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Strategii si politici de management in economia contemporana最新文献

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Banking in the context of convergence in the digital economy 数字经济融合背景下的银行业
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.58
Ilinca Gorobeţ
Information and communication technology has become an important vector for increasing the bank's performance, turning information into the raw material of the future (digital age). The objectives of this research is to highlight the need to digitize banks. Research methods will be description, comparison, synthesis. As a result, we will elucidate the degree of development of digital banking on the domestic market and in international practice.
信息通信技术已成为提高银行绩效的重要载体,将信息转化为未来(数字时代)的原材料。这项研究的目的是强调银行数字化的必要性。研究方法将是描述、比较、综合。因此,我们将阐明数字银行在国内市场和国际实践中的发展程度。
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引用次数: 0
Improvement of the management strategy in elaborating of accounting policies of the entity in accordance with ifrs 根据国际财务报告准则制定会计政策时管理策略的改进
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.16
Ludmila Lapiţkaia
In modern conditions, the role of enterprise management is increasing significantly, and this is primarily due not only to the ability to manage the enterprise qualitatively, to approve the correct policy of its activities, to concretize budgets, but also, based on the approved development strategy, to understand which indicators, in which assessment should be reflected in financial statements. For the correct completing of the financial statements of the enterprise and presentation of high-quality financial information, the management of the enterprise must correctly develop and approve its accounting policies. If an entity prepares financial statements in accordance with Internatiol Financial Reporting Standards (IFRS), then in elaborating accounting policies it should use the provisions of International Financial Reporting Standard (IAS) 8 "Accounting Policies, Changes in Accounting Estimates and Errors". In a real situation, there may be cases when an enterprise plans certain transactions, however, IFRS do not disclose information: how to reflect such transactions in accounting, in such cases, management must make the right decision, choose the option that will allow to correctly reflect income and expenses, calculate the correct financial result, as well as disclose information in the financial statements.
在现代条件下,企业管理的作用正在显著增加,这主要是由于不仅有能力从质量上管理企业,批准其活动的正确政策,使预算具体化,而且根据已批准的发展战略,了解应在财务报表中反映哪些指标和哪些评价。企业管理层必须正确制定和批准企业的会计政策,才能正确编制企业的财务报表,呈现高质量的财务信息。如果企业按照国际财务报告准则(IFRS)编制财务报表,则在制定会计政策时应使用国际财务报告准则(IAS)第8条“会计政策、会计估计变更和差错”的规定。在实际情况中,可能存在企业计划进行某些交易,而IFRS没有披露信息的情况:如何在会计中反映这些交易,在这种情况下,管理层必须做出正确的决策,选择能够正确反映收入和费用的选项,计算正确的财务结果,并在财务报表中披露信息。
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引用次数: 0
Specification of the use of technological indicators of bioenergy crops for efficient biofuels production 用于高效生物燃料生产的生物能源作物技术指标的使用规范
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.31
O. Klymchuk
The paper identifies current problems of stable energy supply and use of energy resources, the solution of which largely determines the level of the country's socio-economic development, and substantiates the possibilities for more fully using the existing production potential of the agro-industrial complex in market conditions. The purpose of the work is to study the variation and correlations between the technological indicators of the main agricultural crops of the bioenergy direction for the formation of a raw material base and ensuring the efficient production of biofuels in Ukraine. To achieve the goal and highlight these problems, scientific publications, materials from periodicals and statistical yearbooks of Ukraine were used. The research was carried out using such general scientific methods as dialectical, monographic, variational and correlation analysis, forecasting and abstract-logical. The calculation of the studied indicators indicates the feasibility of expanding the acreage within the framework of scientifically based standards for corn for grain, soybeans, sunflower and rape, while sugar beets, potatoes, corn for silage and green fodder require an increase in productivity levels per unit area to form a raw material base and ensuring competitive biofuels production. Klymchuk's biofuel pyramid was used to establish the modern potential of raw materials. The importance of developing bioenergy is due to increased security of energy supply, a decrease in dependence of the country's economy from the import of non-renewable energy resources, and the agricultural sector from a consumer of fossil fuels will become a mass producer of biofuels with significant potential in the future.
该文件确定了目前稳定能源供应和能源利用的问题,这些问题的解决在很大程度上决定了该国的社会经济发展水平,并证实了在市场条件下更充分利用农工综合体现有生产潜力的可能性。这项工作的目的是研究生物能源方向主要农作物的技术指标之间的变化和相关性,以形成原料基地并确保乌克兰生物燃料的有效生产。为了实现目标和突出这些问题,使用了乌克兰的科学出版物、期刊材料和统计年鉴。运用辨证分析、专题分析、变分与相关分析、预测分析、抽象逻辑分析等科学方法进行研究。研究指标的计算表明,在粮食用玉米、大豆、向日葵和油菜的科学标准框架内扩大种植面积的可行性,而甜菜、土豆、青贮用玉米和绿色饲料需要提高单位面积的生产力水平,以形成原料基础,并确保有竞争力的生物燃料生产。克里姆丘克的生物燃料金字塔被用来确定原材料的现代潜力。发展生物能源的重要性是由于能源供应的安全性增加,国家经济对不可再生能源进口的依赖程度降低,农业部门将从化石燃料的消费者成为未来具有巨大潜力的生物燃料的大规模生产者。
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引用次数: 0
Aspects regarding the improvement of sports funding criteria in the Republic of Moldova 关于改善摩尔多瓦共和国体育筹资标准的各方面
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.42
M. Stan
Sportul este o componentă esenţială a imaginii unei ţări, respectiv identificarea căilor de remediere a acestui domeniu pentru Republica Moldova constituie un obiectiv esenţial de abordare. Importanţa studierii cadrului legislativ din Republica Moldova aferent domeniului sportiv, la momentul actual, este inevitabilă din mai multe considerente, precum: sporirea nivelului de sănătate a populaţiei; implicarea instituţiilor private în îmbunătăţirea situaţiei financiare şi a condiţiilor pentru practicarea sportului, convingerea angajaţilor în eficienţa practicării sportului pentru sănătate. În prezenta lucrarea ne-am propus să analizam situaţia ce vizează finanţarea sportului, ceea ce presupune identificare punctele tari şi slabe, respectiv să înaintăm propuneri de modificări legislative de îmbunătăţire a lor şi importanța practicǎ a aplicării acestora în cadrul federațiilor sportive. Un obiectiv esenţial constă în faptul că ne vom concentra asupra condiţiilor de finanţare şi oportunităţile de remediere a situaţiei şi posibilităţilor de finanţare, astfel că le vom identifica pe cele mai importante. În calitate de baze de date au servit sursele de informare cu privire cadrul metodologic, actele legislative, codul fiscal etc. Principalele metode de cercetare au fost selectate în așa mod încât să ofere informații atât cantitative, cât și calitative, capabile să ofere răspunsuri comprehensive la toate întrebările apărute în procesul de evaluare, precum: analiza de documente, chestionar, interviuri, analiza multicriterială, analiza multicriterială etc. Drept rezultat ne-am propus ca această cercetare să fie expusă într-o lucrare cu o structură logică, cu informații concise, dar argumentate cu privire la situaţia în domeniului sportului şi înaintarea Proiectului de lege cu titlu de inițiativă legislativă pentru modificarea articolului 24 din Codul fiscal nr.1163/1997, cu scopul de a îmbunătăţi situaţia din domeniul sportului cu privire la finanţarea şi modificarea sistemului fiscal, dar şi a situaţiei în general a societăţii.
体育是一个国家形象的重要组成部分,确定摩尔多瓦共和国在这方面的补救办法是一项必须实现的重要目标。目前,研究摩尔多瓦共和国体育领域相关立法框架的重要性已不可避免,原因有以下几个方面:提高人口健康水平;让私营机构参与改善体育运动的财务状况和条件;让员工相信体育运动有益健康。在本文中,我们的目的是分析体育运动的资金状况,即找出其优势和劣势,并提出修改法 律的建议,以改善体育运动的资金状况,以及在体育联合会中实施这些建议的实际重要性。一个关键目标是,我们将重点关注筹资条件和补救机会以及筹资可能性,因此我们将确定最重要的筹资条件和机会。我们选择的主要研究方法既能提供定量信息,也能提供定性信息,能够全面回答评估过程中 出现的所有问题,如:文件分析、问卷调查、访谈、多重标准分析、多重标准分析等。因此,我们建议用一篇逻辑结构严谨的论文来介绍这项研究,简明扼要但有理有据地介绍体 育领域的情况,以及作为修订第 1163 号《税法》第 24 条的立法倡议而提交的法律草案。/该法律草案的目的是改善体育领域的筹资和税制修改情况,同时也改善整个社会的状况。
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引用次数: 0
Analysys of the external debt of the Republic of Moldova in the current period 摩尔多瓦共和国当期外债分析
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.24
Natalia Costova
External debt is an integral part of most financial systems of the world's states and plays a significant role at the macroeconomic level of any country. It can be viewed on the positive side, as it contributes to the growth of countries' financial resources, and on the negative side, it contributes to an increase in financial risks in the context of the economic crisis. One of the most acute problems of the stability of the economy of any country is the possibility of paying off external debt. The total amount of external debt, as well as the existence of overdue debt, significantly affects the country's rating and its position in the international credit market. If the credit rating of a country or its residents is low, then the conditions for granting new loans will be tougher. Countries with a high level of arrears, access to global credit markets is almost closed. For these countries, the only source of external loans will be the resources of the World Bank and the International Monetary Fund. The purpose of this article is to analyze the external debt of the Republic of Moldova, its structure, and consider the possibilities of its settlement. In the course of writing the article, various research methods were used, such as methods of monographic abstract-logical analysis, methods of comparative analysis, deductive and computational-analytical methods.
外债是世界上大多数国家金融体系的组成部分,在任何国家的宏观经济层面都发挥着重要作用。从积极的方面来看,它有助于各国金融资源的增长;从消极的方面来看,它有助于在经济危机的背景下增加金融风险。任何国家经济稳定的最严重问题之一是偿还外债的可能性。外债总额以及是否存在逾期债务,对一国的评级及其在国际信贷市场上的地位有重大影响。如果一个国家或其居民的信用等级较低,那么发放新贷款的条件将更加严格。拖欠高额债务的国家几乎无法进入全球信贷市场。对这些国家来说,外部贷款的唯一来源将是世界银行和国际货币基金组织的资源。本文的目的是分析摩尔多瓦共和国的外债及其结构,并考虑其解决的可能性。在撰写文章的过程中,使用了多种研究方法,如专题摘要-逻辑分析方法,比较分析方法,演绎和计算分析方法。
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引用次数: 0
Digital transformation of smb in the Republic of Moldova 摩尔多瓦共和国中小企业的数字化转型
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.51
Olga Caminschi, Irina Dorogaia
Currently, there are many reasons to improve digital transformation and the top reasons that SMBs are investing in digital technology are to attract new customers, improve employee productivity and streamline operations. At the same time with digital transformation comes change in the management of enterprises. Traditional, standard methods of management systems are becoming less effective. This paper includes the definition of the main aspects of digital transformation and identifies the results of influencing over results of national enterprises. Together with numerous advantages, digitalization also implies risks associated mainly with a lack of skills in the field of digitalization, digital crime, insufficient funds to support processes, and others. Considering that small and medium-sized enterprises in the Republic of Moldova are in a significant majority compared to other forms of business, the object of this study is small and medium-sized enterprises. The obvious advantages of SMEs associated with rapid adaptability, innovation, close communications, lack of bureaucracy, are often overridden by the problems inherent in this sector: low financial security, lack of specialists of various kinds, lack of strategic vision, and others. These and other specific problems can slow down the transformational processes that are rapidly affecting enterprises around the world. Therefore, today the state faces the task of supporting this sector on the path of upcoming transformations.
目前,改善数字化转型的原因有很多,中小企业投资数字技术的主要原因是吸引新客户、提高员工生产力和简化运营。在数字化转型的同时,企业的管理也发生了变化。传统的、标准的管理系统方法正在变得不那么有效。本文包括数字化转型的主要方面的定义,并确定了影响结果对国家企业的结果。除了诸多优势之外,数字化也意味着风险,主要与缺乏数字化领域的技能、数字犯罪、支持流程的资金不足等相关。考虑到摩尔多瓦共和国的中小企业与其他商业形式相比占绝大多数,因此本研究的对象是中小企业。中小企业在快速适应、创新、密切沟通、缺乏官僚主义等方面的明显优势,往往被该部门固有的问题所掩盖:低财务安全性、缺乏各类专家、缺乏战略眼光等等。这些和其他具体问题可能会减缓正在迅速影响全球企业的转型过程。因此,今天国家面临着在即将到来的转型道路上支持该部门的任务。
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引用次数: 0
Marketing tools for promotiom in the context of digitalization 数字化背景下的营销推广工具
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.62
Лилия Корчевская, Дария Прохорова
Данная статья посвящена описанию маркетингового продвижения бренда в социальных сетях. В условиях информатизации общества интернет открывает широкий спектр возможностей для использования различных инструментов маркетинга с целью воздействия на потребителя и продвижения продукции. В статье проанализирована роль социальных сетей в контексте продвижения бренда, а также спектр задач, которые решает интернет-маркетинг, основные инструменты, помогающие наладить коммуникацию с потенциальными потребителями. Рассмотрены такие возможности, как продвижение бренда, формирование лояльности целевой аудитории, увеличение продаж. Определено, что продвижение бизнес структур в социальных сетях имеет ряд особенностей и преимуществ перед классическим инструментарием маркетинга и другими инструментами онлайн-продвижения. Социальные сети играют огромную роль в жизни бренда и при грамотном использовании инструментов можно добиться больших успехов в его продвижении.
这篇文章是关于在社交网络上描述一个品牌的营销推广。在信息化的环境中,互联网提供了广泛的机会,利用各种营销工具来影响消费者和促进产品。这篇文章分析了社交网络在推广该品牌方面的作用,以及网络营销所面临的挑战的范围,以及帮助与潜在消费者沟通的主要工具。他们考虑了品牌推广、目标受众忠诚、销售增加等机会。社交网络商业结构的推广在经典营销工具和其他在线推广工具之前有许多特点和优势。社交网络在品牌生活中起着重要的作用,如果使用得当,可以在推广工具方面取得巨大进展。
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引用次数: 0
To the issue of increasing gender inequality in the socio-economic consequences of the COVID-19 pandemic 应对2019冠状病毒病大流行在社会经济后果中日益加剧的性别不平等问题
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.32
Alla Levitcaia, Nadejda Ianioglo
The consequences of the COVID-19 pandemic have negatively affected the economic downturn in many countries, exposing the socio-economic vulnerability of women and the relevance of gender disparity issues. This is expressed in the pay gap, equal access to finance, full employment opportunities and access to digital opportunities. This study of the impact of the pandemic on gender equality focuses on statistics relating to the problems of women's informal employment, the high volume of unpaid work performed, employment in less paid sectors more affected by quarantine measures.
COVID-19大流行的后果对许多国家的经济衰退产生了负面影响,暴露了妇女的社会经济脆弱性以及性别差异问题的相关性。这表现在工资差距、平等获得融资、充分就业机会和获得数字机会。这项关于大流行病对两性平等影响的研究侧重于与下列问题有关的统计数据:妇女的非正规就业、从事大量无酬工作、在受隔离措施影响更大的低薪部门就业。
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引用次数: 0
Dynamics of development of motor risks` insurance in Moldova 摩尔多瓦汽车风险保险发展动态
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.06
Tatiana Dziubetcaia
Owning and operating a vehicle is associated with great risks, the occurrence of which cannot be foreseen. The result is an increase in road traffic accidents. As a result of this the demand for insurance services increased. The development of this industry is important for the economic conditions of our country, as well as for the protection of citizens against unforeseen situations that may arise any time. The article studies the dynamics of the development of the Moldovan transport risk insurance market.
拥有和经营汽车伴随着巨大的风险,这些风险的发生是无法预见的。其结果是道路交通事故增加。因此,对保险服务的需求增加了。该行业的发展对我国的经济状况以及保护公民免受随时可能出现的不可预见的情况的影响非常重要。本文对摩尔多瓦运输风险保险市场的发展动态进行了研究。
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引用次数: 0
Small business crisis strategies: pandemics 小企业危机策略:流行病
Pub Date : 2023-03-01 DOI: 10.53486/icspm2022.43
Iulia Sinitina
The article considers the problem of effective diagnostics of the state of an organization in a crisis that arose under the influence of the external environment. The state of a young organization is analyzed before and after the appearance of adverse external factors, the occurrence of which does not depend on the effectiveness of the organization. The express diagnostics of the financial condition of the organization was carried out to identify crisis and determine its features. Crises can arise at any stage of the organization’s life cycle and each case will have its unique features, which makes the universal formula to emerge from a crisis impossible. The identification of crisis phenomena and methods of its overcoming at an early stage is an urgent issue of enterprise management. In this regard, there is an urgent need to study the application of new approaches to diagnosing crises at enterprises, as well as developing common ways to get an organization out of a crisis state and ensure the proper functioning of the organization in any situation. Based on the results of diagnostic and preventive studies of various aspects of the organization’s activities, managers and owners have the opportunity to develop a model of crisis management of their organization. The development of faster and more effective methods of diagnosing and overcoming crises in the conditions of young organizations will ensure the survival of a large number of newly formed enterprises, strengthening the ability of small businesses to resist negative influences and quickly adapt to any changes in the world.
本文考虑了在外部环境的影响下,组织在危机中状态的有效诊断问题。一个年轻的组织的状态是在不利的外部因素出现之前和之后进行分析,这些因素的发生并不取决于组织的有效性。对组织的财务状况进行了快速诊断,以识别危机并确定其特征。危机可能出现在组织生命周期的任何阶段,每种情况都有其独特的特征,这使得摆脱危机的通用公式不可能。在危机现象的早期识别和克服危机的方法是企业管理中迫切需要解决的问题。在这方面,迫切需要研究危机诊断新方法在企业中的应用,以及制定使组织摆脱危机状态并确保组织在任何情况下都能正常运作的通用方法。基于对组织活动的各个方面的诊断和预防研究的结果,管理者和所有者有机会开发其组织的危机管理模型。发展更快和更有效的方法,在年轻组织的条件下诊断和克服危机,将确保大量新成立的企业的生存,加强小企业抵御负面影响和迅速适应世界任何变化的能力。
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引用次数: 0
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