Our research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another).
{"title":"Financial and non-financial performance reporting: evidence from the pharmaceutical industry","authors":"Victoria Musteata","doi":"10.53486/issc2023.31","DOIUrl":"https://doi.org/10.53486/issc2023.31","url":null,"abstract":"Our research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another).","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124538452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets.
{"title":"Recognition and valuation of assets based on the polish accounting act and IASS. Case studies","authors":"Damian Adamiec","doi":"10.53486/issc2023.64","DOIUrl":"https://doi.org/10.53486/issc2023.64","url":null,"abstract":"The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121090463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Highlighting a personality is a privilege, but it is also extremely necessary. The topic is of interest, because it is important to know who contributed to the development of accounting as a science, as well as personalities, with studies in the field of accounting, who stood out in history. This research focuses on public figure that gained fame in various domains, but have studied accounting beforehand. The given research was carried out by conducting a quantitative and qualitative study of the specialized literature. Thus, methods such as induction, deduction, bibliographic analysis with the help of Google Scholar, Scopus, etc. platforms were used, and the interpretation of the results was carried out by means of the bibliometric analysis tool Biblioshiny.
{"title":"Prominent personalities from the world of accounting","authors":"Ruxanda Harea","doi":"10.53486/issc2023.01","DOIUrl":"https://doi.org/10.53486/issc2023.01","url":null,"abstract":"Highlighting a personality is a privilege, but it is also extremely necessary. The topic is of interest, because it is important to know who contributed to the development of accounting as a science, as well as personalities, with studies in the field of accounting, who stood out in history. This research focuses on public figure that gained fame in various domains, but have studied accounting beforehand. The given research was carried out by conducting a quantitative and qualitative study of the specialized literature. Thus, methods such as induction, deduction, bibliographic analysis with the help of Google Scholar, Scopus, etc. platforms were used, and the interpretation of the results was carried out by means of the bibliometric analysis tool Biblioshiny.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121229362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The harmonization of legislation and liberalization of import and export conditions between the Republic of Moldova and the EU have the effect and make it inevitable the emergence and development of companies that offer transport services for both goods and passengers. Therefore, in this communication, the activity of transport service provider entities will be analyzed in terms of the travel expenses of their employees – drivers. The analysis of travel expense documentation will be conducted through the prism of analyzing internal documents of the entity, which directly indicate the amount of expenses as well as information about the employee and the means of transportation used to carry out work tasks; as well as documents that attest to the occurrence of economic facts that are analyzed to determine the daily allowance component within travel expenses. In practical activity for accounting the travel expenses of drivers in the Republic of Moldova, the account with a passive function 532 "Liabilities to personnel for other operations" is most commonly used.
{"title":"Specific aspects regarding the documentation and accounting of employees' (drivers) travel expenses within transport service provider entities","authors":"Eliza Bezman","doi":"10.53486/issc2023.47","DOIUrl":"https://doi.org/10.53486/issc2023.47","url":null,"abstract":"The harmonization of legislation and liberalization of import and export conditions between the Republic of Moldova and the EU have the effect and make it inevitable the emergence and development of companies that offer transport services for both goods and passengers. Therefore, in this communication, the activity of transport service provider entities will be analyzed in terms of the travel expenses of their employees – drivers. The analysis of travel expense documentation will be conducted through the prism of analyzing internal documents of the entity, which directly indicate the amount of expenses as well as information about the employee and the means of transportation used to carry out work tasks; as well as documents that attest to the occurrence of economic facts that are analyzed to determine the daily allowance component within travel expenses. In practical activity for accounting the travel expenses of drivers in the Republic of Moldova, the account with a passive function 532 \"Liabilities to personnel for other operations\" is most commonly used.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129120970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tourism is an activity of temporary mobility, inherent to people, born from their curiosity to explore different countries, cultures and customs. Through this research, we set out to analyze the evolution of tourism in the northeast region of Romania in the last five years compared to the other regions The relevant tourism indicators were analyzed: accommodation capacity, the number of arrivals and the index of net use of the capacities in operation.
{"title":"The incidence of superior crises on the operational activity of tourism agencies in Romania","authors":"Briana Hreceniuc","doi":"10.53486/issc2023.25","DOIUrl":"https://doi.org/10.53486/issc2023.25","url":null,"abstract":"Tourism is an activity of temporary mobility, inherent to people, born from their curiosity to explore different countries, cultures and customs. Through this research, we set out to analyze the evolution of tourism in the northeast region of Romania in the last five years compared to the other regions The relevant tourism indicators were analyzed: accommodation capacity, the number of arrivals and the index of net use of the capacities in operation.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127804968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article discusses the international and domestic practice of VAT accounting in the Republic of Moldova. The article discusses the origin and first mention of VAT in the world, its initial accounting methods and the evolution of this tax. The article presents the rates of value added tax on the example of 2023 for a number of countries for comparison with the Republic of Moldova, determining the consequences of these fixed rates and the impact on the economic sector of the countries of the world. All the facts and aspects of the impact of VAT on the development of all sectors of the economy and the need to take it into account at the present time are noted. At the end of the article, based on the studies of international practice, a number of changes are proposed, which, according to the authors, will improve the accounting and submission of financial statements to the relevant authorities, which in turn optimizes the system for filing financial statements of VAT payers in the Republic of Moldova, as well as optimizes the components of the tax RM systems.
{"title":"International and domestic practice of VAT accounting","authors":"Anton Voinorovici, Aleksandr Danci","doi":"10.53486/issc2023.26","DOIUrl":"https://doi.org/10.53486/issc2023.26","url":null,"abstract":"This article discusses the international and domestic practice of VAT accounting in the Republic of Moldova. The article discusses the origin and first mention of VAT in the world, its initial accounting methods and the evolution of this tax. The article presents the rates of value added tax on the example of 2023 for a number of countries for comparison with the Republic of Moldova, determining the consequences of these fixed rates and the impact on the economic sector of the countries of the world. All the facts and aspects of the impact of VAT on the development of all sectors of the economy and the need to take it into account at the present time are noted. At the end of the article, based on the studies of international practice, a number of changes are proposed, which, according to the authors, will improve the accounting and submission of financial statements to the relevant authorities, which in turn optimizes the system for filing financial statements of VAT payers in the Republic of Moldova, as well as optimizes the components of the tax RM systems.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128639146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The balance sheet has a double purpose: it's the end point for what it was and starting the next day, it's the ramp for what it's going to be. "It is absolutely indispensable to modern man to initiate himself in the slightest in the elements accounting. Everyone who works in economics must be in able to understand the two essential surveys, to know the balance sheet and the account profit and loss.” (P. Samuelson-laureate of the Nobel Prize in economics).
{"title":"The balance sheet – procedure of the accounting method and communication tool","authors":"Alexandru Frunze","doi":"10.53486/issc2023.36","DOIUrl":"https://doi.org/10.53486/issc2023.36","url":null,"abstract":"The balance sheet has a double purpose: it's the end point for what it was and starting the next day, it's the ramp for what it's going to be. \"It is absolutely indispensable to modern man to initiate himself in the slightest in the elements accounting. Everyone who works in economics must be in able to understand the two essential surveys, to know the balance sheet and the account profit and loss.” (P. Samuelson-laureate of the Nobel Prize in economics).","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133589529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Deposit guarantee schemes (DGS) are authorities that guarantee repayment of a limited amount to compensate depositors whose bank has failed. An underlying principle of DGS is that they are financed entirely by banks and that no taxpayer funds are used. Within SGD, there are a number of accounting peculiarities related to the specifics of existing operations between SGD and banks, as well as those related to the repayment of guaranteed deposits. This article fully analyzes the field of guaranteeing bank deposits in the Republic of Moldova and in particular the specifics of the accounting operations of the organization by identifying the distinctive features for this field of activity.
{"title":"Particulars of accounting in the field of bank deposit guarantee","authors":"Gheorghe Romanciuc","doi":"10.53486/issc2023.46","DOIUrl":"https://doi.org/10.53486/issc2023.46","url":null,"abstract":"Deposit guarantee schemes (DGS) are authorities that guarantee repayment of a limited amount to compensate depositors whose bank has failed. An underlying principle of DGS is that they are financed entirely by banks and that no taxpayer funds are used. Within SGD, there are a number of accounting peculiarities related to the specifics of existing operations between SGD and banks, as well as those related to the repayment of guaranteed deposits. This article fully analyzes the field of guaranteeing bank deposits in the Republic of Moldova and in particular the specifics of the accounting operations of the organization by identifying the distinctive features for this field of activity.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123070501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Taking into account the economic, epidemiological and military situation that has developed on the territory of our state, the study of issues of managing the financial condition of economic entities becomes relevant, because only financially stable and profitable enterprises are the basis for the stabilization and development of the economy of our state today and in the post-war period. In the process of research, it was established that the financial condition determines the real and potential ability of the enterprise to ensure a sufficient level of financing of its economic activity, a certain level of self-development and the ability to repay its obligations. Financial status management is one of the significant functional areas of the financial management system, which is related to other management systems and is based on a systematic and comprehensive assessment using various techniques and methods of analysis. With the help of coefficient, aggregate and integral methods of diagnosis, it was established that the financial condition of the enterprise is unstable, therefore the author proposed directions for ensuring its stability: increasing revenue from sales of products; reduction of production costs; increase in labor productivity; activation of sales activities; asset restructuring and receivables management.
{"title":"Management of the financial state of the enterprise on the basis of its analysis","authors":"Anna Kontemal","doi":"10.53486/issc2023.61","DOIUrl":"https://doi.org/10.53486/issc2023.61","url":null,"abstract":"Taking into account the economic, epidemiological and military situation that has developed on the territory of our state, the study of issues of managing the financial condition of economic entities becomes relevant, because only financially stable and profitable enterprises are the basis for the stabilization and development of the economy of our state today and in the post-war period. In the process of research, it was established that the financial condition determines the real and potential ability of the enterprise to ensure a sufficient level of financing of its economic activity, a certain level of self-development and the ability to repay its obligations. Financial status management is one of the significant functional areas of the financial management system, which is related to other management systems and is based on a systematic and comprehensive assessment using various techniques and methods of analysis. With the help of coefficient, aggregate and integral methods of diagnosis, it was established that the financial condition of the enterprise is unstable, therefore the author proposed directions for ensuring its stability: increasing revenue from sales of products; reduction of production costs; increase in labor productivity; activation of sales activities; asset restructuring and receivables management.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122041497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article examines issues related to the import and export of services and the application of accounting and tax treatment. The accounting of the import of services is characterized by the fact that they are offered by qualified and specialized people in various fields, in order to satisfy some social and economic needs, or to carry them out some activities that do not materialize in products. Considering the multitude and complexity of the forms of carrying out the trade activity externally through the lens of the import and export of services, we believe that detailed knowledge of the method is necessary of this type of transactions, as well as the accounting and taxation of these operations.
{"title":"Accounting and tax aspects of import and export of services","authors":"Ana Parasi","doi":"10.53486/issc2023.45","DOIUrl":"https://doi.org/10.53486/issc2023.45","url":null,"abstract":"This article examines issues related to the import and export of services and the application of accounting and tax treatment. The accounting of the import of services is characterized by the fact that they are offered by qualified and specialized people in various fields, in order to satisfy some social and economic needs, or to carry them out some activities that do not materialize in products. Considering the multitude and complexity of the forms of carrying out the trade activity externally through the lens of the import and export of services, we believe that detailed knowledge of the method is necessary of this type of transactions, as well as the accounting and taxation of these operations.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131971396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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