STUDY ON THE EVOLUTION OF THE ACTIVITY OF MOLDOVA INNOVATION TECHNOLOGY PARK RESIDENTS

IT in Moldova has become an increasingly visible source of economic growth. In this context, the rapid development of the IT industry has also led to the development of legislation in this field. Thus, the IT sector is stimulated by the state, benefiting from a more advantageous tax regime, with a one-off 7% sales tax. The rebranding of the Moldova Innovation Technology Park has the vision of making Moldova a top destination for tech and innovation services and products. In order to examine the evolution of Moldova Innovation Technology Park residents' activity, we conducted research on entities in this sector, looking at four consecutive financial periods (2018-2021), the first two of which were in a normal environment, while the years 2020-2021 are marked by the pandemic context. In order to investigate the activity of residents Moldova Innovation Technology Park operated with methods and techniques specific to economic and financial analysis, such as: absolute and relative deviations, growth indices, graphs, etc. The results obtained, exceeded expectations, since there are over 15 thousand employees in 960 resident entities, with an average monthly salary per employee of over 1800 euros, and, sales revenue constitutes 6.9 billion MDL, of which about 86% makes up export in eligible sales revenue

DIAGNOSTICS OF THE AUDIT ACTIVITY IN THE REPUBLIC OF MOLDOVA

The audit activity is the independent examination of the annual financial statements, including the consolidated ones of the audited entity to express a professional opinion of the auditor on whether the financial statements are prepared in all material respects in accordance with the applicable general financial reporting framework. The purpose of the audit consists in verifying the financial statements having an internal utility (for the management of the audited entity) and another external one, for informing third parties (shareholders, investors, government institutions, customers, suppliers, creditors, etc.), exercised in order to ensure the credibility of this information. The development and modernization of the economy presupposes the alignment of the audit with the exigencies and standards in the matter existing both in the European space and internationallyThe purpose of this research is to present the most relevant aspects with reference to the audit activity in the Republic of Moldova, but also to reveal the current context related to the theme, in order to formulate the conclusions related to the subject of the research. In order to examine the evolution of audit activity in the Republic of Moldova, we conducted a research on the entities in this field, researching five consecutive periods. For the evaluation of the scientific performance in the field of audit activity, the bibliographic and bibliometric databases in online format Web of Science and Scopus were analyzed

Aspects of Accounting Cost for Development of Customized Software Products

In today's context, marked by digitization and the development of information technology, one of the topics that needs to be addressed is the "costs of software development". This study investigates the evolution of scientific production related to the research topic based on descriptive and bibliometric analysis of selected articles on Web of Science and EBSCO, thus continuing existing research in the field. The importance of this theme is due to the increasing interest of entities to use customized software products that help them to achieve the desired results. The scientific approach is based on information from national and international literature and practice and various electronic sources. It has been shown that the development costs of custom software depend largely on the number of technical resources, the number and complexity of software product features and design patterns. Therefore, accurate estimation is impossible without prior analysis of the software design, business objectives and cost factors

Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering

Money laundering is a global problem, respectively, and the effort to combat it in order to ensure the integrity of financial systems is global. At the international level, there are anti-money laundering policies, encompassing a number of common regulations and requirements, some of which, however, vary by country and jurisdiction. The study is based on research focused on regulation in the field, emphasizing the role of audit entities. The investigation was supported by the legislative acts of the Republic of Moldova, as well as the international ones. The research methodology includes academic research methods, such as qualitative, dialectical and the methods inherent in economic disciplines. The qualitative method allowed the analysis of the research theme present in the published works, which can be found in the Web of Science, Scopus and EBSCO databases. The study constitutes a significant contribution to the specialized literature regarding the requirements for audit entities in combating money laundering

ACCOUNTING CHALLENGES OF SUSTAINABLE DEVELOPMENT OF HIGHER EDUCATION INSTITUTIONS FROM THE REPUBLIC OF MOLDOVA

The Republic of Moldova has, de facto, joined the Bologna Process in 2005,and startingwith this year multiple reforms in the higher education realm have been peformed. One primary aspect deals with the financial autonomy of the universities. The lack of an adequate financial support from the government was offset by the introduction of paid studies, which allowed universities to survive under government underfunding conditions and to independently manage their financial resources gained from tuition fees. In order to determine the adequate level of funding a tool for identifying the real training costs is required. In this article, we aim to investigate the pros and cons of the method of activity-based costing