2. Articole

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    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.
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    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.