Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item ВВЕДЕНИЕ В МЕТОДОЛОГИЮ УЧЕТА ДОГОВОРОВ КОНЦЕССИИ(CEP USM, 2021) Маслова, ТатьянаThe accounting methodology for concession agreements of Moldovan economic agents has been raised relatively recently. Taking into account that this topic is not covered enough in the existing scientific literature, the article highlights the characteristic features of the concession agreement, as one of the most relevant forms of public-private partnership, considers their legal and economic aspects in terms of execution and reflection of the transaction in accounting. The general approaches to accounting for operations under concession agreements are considered, a comparative analysis of the methodology for accounting for these operations in accordance with IFRS and NAS. An attempt is made to highlight the methods of assessing assets arising in the process of executing concession agreements in order to create the possibility of choosing the most convenient model.Item INTERDEPENDENŢA DINTRE PRACTICILE SUSTENABILE ŞI PERFORMANŢA FINANCIARĂ A COMPANIEI(CEP USM, 2021) Ulian, EcaterinaIn this study, different methodological approaches were analyzed regarding evaluating the impact of integrating some sustainability practices in the performed activity on the financial performance indicators. For this purpose, the author applied the method of scientific documentation and the comparison of different approaches. The systematization of opinions highlighted that environmental and social factors have a greater impact on performance indicators such as economic profitability, sales profitability, or return on stock (profit per share). Return on equity is to a lesser extent influenced by sustainability factors. However, investors, shareholders are interested in published reports or indicators of sustainable performance.Item ABORDĂRI METODOLOGICE PRIVIND EVALUAREA SITUAŢIEI ECONOMICO-SOCIALE A COPIILOR AFLAŢI ÎN DIFICULTATE(CEP USM, 2021) Ciobanu, MihailThis article aims to make a review of current methodological approaches that are used in the evaluation of the economic and social situation of children in difficulty after establishing some theoretical-conceptual considerations on the term ”child in difficulty” and other terms associated with it. In the paper are analyzed such approaches as: quantitative and qualitative; transversal and longitudinal; participatory; observational; graphical; imaginative and others.