Browsing by Subject "accounting"

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  • AAA protocol in IoT 
    CAZAC, Marin (Universitatea Tehnică a Moldovei, 2021)
    This document is representing not only the description of AAA protocol. It is representing real production problems which I encountered in many years of work with it. Each from this problem was taken separately. It was ...
  • Accounting and tax aspects of agricultural product storage losses 
    COJOCARI, Vadim; DUBININA, Maryna (Technical University of Moldova, 2023)
    One of the problems faced by practicing accountants consists in the correct determination of the amount of natural perishability of agricultural products in the case of finding shortages in the respective stocks, as well ...
  • Accounting treatment and financial reporting of capital premiums 
    LAZARI, Liliana; GRIGOROI, Lilia; BAJAN, Maia (Technical University of Moldova, 2022)
    In this article, a study is carried out on the accounting treatment of capital premiums. The following research aims to identify the essence of capital premiums (included in the national accounting regulation from 01.01.2020), ...
  • Contabilitatea și auditul datoriilor față de personal privind retribuirea muncii 
    ZAPOROJEȚ, Tatiana (Universitatea Tehnică a Moldovei, 2024)
    Actualitatea temei. Menționăm că, alături de resursele materiale, forţa de muncă reprezintă un factor principal în producerea de bunuri şi prestarea de servicii din cadrul entităţilor economice. Dezvoltarea pieţei muncii, ...
  • Domain specific language for accounting 
    BABCINEȚCHI, Egor; POGOREVICI, Daniel; ȚĂRUȘ, Iulia; CERLAT, Rafaela (Universitatea Tehnică a Moldovei, 2022)
    This paper analyzes and describes the implementation of a Domain Specific Language (DSL) in the accounting sector. These days entrepreneurs and businеss owners spеnd thousаnds of еuros a yeаr on tаx сonsultants. This DSL ...
  • Facultatea de Contabilitate în prag de jubileu 
    PRISĂCARU, Veronica (Universitatea Agrară de Stat din Moldova, 2008)
    Pregătirea contabililor în cadrul Universităţii Agrare de Stat din Moldova a fost iniţiată în anul 1964. Pînă la etapa actuală Universitatea Agrară de Stat din Moldova a furnizat economiei naţionale peste 4800 contabili ...
  • Features of automation of accounting of budget institutions of Ukraine 
    YATSENKO, Katerina (Universitatea Agrară de Stat din Moldova, 2022)
    Constant changes in the legislation require the accountant to improve the organization of the work process; in particular, it is automation. Automation of the accounting process allows you to save time on the calculation ...
  • General aspects of the organization of accounting 
    BÎRCĂ, Anastasia (Universitatea Agrară de Stat din Moldova, 2022)
    The results presented refer to the general aspects of the accounting organization. The purpose of the research is to present the general aspects of the accounting organization. In order to achieve the proposed goal, the ...
  • Implementation of government financial information systems toward local government financial statements: case study in Deli Serdang, Indonesia 
    PANGGABEAN, Fitri Yani (Technical University of Moldova, 2021)
    This paper aims to determine how the application of government financial accounting systems for financial statements government in the Deli Serdang district. The autonomy that has been carried out since 1999 in Indonesia ...
  • Organizarea contabilității în cadrul entităților economice din domeniul comunicațiilor electronice. Note de curs 
    POPESCU, Iulita (Universitatea Tehnică a Moldovei, 2024)
    Scopul este prezentarea detalizată a principiilor fundamentale ale contabilității, evidențiind pilonii esențiali care stau la baza disciplinei financiare. Într-un context contabil, principiile reprezintă linii directoare ...
  • Perfecţionarea contabilităţii consumurilor de decopertare a resurselor naturale 
    ŞEVCIUC, Tatiana (Universitatea Agrară de Stat din Moldova, 2008)
    The study of the accountancy improvement of disintegration consumptions of the natural resources in the conditions of technical progress and its impact on the production is one of the most complex problems and the most ...
  • Perfecţionarea sistemului contabil din Republica Moldova: experienţe, probleme, perspective 
    FRECĂUȚEANU, Alexandru; CHIȘLARU, Angela (Universitatea Agrară de Stat din Moldova, 2013)
    This article presents a critical analysis of the three pillars of the accounting system in the Republic of Moldova: National Accounting Standards, comments on the application of these standards and Chart of Accounts. The ...
  • The use of machine learning techniques in accounting. A survey 
    VLAD, Mariana; VLAD, Sorin (Tehnica UTM, 2020)
    Machine learning (ML) is a subset of artificial Intelligence (AI) that studies systems that can learn and continuously improve the abilities through generalization in an autonomous manner. ML is presently all around us, ...
  • Автоматизация бизнес процессов торговых предприятий 
    VERDEŞ, E. (Universitatea Tehnică a Moldovei, 2018)
    Цель выпускной магистерской работы – создать обмен между двумя различными конфигурациями баз данных, так как большинство предприятий ведет двойной учет, соответственно в двух базах, а именно управленческой и бухгалтерской. ...

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