2. Articole

Permanent URI for this collectionhttps://msuir.usm.md/handle/123456789/25

Browse

Filters

2022 - 20249

Settings

Author: search.filters.author.Ungureanu, Viorica

Search Results

Now showing 1 - 9 of 9
  • Thumbnail Image
    Item
    Evaluarea la valoarea justă ca o condiţie prealabilă pentru eficacitatea contabilităţii în activitatea venture
    (CEP USM, 2023-07-24) Ungureanu, Viorica
    The trend of innovations pushes all the subjects involved to find quick and beneficial solutions for their implementation to obtain the desired profitability both at the country and entity levels. In the study, the author formulated a hypothesis: in order to obtain financing with venture capital but also the correct accounting of all operations related to the implementation stages of innovative projects, it is necessary to present, to investors and other users, truthful accounting information and reliable, which is based on the concept of fair value according to international accounting standards. Valuation of innovative projects at fair value is a prerequisite for the effectiveness of accounting under the conditions of venture activity.
  • Thumbnail Image
    Item
    Deosebiri și similarități între asocierile de tip joint venture și activitatățile venture: aspecte contabile și fiscale
    (CEP USM, 2024) Ungureanu, Viorica
    Any modern economy is based on creativity and innovation, being the foundation for societal challenges and development in various fields. In the context of the energy crisis and limited resources, innovation and venturing into innovative projects become essential for a sustainable economy. Stimulating innovations is a priority of the state, requiring support to finance innovative projects. This support can come from the European Union, through legislative solutions and mechanisms for implementing creative ideas. The article proposes an analysis of the differences and similarities between joint ventures and venture activities, focusing on accounting and tax aspects. By examining the relevant regulations, the specific arrangements for accounting and tax reporting for each type of activity are highlighted. The results of the analysis contribute to understanding the financial and tax implications, providing useful information for financial managers, accountants and tax consultants in risk management. The author formulates a hypothesis: joint ventures and venture activities share common accounting aspects at the financing phase, requiring an adequate legal framework and development strategies adapted to international objectives. For financing innovative projects, the Republic of Moldova should follow smart financing models, such as venture capital, promoting responsible collaboration between the state and the business environment to ensure return on investment and sustainable innovation.
  • Thumbnail Image
    Item
    Methodological aspects of the optimization of the accounting model of the entities under the conditions of the venture activity
    (CEP USM, 2024-10-24) Ungureanu, Viorica
    This study aims to explore the methodological aspects of optimizing the accounting model for entities engaged in venture activities, focusing on improving financial transparency and decision-making.
  • Thumbnail Image
    Item
    Contabilizarea surselor de finanțare prin business angels la etapa start-up a proiectelor inovaționale
    (CEP USM, 2024) Ungureanu, Viorica
    Scopul articolului este să analizeze un model specific pentru contabilitatea surselor de finanțare prin intermediul Business Angels la începutul dezvoltării afacerilor venture, și anume, la etapa de implementare a start-up-urilor din proiectele de inovație. Metodologia a implicat utilizarea unei abordări analitice de cercetare, bazată pe principii teoretice, științifice și empirice, inclusiv analiza și sinteza documentelor din literatura de specialitate, analiză comparativă, observație, inducție și deducție, pentru a studia și analiza reglementările primare și secundare adoptate pentru implementarea dispozițiilor legislative în acest domeniu. Concluziile includ formularea unei ipoteze, a cărei justificare se realizează conform unui anumit plan, evidențiind particularitățile contabilității surselor de finanțare prin Business Angels în cadrul activității venture, de la înregistrarea costurilor asociate obținerii finanțării până la înregistrarea operațiunilor economice prin formulele contabile adecvate. Originalitatea acestui model specific derivă din contabilizarea inovațiilor conform etapelor de dezvoltare a proiectelor de inovație și etapelor de finanțare a acestora.
  • Thumbnail Image
    Item
    CONTABILITATEA REZULTATELOR ÎN CONDIȚIILE ACTIVITĂȚII VENTURE
    (CEP USM, 2024-11-07) Ungureanu, Viorica
    Accounting for results in venture-type activities is a particularly dynamic and complex field, given the specific characteristics of this type of business. The article addresses the challenges and particularities of accounting in the context of venture capital investments. The main objectives of the paper are to identify and analyse the accounting methods of financial results in SMEs financed with venture capital, as well as to evaluate the impact of these methods on the strategic decisions of investors. To achieve these objectives, a mixed research methodology based on theoretical-scientific and empirical principles and analytical methods was used: analysis and synthesis of scientific literature documents, statistical methods; observation; induction and deduction, including analysis of specialised literature and case studies. The main findings indicate that rigorous and transparent accounting is essential for attracting and retaining investors. The importance of international financial reporting standards to ensure comparability and credibility of financial data was also highlighted. The conclusions emphasise the need for an accounting framework adapted to the specifics of venture activities, which supports the sustainable development of these businesses.
  • Thumbnail Image
    Item
    ROLUL PARTENERIATULUI PUBLIC-PRIVAT ÎN DEZVOLTAREA SISTEMULUI CONTABIL: DE LA RECUNOAȘTEREA SUBVENȚIILOR LA CAPITALUL DE RISC
    (CEP USM, 2022-05-20) Ungureanu, Viorica
    The contemporary accounting system must respond to the challenges of society, the environment, the needs for development and innovation in various fields, and in order to achieve performance, a good collaboration of the government with the business environment is necessary. The role of public-private partnership (PPP) in the development of the accounting system implies the existence of an adequate institutional platform, including the legal framework, in the field of accounting, aimed at providing users with reliable information about real achievements in ensuring the sustainable development of both business and the state. Financial statements should reflect reliable information, on the participation of business, which assumes most of the risks, and on the participation of the public sector providing social services. Author put forward a hypothesis: the result of effective interaction PPP, based on the mechanisms for allocating grants, the implementation of innovative projects, financing the activities of capital, requires adequate reporting, which entails its improvement.
  • Thumbnail Image
    Item
  • Thumbnail Image
    Item
    VENTURE COMPANIES AS A CATALYST FOR ECONOMIC GROWTH IN THE SME CHAIN
    (CEP USM, 2022) Ungureanu, Viorica
    Venture companies through their innovative projects bring a fresh breath into the chain of small and medium-sized enterprises and can become a real driving force for the country’s economic development. In this sense, the most successful collaboration of the government bodies with the business environment is necessary. In the study, the author formulated a hypothesis: the role of venture activity as a catalyst for economic growth, supposes the existence of an appropriate legal framework and a corresponding regulatory framework, which ensures the functionality of this mechanism by implementing state policies appropriate to the real development needs of SMEs but would also bring advantages for the entire economy. It is necessary for the state to provide more facilities, to stimulate innovations and research in industries attractive to the economy. If the revealed problems of the society will be solved, the Republic of Moldova will be able to achieve the objectives proposed for the 2030 Strategy.
  • Thumbnail Image
    Item
    PERFORMANȚE INOVAȚIONALE ÎN PRACTICA PROFESIEI CONTABILE ÎN REPUBLICA MOLDOVA
    (CEP USM, 2022) Ungureanu, Viorica
    Science is determined by innovation, and accounting is no exception. The professional reasoning in organizing the accounting activity within each entity in any field of the national economy, presupposes the implementation of technologies, innovations and the application of National Accounting Standards, IAS / IFRS, which can be influenced by taxation, level of experience, the quality of financial audit, as well as the attitude towards risk. The slowdown in the implementation of technologies and standards in the case of the Republic of Moldova has been influenced by the complexity of the adoption and implementation of IAS / IFRS, the imbalance of internal versus external beneficiaries, and the costs of implementing advanced technologies or innovations. The influence of factors (bureaucracy, formalism and professionalism) on the supervisory bodies of the Republic of Moldova has contributed to the slowdown in the full adoption of IAS / IFRS and innovations or technologies. The required direction at the moment is the digital domain, entities transiting from physical work in the office to the remote one, and which requires the moment of transition to the online environment of tools necessary for connection through technologies, to ensure data protection and to protect against cyber attacks. In this context, the emergence of several venture capital firms is possible. Every innovative idea needs to be reflected in Accounting Reports and Balance Sheets, for these reasons accounting is bound to crystallize truthful and current information, based on fair and true value.