Service rendering and turnkey contracts is one of the legal forms for carrying out activities of societal interest though the public-private partnership. On 12 November 2018, the Ministry of Finance of the Republic of ...

This Article aims to study the main tax and accounting issues when applying the value-added tax under the conditions of public-private partnership from theoretical, conceptual and methodological viewpoints. The value-added ...

Currently, the tangible assets accounting is one of the most actual issues for public sector entities in both in accordance with Moldovan and International Public Sector Accounting Standards (IPSAS). The research metodology ...

Researching the taxonomy of cryptocurrencies, this study examines the relationships between researchers, their affiliated institutions, and the countries they are associated with. Data from Scopus (Elsevier) and the Web ...

Infodemic affects all of us at different levels, starting with an individual who may adopt risky behaviour, influence his/her family, spread misinformation into society, increase the burden on the health system, and impact ...

The article is devoted to determining the role and place of communal infrastructure in the process of formation of economic factors necessary to ensure sustainable development of enterprises and improve the quality of life ...

In this article, the general conditional jurisdiction is analyzed starting from the legislation of the Republic of Moldova, regarding which there are two opinions in the specialized literature: 1) it imposes a sequence of ...

The present study represents a theoretical-methodological foray into the possibilities of making the operational management of electrical networks more efficient based on the exploitation of the human factor. Just as the ...

Nowadays, entities are more frequently confronted with uncertainty, the complexity of the environments in which they operate increasing the role of financial-accounting information in the decision-making process. Thus, the ...

In today's environment, operational risk management is a key component of organizational risk management. Given the potential impact of risks on business operations, effective management is an essential part of an ...