FACULTATEA DE ŞTIINŢE REALE, ECONOMICE ŞI ALE MEDIULUI

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Browsing FACULTATEA DE ŞTIINŢE REALE, ECONOMICE ŞI ALE MEDIULUI by Author "Amarfii-Railean, Nelli"

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    Abordarea managementului financiar-contabil din perspectiva utilizării bazelor de date în „Cloud” [Articol]
    (USARB, 2016) Amarfii-Railean, Nelli
    The efficiency of financial management and accounting is determined by an efficient information system. In the last years substantial progress has been made in the field of business information systems. The transfer of activities into the Cloud Computing is an innovative solution for local businesses that can help save significant funds. The purpose of the article is to analyze opportunities and obstacles to organize the accounting systems of the companie using the Cloud Computing technologies. The research is analysing the Cloud solutions for accounting systems used within Moldovan companies.
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    Analiza valorificării potenţialului uman la entităţile de producţie [Articol]
    (USARB, 2012) Amarfii-Railean, Nelli; Corsan, Lilia
    Currently in Republic of Moldova, the majority of materials used in the production sphere are very expensive and only human resources continue to be unreasonably cheap. It is created abnormal situation when the money allocated for wages can not ensure a sufficient living for its employees. This paper presents the indicators that characterize the efficiency of using human potential in the manufacturing. The author is analyzing the quantitative and qualitative assurance with human resources of the company, and the labor productivity using the data of company producing agricultural machinery S.A. “Moldagrotehnica”.
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    Aplicarea tehnologiei blockchain în managementul financiar-contabil [Articol]
    (USARB, 2019) Amarfii-Railean, Nelli
    The effects of blockchain accounting for the firm are identified as increased automation of traditional accounting functions, significant reductions in internal and external fraud and increased trust and usefulness of financial information. Firms and professionals should be prepared for such developments as they could render traditional skills obsolete and could put a serious demand for IT skills in such industries. In this article,we describe the technology and its likely impact on business, and inpar-ticular on the accounting profession.The purpose of the research is to continue previous research on information technologies applications in accounting and financial analysisand to explore howtechnology could alter industries and professions over time.A literature review is conducted on peer-reviewed articles and professional literature relevant to the topic.
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    Aplicații ale sistemelor de gestiune și control în managementul tehnologiilor informaționale în condițiile revoluției industriale 4.0 [Articol]
    (USARB, 2019) Amarfii-Railean, Nelli
    The automation and computerization of the modern industrial system as a result of the development of microelectronics and computer technology leads to changing the role of man in the production of goods, releasing him from manual work and routine operations, allowing him to engage in an activity intellectual and creative workforce. Most companies understand the benefits that modern information technology can bring and how they radically change the organization of the business. Information technology management, as a separate area of management, is grounded in the innovations brought about by the launch of the Industrial Revolution 4.0. Thus, in Industry 4.0. the "three pillars" are: information - as a raw material, storage, processing and capitalization technologies, and IT management. Business efficiency depends on the organization of the management process. At the same time, specific management and control approaches are required for the implementation of information technologies, which are examined in this paper.
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    Artificial intelligence applications in financial diagnosis and analysis methods [Articol]
    (USARB, 2020) Amarfii-Railean, Nelli
    Artificial intelligence, a relatively new phenomenon in entrepreneurial activity, allows the realization of many applications in the most diverse fields, such as medicine, accounting, auditing, and financial diagnosis. The application of artificial intelligence in economics is argued even by the characteristics and needs of the time (development of online commerce, e-governance, virtual reality, industrial robots). With the ability to learn, to understand, to know from experience, and to deal with old and new situations, artificial intelligence will collect information; examine data for the preparation of decision alternatives and decision-making.
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    Artificial intelligence in helping auditors to evaluate client financial viability [Articol]
    (USARB, 2007) Wilson, Susan; Amarfii-Railean, Nelli
    Acest studiu analizează posibilitatea utilizării inteligenţei artificiale (Artificial Neural Networks) ca alternativă metodelor tradiţionale statistice n evaluarea viabilităţii financiare a clientului. Modelul „ canalelor nervoase ” (ANN) este utilizat pe larg în domeniul biologiei, însă ultimele lucrări ale autorilor americani recomandă utilizarea acestui model în diagnoza financiară, considerîndu-l mai eficient decît metodele statistice tradiţionale în prognozarea rezultatelor activităţii economico-fimanciare a agenţilor economici. Lucrarea dată explică modalităţile şi avantajul utilizării acestui model în fundamentarea deciziei auditorului privind viabilitatea financiară a clientului său în contextul respectării principiului continuităţii activităţii.
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    Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale : Materialele conf. şt. intern. dedicate aniversării a 20 de ani ai învăţămîntului econ. la USARB, Bălţi, 6-7 iul. 2015. Secţiunile 1-3.
    (USARB, 2015) Tcaci, Carolina; Babii, Leonid; Topală, Pavel; Trusevici, Alla; Balînschi, Andrei; Branaşco, Natalia; Oleiniuc, Maria; Suslenco, Alina; Amarfii-Railean, Nelli; Rusu, Natalia; Vornices-Boiarschi, Doina
    Materialele conferinţei ştiinţifice internaţionale dedicate aniversării a 20 de ani ai învăţămîntului economic la USARB.
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    Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale : Materialele conf. şt. intern. dedicate aniversării a 20 de ani ai învăţămîntului econ. la USARB, Bălţi, 6-7 iul. 2015. Secţiunile 4-6
    (USARB, 2015) Tcaci, Carolina; Babii, Leonid; Topală, Pavel; Trusevici, Alla; Balînschi, Andrei; Branaşco, Natalia; Oleiniuc, Maria; Suslenco, Alina; Amarfii-Railean, Nelli; Rusu, Natalia; Vornices-Boiarschi, Doina
    Materialele conferinţei ştiinţifice internaţionale dedicate aniversării a 20 de ani ai învăţămîntului economic la USARB.
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    Aspecte noi în auditul imobilizărilor corporale [Articol]
    (USARB, 2015) Amarfii-Railean, Nelli
    Accounting reform and the changes in accounting legislation in Republic of Moldova, have a decisive impact both on the organization of accounting and financial reporting, as well as on the procedures used in the audit. The accounting practices require a review of procedures applied for the audit of qualitative aspects of financial statements. According to the International Standards in Audit, the auditor should provide reasonable assurance regarding the reliability of the information presented in the financial statements. This article examines the issues faced by auditors in examining recognition, measurement and depreciation of asset, as a result of the implementation of new accounting practices.
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    Contabilitatea digitală – compromisul noilor tehnologii emergente [Articol]
    (USARB, 2022) Amarfii-Railean, Nelli
    Recent developments in information technology have introduced considerable changes in the practice of the accounting profession. Understanding the accounting, management and control system of business has become an important activity not only for economists but also for IT specialists. To this end, a wide range of methodologies, methods, techniques, procedures, standards and tools have emerged in recent years that combine economic knowledge with that of IT, communications and management. In this article, the author examines emerging technologies used in accounting practice in the digital age. This paper explores the evolution of the accounting profession as a result of recent technological revolutions, the challenges and inherent opportunities that ITC presents for accounting professionals and accounting educators. Given the dramatic changes and developments in the applications of artificial intelligence in accounting, this paper reflects on how these technologies associated with job candidates will affect the skills of accounting graduates and provides further discussion on what higher education institutions will do to train highly skilled accounting professionals.
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    Diagnosticul activităţii şi poziţiei financiare a întreprinderilor agricole. Abordare macroeconomică [Articol]
    (USARB, 2020) Amarfii-Railean, Nelli
    The research examines the activity and financial position of enterprises in the agricultural sector. The author highlights the main results obtained and trends in capitalization of profit in the sense of its efficient use for the development of agricultural holdings, increasing production volumes and ensuring financial stability. For the macroeconomic analysis of the financial position of farm holdings in the corporate and individual sector were used the data provided by the National Bureau of Statistics of the Republic of Moldova.
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    Diagnosticul financiar-contabil al întreprinderii în condițiile unui risc ridicat de insolvabilitate [Articol]
    (USARB, 2017) Amarfii-Railean, Nelli
    The existence and the viability of an economic entity under the financial crisis is linked to risk.. The risk of occurrence of unforeseen external financial factors that could disturb the financial position of a company is commensurate with the increasing financial instability at the macroeconomic level. This justifies the interest of financial analysts and auditors to develop coherent and objective methods to diagnose the risk of insolvency of the firm. The knowledge of crisis management is necessary and should be applied for all business structures and levels in order to identify the risk of business insolvency. Diagnosis and analysis of insolvency risk can prevent the occurrence of financial difficulties, and in the case if the companies are already in difficulty may help identify methods for their restructuring. The purpose of this article is to provide an insight on aggregate methods of diagnosing the risk of insolvency.
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    Diagnosticul patrimoniului economic al întreprinderii în condițiile implementării noilor standarde naționale de contabilitate [Articol]
    (USARB, 2015) Amarfii-Railean, Nelli
    Implementation of new accounting practice implies changes in theoretical and practical methods of financial analysis and diagnostic of business activity.Diagnosis is a powerful tool for finding the state of «health» of economic entities and assessing their development prospects.The new National Accounting Standards have introduced changes not only in accounting terminologyand financial statements, but also in the assessment and evaluation of assets. In this article we propose to revise key economic indicators and rates with the new accounting approach
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    Diagnosticul potenţialului economic al întreprinderii
    (USARB, 2013) Amarfii-Railean, Nelli
    În lucrarea dată sunt cercetate posibilităţile adaptării modelelor factoriale internaţionale la practica analitică autohtonă, precum şi posibilităţile implementării tehnologiilor informaţionale moderne în diagnosticul şi estimarea potenţialului economic al întreprinderii. Scopul lucrării constă în argumentarea importanţei diagnosticului potenţialului economic al întreprinderii în condiţiile unei activităţi durabile, delimitarea şi stabilirea elementelor componente şi a factorilor de influenţă asupra potenţialului economic al întreprinderii, studierea modelelor aplicative în acest domeniu la nivel internaţional şi a posibilităţilor utilizării acestora în practica întreprinderilor autohtone, precum şi utilizarea tehnologiilor informaţionale moderne în domeniul cercetat.
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    Ecosistemul industrial: model al creșterii și dezvoltării economice [Articol]
    (USARB, 2019) Amarfii-Railean, Nelli
    New developments in sales, service, and manufacturing have been achieved due to the significant changes in the information technologies and the synergy brought by digital integration. These advances have increased productivity and have greatly improved the industrial environment. In recent years, production companies and service structures have faced significant encounters because of the need to coordinate and implement innovative concepts such as social networks, artificial intelligence, cloud computing, the Industrial Internet, adaptive robotics and cybersecurity. New industry, also called industry 4.0, is characterized by superior production systems, new communication, sales, and service models. Contrary wise, the application of these technologies in national economies for many countries is not fully achieved. In this study, we propose to examine the conceptual framework of industrial ecosystems as a new concept of development and economic growth within the Industry 4.0’ achievements.
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    Impozitarea cu TVA în spațiul european. Repere analitice și comparative [Articol]
    (USARB, 2018) Amarfii-Railean, Nelli
    L'article vise à étudier le système de fiscalité indirecte dans l'espace de l'Union européenne pour mettre en évidence les meilleures pratiques en matière de taxe sur la valeur ajoutée. L'étude est basée sur la comparaison des quotas, la manière de payer et de rembourser la taxe sur la valeur ajoutée dans les pays de l'Union européenne. L'auteur étudie la législation et la politique fiscale de l'Union européenne dans le domaine de la fiscalité indirecte et souligne la nécessité d'adapter la taxe sur la valeur ajoutée en République de Moldova aux pratiques européennes.
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    Instrumente digitale pentru eficientizarea activităţii antreprenoriale în agricultură [Articol]
    (USARB, 2022) Amarfii-Railean, Nelli
    Developments in recent decades in the field of manufacturing process automation have led to the definition of the fourth industrial revolution. Current business conditions, economic crises and global pandemics require producers to implement new farm business management models instead of traditional ones to maintain sustainability in agriculture. Globalisation, which also affects the agricultural sector, requires a new strategic vision for the digitisation of agriculture. At the same time, more and more research show that the implementation of Industry 4.0, digital technologies and innovations in agriculture are the main criteria to increase the efficiency of production in this sector and to take economic development to the next level. In this vein, the research investigates the given topic with reference to the implementation of digital tools for business efficiency in the agricultural sector, more so as the sustainable development of the agricultural sector is identified as one of the core national strategic development priorities and is crucial for ensuring economic growth.
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    Investiții imobiliare: aspecte contabile și fiscale [Articol]
    (USARB, 2015) Amarfii-Railean, Nelli
    Accounting reform, started several years ago in Moldova has improved the accounting system by adapting to the requirements of economic and social environment, IFRS (IAS) and EU Directives. The progress in computer science, requirements of financial analysis, better understanding of accounting problems cause changes in the accounting and financial reporting system. Although the investment cycle have been lately discussed in the literature, we propose to analyze the recognition, measurement, accounting and fiscal aspects of a new concept for local accounting practice –”investment property”.
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    Investiţiile imobiliare: abordări contabile naţionale şi internaţionale [Articol]
    (USARB, 2010) Amarfii-Railean, Nelli
    Along time, the goal of investment property became very important for the activity and prosperity of business. More and more companies operate in a global economy which has as main base the digital revolution and information management. The increase of the investment property percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. The national accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, presents an unreal image of the company economic life and particularly in investment activity. In a competitive environment, the reliability of future economic benefits, generated by investment, depends less on their material or immaterial nature and more on the characteristics of the market they operate on.
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    Modelele factoriale de diagnosticare ale potenţialului economic al întreprinderii în condiţiile actuale de dezvoltare [Articol]
    (USARB, 2007) Amarfii-Railean, Nelli
    The following article comes to emphasize the importance and the significance of the factorial models in financial diagnosis of the Moldovan enterprises. Several studies have demonstrated a superiority of factorial models for financial diagnosis in actual developing conditions. In this paper, we investigate the ability of these models to obtain valid data sets of financial situation of the firm and the practical usages of them based on the foreign experience and real expectations.