is that the latter has the twin goals of catalyzing enterprises and solving public problems. Social procurement – is public organization’s procurement policies choosing to purchase a social outcome when they buy a good or a service. Social procurement can occur in a number of ways, including: procuring from social enterprises; including a clause in procurement policies that requires tenders to be assessed in according to the social impact they create; requiring successful tenderers to employ a certain percentage of people from disadvantaged backgrounds in their workforce. Needed to find a valid answer to the question: what additional benefits are to be achieved; determining to what extent these benefits are valued, and will therefore be prioritised by the purchasing organisation. The public sector plays a key role in our society, so the potential for value creation is huge.

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.