Repozitoriul Instituțional al Universității de Stat din Moldova (RI USM)

Institutional Repository of Moldova State University (IR MSU)

Repozitoriul Instituțional al Universității de Stat din Moldova reprezintă arhiva digitală cu acces deschis a rezultatelor cercetărilor științifice și științifico-didactice efectuate în cadrul universității. Conținutul arhivei este multidisciplinar și include lucrări din domeniile științelor exacte și socio-umanistice.
The Institutional Repository of the State University of Moldova is an open access digital archive of the results of scientific and scientific-didactic research carried out within the university. The archive's content is multidisciplinary and includes works from the fields of exact sciences, social sciences and humanities.

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Recent Submissions

Coping mechanisms and emotional regulation: distinctions and similarities [Articol]
(2025) Butuc, Valeria
This article explores the concepts of coping mechanisms and emotional regulation as interdependent psychological processes in adapting to stressful life situations. A detailed analysis of their common and distinctive features provides a deeper understanding of how these processes manifest and integrate in both theoretical research and therapeutic interventions.
Aspecte actuale ale auditului public [Articol]
(Editura ASEM, 2024) Lopușneac, Alexandra; Petreanu, Elena (cordonator științific)
Public audit is influenced by technological progress, legislative changes and risks such as crises and pandemics. Thus the public audit must keep up with the permanent changes in the economic, political, legislative and social environment, in order to ensure an objective evaluation of the institutions' activity and to formulate recommendations that bring added value to all the actors involved. The purpose of the research is to analyze the activity of the Court of Accounts of the Republic of Moldova from the perspective of the current trends of the public audit, addressing the definition of its essential elements and contemporary aspects. The identification and description of the current trends of the public audit is the innovative component of the research, carried out through the bibliographic study and the analysis of the legislation and normative acts in force.
Auditul continuității activității: metode moderne de analiză și evaluare [Articol]
(Editura USM, 2025) Lungu, Alexandrina; Petreanu, Elena (cordonator științific)
This article explores modern methods used in assessing going concern within financial audits, highlighting the shift from traditional, indicator-based evaluations to advanced techniques powered by artificial intelligence and machine learning. Models such as neural networks, LSTM, GRU, and NLP tools enable auditors to detect financial risks early, analyze patterns in large datasets, and predict insolvency with high accuracy. Additionally, stress testing and hybrid models improve forecasting capabilities. While automation enhances audit quality, concerns remain about transparency, data bias, and the need for specialized training. The study emphasizes a balanced approach that combines technological tools with auditor judgment.
Aspecte aplicative aferente diagnosticului pragului rentabilităţii [Articol]
(Editura ASEM, 2025) Cricovan, Daniela; Tcaci, Alexandru (conducător științific)
This article presents the results of the diagnosis of the break-even point for products manufactured by the joint company „Lafarge Ciment”. It was found that in the production of cement the preponderent share goes to variable costs, while in concrete cement asbestos blocks and bricks a higher share goes to constant costs. The calculations show that the actual volume of sales has far exceeded the break-even point for all products, what was positively appreciated. The dynamic increase of the break-even point for asbestos cement concrete blocks had a negative influence of unit of variable costs by 68.8 thousand pieces and total constant costs by 70.7 thousand pieces.
Particularitățile testării controlului intern în cadrul auditului imobilizărilor corporale [Articol]
(Editura ASEM, 2025) Lupu, Mihaela; Petreanu, Elena (coordonator științific)
Tangible assets represent assets that are held by a company to be used for more than one year in order to obtain economic benefits. The tangible assets are the core assets of many economic entities. At the same time, these assets can be points of vulnerability in companies' financial reporting, having a significant impact on balance sheets and financial performance. Therefore, the entities need to apply effective procedures to avoid these risks. An effective internal control system contributes to maintain the value of fixed assets, to comply with legal regulations and to make reasonable economic decisions. The importance of this topic is highlighted by the direct impact that the value of property, plant and equipment can have to the integrity and reliability of the information presented in a company's financial statements. The correct valuation of property, plant and equipment is essential for an accurate reflection of the company's total value. The purpose of this article is to analyze the role of internal controls in the management of tangible assets, highlighting their impact in the company's real situation.