Valuation of Financial and Non-Financial Information in Attracting Socially Responsible Investments

ȚÎGĂNAȘ, Iulia-Maria, SPATARIU, Simona. Valorificarea informațiilor financiare și nefinanciare în atragerea investițiilor responsabile din punct de vedere social = Valuation of Financial and Non-Financial Information in Attracting Socially Responsible Investments. Conducător șt.: GROSU, Veronica. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 118-124. ISBN 978-9975-147-93-4 (PDF).A key factor in the evaluation of contemporary companies at this time is the contribution of these entities to the social life of the community of which they are a part. In this sense, the purpose of our work is to carry out a comparative analysis regarding the sustainability of socially responsible and non-responsible companies. In order to achieve the proposed goal, the following objectives were established: Objective 1: Deepening the concept of socially responsible investment; Objective 2: Bibliometric analysis of specialized literature through the Web of Science platform with the theme "Socially responsible investments"; Objective 3: Comparative analysis of the sustainability of socially responsible and non-socially responsible companies. CZU: 330.322.4:316.62(498); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.1

The Interdependence of Cost-Type Accounting Information and the Decision-Making Process

BARAC, Cătălina. Interdependența informației contabile de tip cost și procesul decizional = The Interdependence of Cost-Type Accounting Information and the Decision-Making Process. Coord. șt.: MIHAILA, Svetlana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 67-73. ISBN 978-9975-147-93-4 (PDF).The complexity of economic activities in the conditions of the market economy, determines the increase in the role of economic-financial information for the purpose of adopting decisions within the entities. Thus, the importance of accounting has increased significantly in the last decades, the decision-making process representing one of the most important activities of the entity. This paper aims to argue the relevance of cost information in the decision-making process at the entity level, based on the theoretical and qualitative approach, as well as the methods inherent in the research, bibliographic, bibliometric analysis, the method of comparison, synthesis and others. Likewise, based on the bibliometric analysis, research trends and directions were highlighted in relation to the issue studied at the national level, repeatedly demonstrating the relevance and importance of the studied theme. CZU: 657.478; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.0

Digital Marketing – a New Stage in the Evolution of the Modern Marketing Concept

BELOSTECINIC, Grigore, JOMIR, Eudochia. Marketingul digital – o nouă etapă în evoluția conceptului modern de marketing = Digital Marketing – a New Stage in the Evolution of the Modern Marketing Concept. Economica. 2023, nr. 1(123), pp. 7-22. ISSN 1810-9136.Revoluţia digitală a schimbat şi schimbă fundamental orice activitate umană, indiferent că vorbim de economie, inovaţie, educaţie, sănătate, administraţie etc., ritmul acesteia fiind într-o continuă creștere. Internetul, telefoanele mobile sau orice alte instrumente care colectează, stochează, distribuie informaţia digitală, se răspândesc rapid în întreaga lume, atât în țările dezvoltate economic, cât şi în cele în curs de dezvoltare, iar mediul online, mediul mobil, crearea de baze de date, extragerea datelor, automatizarea, comunicaţiile de la distanţă și altele sunt cuvinte cheie pentru noile tehnologii şi resurse. Procesele de digitalizare influențează în întregime și semnificativ modelele de afaceri, iar activitatea de marketing nu este o excepție. În acest context, capătă o importanță deosebită impactul pe care îl are digitalizarea asupra conținutului conceptului modern de marketing, beneficiile oferite companiilor și clienților, domeniile de aplicare a digitalizării în activitatea practică cu referință la componentele mixului de marketing. CZU: 339.138:[004.738.5+004.77+004.78]; JEL: M30, M31; DOI: https://doi.org/10.53486/econ.2023.123.007 ************************************************************************************************************************************* The digital revolution has changed and continues to fundamentally change every human activity, whether we refer to economics, innovation, education, health, or governance, having an evergrowing pace. The Internet, mobile phones or other tools that collect, store, and distribute digital information rapidly spread around the world, both in economically developed and developing countries, and the online and mobile environments, thus, database creation, data mining, automation, remote communications, and others are keywords for modern technologies and resources. The digitization processes significantly influence the business models in their entirety, the marketing activity being no exception. In this regard, the impact of digitisation on the content of the modern marketing concept, the benefits for companies and customers, and the practical application of digitisation with reference to the components of the marketing mix are of particular importance. UDC: 339.138:[004.738.5+004.77+004.78]; JEL: M30, M31; DOI: https://doi.org/10.53486/econ.2023.123.00

Green Accounting – the Path to a Sustainable Future

DOROGOI, Olivia. Contabilitatea verde – calea către un viitor durabil = Green Accounting – the Path to a Sustainable Future. Conducător șt.: POPOVICI, Angela. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 233-240. ISBN 978-9975-147-93-4 (PDF).Nowadays, most of the companies are facing environmental issues and are seeking an appropriate way to report and disclose the information to the public. The environmental pollution issue is among the most important problems of today’s human society. Therefore, the key condition is green accounting - the concept that encompasses an in-depth study of the environment and the long-term effects of economic activity on the environment. The main objective of this scientific paper is to understand what green accounting means and the role it plays. The concept of green accounting is an important tool for understanding the role of the environment in the economy, the rational use of natural resources, and decision-making. The development of green accounting will ensure a healthy environment, a long-term economic growth of enterprises, as well as a change in the entire economic and social system. CZU: 657:504.03(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.2

Approaches Regarding the Accounting of Income and Expenditure Related to Study Fees in Technical Vocational Education Institutions

ȘCHIOPU, Ana. Abordări privind contabilitatea veniturilor și cheltuielilor aferente taxelor de studii în instituțiile de învățământ profesional tehnic = Approaches Regarding the Accounting of Income and Expenditure Related to Study Fees in Technical Vocational Education Institutions. Coord. șt.: NEDERIȚA, Alexandru. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 37-46. ISBN 978-9975-147-93-4 (PDF).According to the Educational Strategy "Education 2030" aims to improve the infrastructure of educational institutions, including technical vocational education institutions, which will condition the assurance of better study quality, a qualified professional training and a relationship with the labor market. Another objective is the lifelong learning strategy, which is done on the basis of study contracts with technical vocational education institutions against payment. That is why solving the problems of identifying the criteria and classifying income and expenses in the IÎPT of recognition and record, as well as to facilitate their reporting to the beneficiaries. As a result, through this article, I will come with recommendations to the studied units IÎPT regarding the classification of income and expenses from own sources in accordance with its informational needs necessary for the decision-making process. CZU: [657.44:371.22]:377; JEL: M41; DOI: https://doi.org/10.53486/issc2023.0

Integrated Reporting – the Confidence of Investors in the Circumstances of Uncertainty

BUBELO, Alina. Integrated Reporting – the Confidence of Investors in the Circumstances of Uncertainty. Scient. coord.: RAZBORSKA, Olena. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 399-402. ISBN 978-9975-147-93-4 (PDF).Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction. CZU: 657.375.6:005.52; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.5

The Balance Sheet – Procedure of the Accounting Method and Communication Tool

FRUNZE, Alexandru. Bilanțul – procedeu al metodei contabilității și instrument de comunicare = The Balance Sheet – Procedure of the Accounting Method and Communication Tool. Conducător șt.: GRIGOROI, Lilia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 286-290. ISBN 978-9975-147-93-4 (PDF).The balance sheet has a double purpose: it's the end point for what it was and starting the next day, it's the ramp for what it's going to be. "It is absolutely indispensable to modern man to initiate himself in the slightest in the elements accounting. Everyone who works in economics must be in able to understand the two essential surveys, to know the balance sheet and the account profit and loss.” (P. Samuelson-laureate of the Nobel Prize in economics). CZU: 657.37:657.1; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.3

Problem Issues of Regulatory Support for Accounting and Taxation of Motor Transport Services in Ukraine

IHNATIEV, Oleksandr. Problem Issues of Regulatory Support for Accounting and Taxation of Motor Transport Services in Ukraine. Scientific coordinator: MOSKALIUК, Нanna. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 59-66. ISBN 978-9975-147-93-4 (PDF).The article explores the legislative and regulatory framework governing the accounting and taxation of services in the transportation sector in Ukraine. The author provides an overview of the relevant laws and regulations, including the Labor Code, Tax Code, and laws on transport and road infrastructure. The article also discusses various government resolutions and orders, which set out specific rules for accounting and taxation practices in the sector. The author emphasizes the importance of complying with these laws and regulations, and provides insights into the challenges faced by businesses operating in the transportation sector. Overall, the article serves as a useful guide for stakeholders in the transportation industry seeking to navigate the complex regulatory environment in Ukraine. CZU: [657:336.22]:[346.7:656.13(477)]; JEL: K190; DOI: https://doi.org/10.53486/issc2023.0

Practical Aspects of Accounting for Personnel Settlements in the Context of Digitalization of Information Processes

DUMANSCHI, Mihaela. Aspecte practice ale contabilității decontărilor cu personalul în condițiile digitalizării proceselor informaționale = Practical Aspects of Accounting for Personnel Settlements in the Context of Digitalization of Information Processes. Conducător șt.: IACHIMOVSCHI, Anatolie. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 301-308. ISBN 978-9975-147-93-4 (PDF).Today, the crucial importance of information in economic and social development is universally recognized. To be useful in any field of activity, information must be collected, stored, processed, and transmitted to those who need it. In this sense, information technologies play an essential role and have made impressive progress in recent decades, causing significant transformations at the societal, organizational, and individual levels. One area where the use of information technologies has become increasingly important is accounting. As well as accounting is a vital function for any organization, which involves keeping track of financial transactions and ensuring that financial records are accurate and up-to-date it is of paramount importance to keep pace with the changing business environment and evolving regulatory requirements, so accounting professionals have turned to technology solutions to improve the speed, accuracy, and reliability of their work. Overall, the integration of technology in accounting has allowed organizations to improve their financial management, reduce the risk of errors and fraud, and stay up-to-date with regulatory requirements. As the pace of technological innovation continues to accelerate, accounting professionals will likely continue to rely on technology solutions to streamline their work and provide more accurate and timely financial information. CZU: 657.471.12:004.78(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.3

Analiza rapoartelor financiare: pentru învățământul profesional tehnic: Aplicații practice

CHIRIAC, Viorica. Analiza rapoartelor financiare: pentru învățământul profesional tehnic: Aplicații practice. Chişinău: SEP ASEM, 2023. 73 p. ISBN 978-9975-147-91-0.Prezenta Aplicații Practice la unitatea de curs Analiza Rapoartelor Financiare este conceput ca un caiet de lucru practic și aplicativ în domeniul analizei rapoartelor financiare și este destinat profesorilor și elevilor de la instituțiile de învățământ profesional tehnic postsecundar și postsecundar nonterțiar cu profil economic. Lucrarea dată este structurată în opt unități de învățare consecutiv corelate, ce corespund Curricumului modular Analiza Rapoartelor Financiare. Fiecare unitate de învățare cuprinde conținuturi teoretice și aplicații practice