Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item Rolul tehnologiei în economia durabilă: exemple şi perspective viitoare(CEP USM, 2023-07-24) Tîrşu, ValentinaThe article explores the impact of technology on the development of a sustainable economy and presents several concrete examples in this field. In the context of climate change and growing concerns about sustainability, the use of technology becomes a necessity in addressing economic and ecological issues. The article emphasizes that technology is not just a tool to reduce environmental impact but also a driver of innovation and economic growth. By developing and implementing sustainable technologies, new business opportunities are created, and operational performance is improved. Future perspectives highlight the continuous need for investments in research and technological development to address economic and ecological challenges. The use of emerging technologies such as artificial intelligence, the Internet of Things, and blockchain could have a significant impact on resource efficiency, monitoring, and sustainable management of economic activities.Item Particularități ale controlului corporativ în asigurări(CEP USM, 2024) Balan, Tatiana; Caprian, IuliaControlul corporativ este unul din elementele de bază ale guvernanței corporative eficiente, destinația principală a căruia fiind să servească obiectivelor interne ale companiei și ale părților interesate interne ale acesteia. Scopul controlului corporativ constituie în protejarea activelor companiei prin prevenirea erorilor și acțiunilor inadecvate prin promovarea politicilor, procedurilor și garanțiilor tehnice. Funcționarea stabilă a sectorului de asigurări are o importanță majoră pentru activitatea economică și financiară, ceea ce impune crearea unui sistem de control intern în cadrul companiilor de asigurări capabil să asigure respectarea reglementărilor în vigoare și a normelor de guvernare corporativă. Scopul cercetării efectuate a constituit prezentarea particularităților controlului corporativ intern în cadrul companiilor de asigurări. Obiectivele cercetării au constituit studierea esenței controlului corporativ intern, precum și evidențierea particularităților acestuia în cadrul companiilor de asigurări.Item PERFORMANȚE INOVAȚIONALE ÎN PRACTICA PROFESIEI CONTABILE ÎN REPUBLICA MOLDOVA(CEP USM, 2022) Ungureanu, VioricaScience 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.