bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of E-Catalogue Drug Procurement with E-Purchasing and Non-E-Purchasing Methods at RSUD Dekai, Yahukimo Regency, Papua Pegunungan Province, Year 2022
Authors: Madao Rachel , Makaba Sarce , Y. Bouway Dolfinus
Published: July 2023

Background: In the healthcare service system in the era of health insurance coverage (JKN), the government implemented the drug procurement process based on an electronic catalogue (E-Catalogue) through e-purchasing and non-purchasing methods. The implementation of this system will affect the efficiency of procurement and availability of drugs, which can be assessed through the perception of pharmacists and the implementation of procurement. This study aims to evaluate human resources, budget, regulations, facilities and infrastructure; drug needs planning, drug ordering, contract agreements, delivery or distribution, and the level of drug availability after the implementation of drug procurement with e-purchasing and non-purchasing methods.
Methods: This study was conducted at Dekai Regional General Hospital (RSUD), Yahukimo Regency, from January to February 2023. A qualitative case study was conducted by interviewing five informants as respondents. The informant selection was performed using purposive sampling. The data were analyzed using interactive analysis through data collection and conclusion drawing.
Result: The results of this study show that human resources in terms of quantity are still insufficient, the budget is sufficient, but there is still unused funding, the regulations regarding e-purchasing procurement have been understood and implemented, and the facilities and infrastructure regarding internet networks are unstable. Drug needs planning using consumption methods and does not have an Integrated Drug Planning Team, drug ordering takes a long time to be respondent to by suppliers, drug distribution takes a long time from suppliers and the expiration dates do not match the contract, resulting in a shortage of certain drugs at RSUD Dekai. The availability of drugs is not in accordance with the indicators set by the Directorate General of Pharmacy and Medical Devices. In response to this condition, the Yahukimo Regency Government, represented by the Head of RSUD Dekai, decided to use the non-purchasing method for E-Catalogue drug procurement.
Conclusion: In conclusion, the study reveals several challenges and issues in the implementation of drug procurement using e-purchasing and non-e-purchasing methods at RSUD Dekai, Yahukimo Regency. This includes a shortage of human resources, unused funding in the budget, unstable facilities and infrastructure, suboptimal drug needs planning, delays in drug ordering and distribution, a shortage of certain drugs, and insufficient drug availability.

Keywords: Evaluation of drug procurement, e-catalogue, e-purchasing, non-e-purchasing
Land Bank's Regulation in Accordance with Principle of State's Right to Control
Authors: Resta Widya Parameswari , Dian Sawitri Dewa Ayu
Published: July 2023

The purpose of this paper is to identify and analyze the position of the land bank based on the principles of the state's right to control and to find out the harmonization of land bank arrangements in accordance with the Indonesian Agrarian Law. This research method uses normative legal research methods related to using a statutory approach and comparative approach. The results of this paper indicate that the state’s right to control principle of the regulation related to land banks does not give rights to land ownership in the form of property rights, however only has the right to control the state which is implemented into management rights therefore that even state-formed legal entities cannot have property rights, as well as land banks. The harmonization based on the principle of the state’s right to control can be analyze by using the principle of legislation or principle of preference in the form of the principle of lex superiori derogat legi Inferiori, in this case the land bank regulation in the Job Creation Law must be set aside.

Keywords: Land Bank’s Regulation, States Right, Indonesian Agrarian Law
Turi-Turin The Mandupa in the Karo Story (Turi-Turin Karo): A Psychoanalysis Study
Authors: . Arbiansyah , Siahaan Jamorlan
Published: July 2023

Literature is a work of art activities related to expression and creation. Works of art that are created through creative activities, with the media of language and contain aesthetic values ​​make these creations have a function dulce et utile or fun and useful. Sapardi (1979:1) explained that literature is a social institution that uses language as a medium. Literature presents a picture of life and life itself is a social reality. This article is entitled Turi-Turin Si Mandupa in Karo Folklore (Turi-Turin Karo): Psychoanalytic Studies. The author primarily uses a qualitative descriptive research strategy to gather information about Turi-Turin and Mandupa. The purpose of the qualitative approach, as stated by Sibarani, et al. (2014: 272), namely investigating, exploring, explaining, and providing explanations about the "meaning" and "pattern" of the object of study being studied as a whole. The method used in this qualitative research is that described by Miles and Huberman (Sibarani 2014:24-27). Sources of data in this study are Karo Folk Stories (Turi-Turin Karo). Author Rev. Em. Sada Kata Ginting Suka, M.Th, et al, publishers of the Sora Mido Library, Jakarta. 2021 Published Year. Research results show that id, namely wanting to know and wanting satisfaction. In this case, the mandupa wants to know how to play the game and wants satisfaction in the form of victory in the game, while the ego of the character can be analyzed that the figure originally wanted to play and win once, but play again with curiosity and win. However, the ego of the figure of the character issued the words, namely "Why should I return it?", and superego the figure of the main character is when he attacks his son and uncle in a way that the main character's body is known to be rubber and his body is rolled around with burning weeds until it is black and the people do not recognize him. The uncle and his son were beheaded by the main character until they died.

Keywords: Folklore, Karo, Batak, Legend, Psychoanalysis
Folklore Study: The Folk Language of Karo
Authors: M. Hum Dra. Herlina, , Purba, M. Hum Dra. Asriaty R
Published: July 2023

Folklore is a part of culture that is passed down through generations among specific groups. Folklore is generally spread orally and has identifying characteristics such as traditional dissemination, variations in different versions, and anonymous authorship. Folklore takes various forms, including oral folklore, partly oral folklore, and non-oral folklore. The Karo language's oral folklore has specific dialects and distinctive features such as slang, jargon, colloquialism, and unique naming conventions.

Keywords: folklore, types of folklore, characteristics of folklore, Karo language
Analysis of Efficiency and a Time for Draining Mud Bag in Patihan Irrigation Area, Blora Regency
Authors: Bintang Kuncoro Ahmad Hakim , . Istianah , Budiningrum Diah Setyati
Published: July 2023

Patihan Irrigated Area (IA) is located in Ketileng Village, Todanan District, Blora Regency, Central Java Province. IA Patihan's water source comes from the Jembangan River, which contains sediment transportation. The content of large amounts of sediment enters the irrigation canal and hinders water distribution, so it is necessary to check the efficiency of the sludge bag. This study aims to determine the amount of sediment entered, determine the efficiency of deposition of sludge bags, and find the right draining time so that the performance of sludge bags can be optimal. The approximate amount of sediment transport was calculated using the Meyer-Peter and Muller, Einstein, Shun and Hung, and Engelund and Hansen methods. For settling efficiency and draining time can use the KP-02 cause. Based on the results of transport sediment calculations, the largest amount of sediment was obtained from the calculations of the Shun and Hung Method, with a yield of 1.91 tons/day and a settling efficiency of 83.75%. Draining time to optimize the performance of the IA Patihan irrigation canal sludge bag is necessary to drain it once every week.

Keywords: efficiency, sludge bag, optimal, dewatering, sedimentation.
Analyzing the Story of a Filipino COVID-19 Survivor through Positioning Analysis
Authors: Pontillas Marlon S.
Published: July 2023

COVID-19 has brought so many changes in the world. It is a test of faith and hope to everyone. Many scholars have used different lenses in fields of research in this topic. In language studies, many have zoomed in on this topic in corpus-based linguistics. In discourse analysis, few studies have dealt with this, especially narrative analysis. Using the frameworks of Bamberg (1997) and Barkhuizen (2009), three levels of positioning analysis were unpacked by a COVID-19 survivor’s life story. The first level of positioning answers how the characters positioned themselves concerning the events that happened. On the other hand, the second level of positioning seeks to answer how the characters positioned themselves to the audience. Lastly, the third level of positioning aims to position narrators to themselves. The participant was a student of the researcher who agreed to share his story in this paper. The main character almost lost his life due to COVID-19 and was hospitalized for nearly two weeks. The researcher discovered linguistic elements present during the interview, such as linguistic politeness, transitional devices, metaphors, and discourse particles, that helped the researcher analyze and unpack the three levels of positioning analysis. The actual occurrences that happened to the participant served as a turning point in his experience–from non-believer to believer of COVID-19. The paper further explored how COVID-19 became a test of faith, love, and hope to the participant.
Analisis Kondisi Keuangan dengan Menggunakan Metode Altman Z-Score pada Perusahaan Sub Sektor Transportasi Periode Tahun 2020 – 2022
Authors: Jaya Saprilido , Melia Cahyanti Ichtiar , Diva Syabila Artana , Ayu Anggia Bunga , Octaviani Lubis Rima , Ramadhan Yanuar
Published: July 2023

Ruang lingkup penelitian ini adalah studi tentang analisis kondisi keuangan menggunakan Metode Altman Z-Score pada perusahaan sub sektor transportasi. Data yang digunakan pada penelitian ini berupa laporan keuangan perusahaan tersebut yang diperoleh dari Bursa Efek Indonesia sub sektor transportasi periode tahun 2020 hingga 2022. Penilaian kondisi keuangan ini menggunakan rumus modifikasi Z-Score, atau Model 3 dari Altman, lalu kemudian dilakukan pengklasifikasian 3 zonasi diskriminan, yaitu zona Financial distress, zona Grey, dan zona Aman. Tujuan penelitian ini adalah untuk menilai kondisi dan kinerja keuangan 5 perusahaan yang mewakili sub sektor transportasi. Berdasarkan hasil perhitungan analisis Altman Z-Score pada 5 perusahaan tersebut selama periode 2020-2022 penelitian menunjukkan bahwa 2 perusahaan mengalami Financial distress selama 3 tahun berturut-turut, 1 perusahaan berada pada zona Grey, 1 perusahaan berada pada zona Aman di 2 tahun terakhir, serta 1 perusahaan berada pada zona Aman selama periode 2020-2022.
Posterior Variance Test: Ex ante Evaluation of Grey Forecasting model
Authors: Javed Saad Ahmed
Published: July 2023

Scholars frequently use ex post evaluation metrics such as the Mean Absolute Percentage Error (MAPE) to estimate the forecast accuracy. However, ex ante metrics are essential to know whether a given forecasting model is suitable for a given variable irrespective of the outcome of ex post evaluations. The ex ante measures help us ensure that the forecast is accurate, not by chance. The current study presents the Posterior Variance Test (PVT), which can serve as an ex ante measure of grey forecast accuracy. The study forecasted the methane emissions from Australia and India using a grey forecasting model and found that even though the MAPE generated "accurate forecasts" for both cases, the PVT invalidated the model's suitability for one of the two cases. The data visualization also corroborated the outcome of the PVT.
Causes of Ineffective EFL Teaching in Chinese Early Childhood Education
Authors: Fan Hongming
Published: July 2023

The purpose of this essay is to assist early childhood EFL teachers in China to evaluate and reflect their teaching practices. There are an increasing number of children in China who are exposed to English before the school age, which arouses a debate whose key point is whether it is effective to teach English to children in their early childhood. This essay reviews and analyses the supportive and opposing opinions in the debate and draws a conclusion that EFL in Chinese early childhood education should be successful theoretically but it is ineffective because of some problems in the implementation. The problems pointed out by the opponents, including unreasonable teaching purpose, contents and methods are exactly the reasons for its ineffectiveness. The causes of the unsuccessful EFL teaching in Chinese early childhood education will be discussed in detail.
Phylogenetic and bottleneck analysis of the Turkish Arabian and Thoroughbred horse populations
Authors: Yaralı Cevdet , Köseman Abdurrahman , Özşensoy Yusuf , Şeker İbrahim , Toprak Burhan , Zengin Kemal
Published: July 2023

This study aimed to determine the phylogenetic and bottleneck analyses of Turkish Thoroughbred and Arabian horse populations. In the study, genotyping was performed using a total of 17 microsatellite markers in the samples taken from 959 Thoroughbred and 813 Arabian horses. The average effective allele number in Arabian horses was 3.338 and the average number of alleles was 7.412 in Thorougbred horses. Genetic distance and genetic identity between Thoroughbred and Arabian breeds was 0.411 and 0.663, respectively. Also genetic identity in each Arabian and Thoroughbred horse populations was 1.000. The FCA table showed that the two breeds were completely separated from each other and were compatible. In conclusion; the bottlenecks of Thoroughbred and Arabian horse populations were in a normal L distribution and these horse breeds do not appear to have succumbed to introgression. Therefore, they are not yet at risk of extinction any time soon.
The effects of Meloxicam application on quality of life and development in calves
Authors: Sennaroglu Halil , Aslan Selim , Intas Kamil Seyrek
Published: July 2023

Although it is stated that there is an increase in calf loss rates at the global level and especially in modern dairy farms, this issue, which is an international animal welfare issue, has not been adequately defined at the national, large farm, or small farm level in most developing Countries. The rate of calf deaths before, during, and after birth is between 2–20% in heifers and cows. Previous studies showed that 75% of deaths occur during birth or within the first hour after birth, 10% before birth, and 15% within 48 hours after birth. This study aimed to determine the effect of Meloxicam administration on the quality of life and development of calves. An experimental method was used to achieve the aim of this research. A total of 60 Holstein calves, 30 in the experimental group and 30 in the control group, were included in the study for the study group. MELOXICAM (0.5 mg·kg-1) was administered to the mother cow and the calf immediately after birth, 2 days before the expected delivery. In this study, an 8 week process was passed to collect the data. It was concluded that Meloxicam did not affect the BHBA values of maternal cows. No calves died from pneumonia and diarrhea–related diseases after being treated with Meloxicam. From the total protein and total albumin values of the calves, it was concluded that Meloxicam did not affect the protein ratio, but did affect the albumin ratio. It was concluded that Meloxicam application increased the vital activity of calves.
Detection of Yersinia ruckeri in naturally infected rainbow trout (Oncorhynchus mykiss Walbaum, 1792) from trout farms in Anatolia, Turkey
Authors: Özcan Filiz , Arserim Neval Berrin , Ketani Muzaffer Aydın , Aydin Kasım , Karacan–Sever Nurdan , Özcan Nida , Aslan–Çelik Burçak
Published: July 2023

The present study aimed to detect Yersinia ruckeri bacteria in fish samples collected from the rainbow trout (Oncorhynchus mykiss, Walbaum, 1792) farms in the South Eastern Anatolia Region of Turkey through bacteriological culturing and polymerase chain reaction. Separate visits were made to trout farming facilities in Diyarbakır, Adıyaman, Şanlıurfa, and Batman in January and February 2021, and 30 fish with an average live weight of 200–250 g were collected from each facility. A total of 1,200 samples were taken from 40 trout farms. Liver, spleen, kidney, and tissue specimens were collected from rainbow trout. Yersinia ruckeri was isolated from the kidney, liver and muscle tissue of fish on McConkey Agar for bacteriological examinations. Isolated strains were identified by MALDİ–TOF and PCR. It was detected the bacteria in the liver, kidney, and muscle tissue samples of fish from 23 out of 40 farms. In conclusion, these bacteria were detected in local farms. These farms must implement vaccination, minimize stress factors affecting the fish, and avoid overstocking. The best methods to protect against infection include avoiding overstocking, low oxygen levels, and underqualified labor force.
Classification of Ship Propeller Types and Energy-Saving Devices Under Technology Developments
Authors: BAYRAKTAR Murat , YÜKSEL Onur , GÖKSU Burak
Published: July 2023

The propulsion system and its components need to be thoroughly analyzed and optimized for marine vessels to operate as efficiently as possible in applications where new builds or retrofitting are performed. Gearboxes, bearings, and other transmission equipment in the component of the power transmission from ship engine, which is the primary source of propulsion for most marine vessels, to propeller cause a variety of losses. To maximize propulsive efficiency, propeller selection should be performed precisely on the basis of ship type, operation mode, and area. Propulsion efficiency, fuel consumption, robustness, reliability, emissions, vibration, cavitation, complexity and cost are investigated in both conventional propellers and cutting-edge technology in propeller systems. This study will guide academicians, experts, and sector stakeholders in determining which propeller type will be more efficient for marine vessels since propulsion efficiency is critical for the sustainability of maritime transportation.
Detection of “Cocoa Swollen Shoot Disease” in Ghanaian Cocoa Trees Based on Convolutional Neural Network (CNN) and Deep Learning Technique
Authors:   Catholic University of Ghana, Fiapre, P.O. Box 363, Sunyani, Atianashie Miracle
Published: July 2023

The application of Convolutional Neural Networks and Deep Learning Techniques in the detection of "Cocoa Swollen Shoot" disease in Ghanaian cocoa trees have demonstrated its effectiveness and reliability. This approach provides a valuable tool for cocoa farmers and agricultural authorities to promptly identify and manage the disease, contributing to the sustainable production of cocoa and the preservation of Ghana's cocoa industry. Recent advances in diagnostics have made image analysis one of the main areas of research and development. Selecting and calculating these characteristics of a disease is a difficult task. Among deep learning techniques, deep convolutional neural networks are actively used for image analysis. This includes areas of application such as segmentation, anomaly detection, disease classification, and computer-aided diagnosis. The objective, which we aim for in this article, is to extract information in an effective way for a better diagnosis of the plants attending the disease of “swollen shoot”.
Utilization of Renewable Energies in Public Buildings (Hospitals): a Step to Deal with the Energy
Authors: ARMANFAR Aidin , KHANMOHAMMADİ Mahsa
Published: July 2023

The issue of renewable energy and the need of humans to use it has been the subject of discussion and research by many investigators. In all medical centers, providing a suitable environment for general treatment is considered a fundamental goal but in specific diseases that require organ transplantation, the planning of its environment is very important, since this type of treatment requires a specific environment with careful planning, along with a perfectly systematic design. Therefore, it should be a pure and clean building, located in an environment free from any pollution, including pollution that caused by the energy consumption of the building. With regard to the scarcity of fossil fuels, it should be remembered that hospitals have the highest energy consumption among public buildings due to their cyclical. In this regard the need to free user buildings from renewable energy may not seem urgent. However, the needs of the buildings and a clean environment may also require the switch to clean energy. This study aims to investigate and explore the innovative use of renewable energy systems by accessing books and scientific websites to discover the required energies for these types of building. The building itself can open new ways to meet its own energy needs through the use of modern technology. In this regard, with the help of the example models presented, the aim is to use renewable energy sources in public buildings and especially in hospitals in the near future, so that these buildings can provide their energy needs in a healthy and economical way and the treatments of people can be carried out in a clean and healthy environment.
Van 15 Temmuz Şehitler Parkının Donatı Elemanlarının Peyzaj Mimarlığı Açısından İrdelenmesi
Authors: KİRAZLI Mehmet Bayram , AŞUR Feran
Published: July 2023

Kentsel yeşil alanlar, refahın önemli bir unsuru olarak kente estetik bir görünüm kazandıran, betonlaşmış kent dokusunu yumuşatan, kent havasını temizleyen ve bireylerin serbest zamanlarını değerlendirebilecekleri alanlardır. Bu nedenle çalışma alanını Van kentinin en geniş alanına, göle olan manzara konumuna ve merkezi bir konuma sahip olan parklarından birisi olan 15 Temmuz Şehitler Parkı çalışma alanı olarak seçilmiştir. Çalışma kapsamında, Van ilinde yer alan 15 Temmuz Şehitler Parkının donatı elemanları peyzaj tasarım kriterleri açısından incelenerek olumlu ve olumsuz yönlerini belirleyip çıkan sorunlara göre çözüm önerileri sunmak amaçlanmıştır. Bu bağlamda ilk aşamada çalışma alanı gezilerek yerinde gözlemler yapılmış, donatı elemanlarının fotoğrafları çekilerek standartlara uygun olup olmadığının ortaya konabilmesi amacıyla ölçümleri yapılmıştır. İkinci aşamada belirlenen peyzaj mimarlığı kriterleri (estetiklik, işlevsellik, kullanılan malzeme yapısı, kent kimliği ve çevresi ile olan uyum) kapsamında hazırlanan arazi gözlem çizelgesi ile çalışma alanı incelenmiştir. Daha sonra çalışmadan elde edilen sonuçlar doğrultusunda donatı elemanlarının peyzaj mimarlığı kriterlerine ne derece uygun olduğu yorumlanmış ve değerlendirmeler doğrultusunda kentlerde yapılacak olan parklar için öneriler getirilmiştir. Bu önerilerin benzerlik taşıyan diğer parklar için de örnek teşkil edebileceği düşünülmüştür.
Prominent personalities from the world of accounting
Authors: Harea Ruxanda
Published: July 2023

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.
The balance sheet – support for the analysis of the financial position
Authors: Brighidin Irina
Published: July 2023

The actuality of the theme comes from the importance of financial statements that present the position and financial performance of the entity at the end of the management period. The balance sheet representing a specific procedure of the accounting method that reflects the double representation of the state and movement of the entity's assets. The balance sheet is the main source of information for internal and external users of the enterprise. It evaluates the value and structure of the company's assets, the degree of indebtedness of the company, the ability to pay, the liquidity ratios, the financial result and many other indicators necessary for making managerial decisions.
The Influence of Inventory Accounting Options on Financial Performance
Authors: Tiscenco Vilena
Published: July 2023

Although they are limited by certain fiscal constraints or accounting law regulations, the development of accounting policies leaves a margin of choice to the entity's managers in the sense that they can choose between several allowed methods, they can opt for the use of the regulated exceptions provided, but all policies accounting must comply with national regulations in the field or International Financial Reporting Standards. Next, we propose to emphasize the aspects of the proposed options with reference to the standards that aim at one of the most essential elements of the accounting balance sheet in the ongoing activity - stocks, which may be necessary for users depending on the particularities of the activity carried out by the entity in which they operate.
Methods of analysis of financial assets
Authors: Kravet Daria
Published: July 2023

The implementation of the financial asset management system of any enterprise in every branch of the economy is an integral condition for its successful functioning. The question of applying appropriate methods of analyzing financial assets of enterprises to form a management system for them, to improve the efficiency of their work, is becoming particularly relevant in the current conditions of the development of the economy of Ukraine. The set of methods for analyzing financial assets represents an analytical toolkit, the expediency of using which in the process of preparing analytical information for management must correspond to the goals, tasks and directions of the analysis, ensuring the implementation of its functions in the management system of enterprises and the adaptation of results to the information requests of users, as well as being determined by the appropriateness for implementation certain analytical procedures according to the selected methodology.
Comparative analysis of the tax system in EU countries
Authors: Apopii Constantin
Published: July 2023

It is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more developed states, versus the states on the eastern side that they went through the communist period. The purpose of this analysis is to make us aware that the passage of 40-50 years through a totalitarian system produced certain unfavorable effects for the economies of those countries, with lagging behind the most democratic ones, through analyzes of some public statistics, but also the closeness of some from former communist countries to more developed countries. We also show that state taxes are also related to taxed incomes, as such in more developed countries the proportions may be higher, compared to those left behind. It is obvious the value added tax, as being the largest, but also the contribution for pensions, so those for income or profit tax, but also the contribution for health have lower percentages. From another point of view, another element that worked and continues to work, are those political visions of the various governments that were or are in the EU countries, and the measures that they ordered in different periods or in those of management of the crises that affected the 27 EU countries in certain periods.
Analysis of the relationship between the tax burden rate and the level of foreign direct investment in Romania
Authors: Andrioaia Ioana , Mihai Cipriana
Published: July 2023

Countries seeking to attract foreign direct investment (FDI), including Romania, use various instruments to influence the allocation decision of foreign investors, including tax incentives. However, the effects associated with the provision of these incentives are often questioned, particularly in the light of the need to achieve at least a minimum level of business attractiveness. The main purpose of the present study was to analyze the influence of GDP, the strict tax burden and the corruption control indicator on FDI. Three objectives were set to achieve this goal: objective 1 - review of the literature covering FDI and fiscal pressure; objective 2 - calculation of the strict-line fiscal pressure in Romania for the period 2012-2021, as well as identification of the corruption control indicator; objective 3 - econometric analysis of the results of the calculations, as well as GDP and the corruption control indicator on FDI. The research findings may draw the attention of state institutions to the effects of the country's tax system on FDI, as well as future investors interested in conducting economic activities on the territory of Romania.
Financial and tax communication concerning taxes due by the authorized person
Authors: Plescaci Dorina
Published: July 2023

An authorized person is an economic enterprise, without legal personality, organised by a person, using mainly his own labour force. Of course, the activity of an authorized person includes ongoing financial and tax communication with the tax authorities. Thus, the main purpose of this paper is to present the process of financial and fiscal communication of taxes due by the authorized person. The objectives of this article are: to define the concepts of authorized person, financial communication, tax communication; to highlight the current state of research in this field; to illustrate through examples and cases the financial and tax communication of taxes owed by authorized person. Through the presentation and analysis of the above-mentioned aspects, we will mirror the authorized person through the tax prism and identify elements that can be improved by the tax authority to encourage the activity of the authorized person.
The methods of evaluation of the company according to the assets-based approach
Authors: Mates Adelin-Nicolae , Jurj Cristian-Remus
Published: July 2023

Taking into account the fact that the activity of an enterprise is indispensable for the existence of asset elements within its patrimonial structure, occupying an extremely important place, being those elements that attract the other constituent components of the entity's patrimony (debts and equity), thus determining important the identification methods of evaluating the entity through the approach based on these elements, and how this evaluation can influence the liquidity and solvency of the entity. Thus, in this article we propose to present, from a theoretical point of view, the main asset-based valuation methods that an appraiser can apply, depending on the two premises regarding the continuation or cessation of an entity's activity, represented by the asset method corrected net and the liquidation net asset method, we will also exemplify through a case study, the practical application of the first method, which is based on the continuity of the company's activities and we will resort to the application of some economic-financial indicators to study how the assessment of assets of the entity, following the application of this evaluation method may influence the liquidity and solvency of the entity.
Digital updates and prospects in public administrations
Authors: Vesa Florina
Published: July 2023

I have chosen this topic because the current society is undergoing a continuous change in the field of information and communication technology, which fundamentally transforms the way in which the economic environment, citizens, and public administration authorities operate and interact with each other. During the pandemic crisis, the need for integrated systems increased mainly to support remote work of employees, and cloud computing represented a considerable advantage during the Covid-19 crisis. Digitization can generate efficient processes that reduce the workload of employees, while increasing the quality of services. Therefore, it is time to identify and use digital opportunities to implement new services.
International and domestic practice of VAT accounting
Authors: Voinorovici Anton , Danci Aleksandr
Published: July 2023

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.
Green accounting – the path to a sustainable future
Authors: Dorogoi Olivia
Published: July 2023

Nowadays, most of the companies are facing environmental issues and are seeking an appropriate way to report and disclose the information to the public. The environmental pollution issue is among the most important problems of today’s human society. Therefore, the key condition is green accounting - the concept that encompasses an in-depth study of the environment and the long-term effects of economic activity on the environment. The main objective of this scientific paper is to understand what green accounting means and the role it plays. The concept of green accounting is an important tool for understanding the role of the environment in the economy, the rational use of natural resources, and decision-making. The development of green accounting will ensure a healthy environment, a long-term economic growth of enterprises, as well as a change in the entire economic and social system.
Digitalization: peculiarities of the accounting audit in fruit growing with the application of informatin technologies
Authors: Banaru Marinela
Published: July 2023

The importance of the given subject is determined by the current state of the development of agricultural activity at the given time in our country. Agriculture as a well-developed branch in our country from the point of view of obtaining quality products that meet the requirements of the European Union, but also from the point of view of technologies regarding the processing of agricultural land. The agricultural sector is a complex topic. This involves several technical fields: agriculture and animal husbandry; running the business and the market; cooperatives, etc. These initiatives require a high level of knowledge and skills to successfully organize these activities.
Creative and Aggressive Accounting
Authors: Piecek Ewa
Published: July 2023

In recent years, the phenomenon of modification of accounting documents can be observed. Data transformation often has serious legal consequences, but at the same time it can be acceptable and legal. The article introduces the concept of creative and aggressive accounting and shows the consequences of aggressive accounting on the example of Enron.
The balance sheet – procedure of the accounting method and communication tool
Authors: Frunze Alexandru
Published: July 2023

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).
Digitalization in accounting
Authors: Ivanov Ionela
Published: July 2023

Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the digital platform. A very important feature of our age is certainly the accelerated evolution of the technological field, characterized by an avalanche of optimal solutions (computer programs) for economic activity. It is difficult to imagine areas such as accounting, marketing or other analysis and evaluation activities without digital tools. The advantages of this software include: fast accessibility, detailed presentation of information and accuracy of errors. In addition to the benefits, there are low accounting costs and time required to complete a task it's faster. One of the challenges for young accountants is artificial intelligence. Another major challenge is cyber security, which needs to be integrated into an entity's decision-making processes. In this article, we aim to describing digitalization impact on the field of management accounting and control.
Cost classification by economic elements: operating characteristics and optimisation guidelines
Authors: Jidras Alina
Published: July 2023

In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports.
Creative accounting
Authors: Tataru Vlada
Published: July 2023

Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles. This practice involves manipulating financial data to make a company's financial performance appear better than it actually is, usually to meet financial targets or to inflate stock prices. This can be done in various ways such as inflating revenue, understating expenses, deferring or accelerating income, or manipulating balance sheet entries. While some creative accounting practices may be within the bounds of acceptable accounting practices, others are more questionable. In recent years, several high-profile cases of creative accounting have come to light, highlighting the need for greater transparency and accountability in financial reporting.
Accounting and tax aspects of import and export of services
Authors: Parasi Ana
Published: July 2023

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.
Particulars of accounting in the field of bank deposit guarantee
Authors: Romanciuc Gheorghe
Published: July 2023

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.
Specific aspects regarding the documentation and accounting of employees' (drivers) travel expenses within transport service provider entities
Authors: Bezman Eliza
Published: July 2023

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.
Cryptocurrency and NFT investments
Authors: Meriacri Stefanida
Published: July 2023

Criptocurrency is a digital currency in which transactions are verified and recorded by a decentralized system using cryptography, rather than by a centralized authority. This ones attracted people from simple investors to academic people to do many researches about how this market works and how can be a modern alternative to our actual currency market which is formed from currencies of each traded country. This market started to develop in august 2008 and has a real growth in 2011 when apeared other criptocurrencies near principal currency – Bitcoin. After that, in january 2021 on this market the global cap exceedes 1 trillion dollars and was in a continue growth durring the first qurter of 2021 until his global cap reached the number of 2 trillion dollars. After all, in 2015 apeared the first mention about NFT in blockchain register of Ethereum. This ones has a special particularity compared to existing cryptos until then- the lack of need to store or hold an asset, which leads to a certain degree of anonymity south by a large number of investors, and the speed of training of assets. Therefore, the goal of this is to find the main factors that determine the growth of investments in this market, especialy when this market is a little bit sensitive after the fall from May 2022, when Terra token fell in 48 hours by approximately 99.8 %. In this context, the results once again convinced us that many of investors see this market an oportunity to invest where and when they want, to make fast transactions whithout paying exorbitant bank fees, anonymity of transactions and last but not least curiosity.
Reporting financial and non-financial performance observations from the automotive industry
Authors: Mihai Adrian Daniel
Published: July 2023

Financial and non-financial performance reporting is an essential component of a company's strategic management, providing valuable information for making business decisions and evaluating company performance. This is particularly important in the automotive industry, which is facing rapid changes and major challenges, such as the transition to electric vehicles and growing concerns about sustainability. In this context, analyzing the financial reports of major car companies, such as Volkswagen, BMW and Renault, can provide useful insight into how they approach these challenges and how they report their financial and non-financial performance. Analysis of these reports can reveal important trends and strategies in risk management, innovation, social and environmental impact, and how they are adapting their strategies to respond to market changes. Thus, this research topic can provide a deeper understanding of how financial and non-financial performance reporting can be used to assess the performance of an automotive company and reveal its key trends and strategies.
Integrated reporting – the confidence of investors in the circumstances of uncertainty
Authors: Bubelo Alina
Published: July 2023

Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction.
Features organizing records in the UK
Authors: Cerbari Daniela
Published: July 2023

The United Kingdom is the country where accounting is based on features such as simplicity and freedom of professional judgment. This assignment presents what are the features of british accounting is based on insignificant state participation in the accounting regulation, the orientation of financial information towards the needs of large anonymous companies, the regulation and evolution of accounting principles through the effort of a strong liberal profession, the need to fulfill the Accounts Control missions, public relations in the services provided by audit firms. The British industrial revolution left its mark on the evolution of the accounting system. In this article, the subject of the peculiarities of accounting in Great Britain was touched upon. As well as the companies that participate in the monitoring of this process as well as in the regulation of accounting principles. We will also follow the emergence of this powerful system that is watched and studied around the world. Also the connection with the tax system, depreciation, the accounting profession will be present and we will decipher as little as possible their importance in the development of accounting.
Organisms involved in accounting harmonization at the international level
Authors: Braga Ala
Published: July 2023

This article examines the accounting harmonization process but also the organizations involved in this process at the international level. Analyze the proposed goals and objectives of these organizations in order to create a common accounting language that everyone can understand.