• Experience, problems and solutions in the field of accounting for the costs related to the finalization of agricultural products 

  COJOCARI, Vadim (Technical University of Moldova, 2025)

  Currently, the issue of accounting for the costs related to the conditioning of agricultural products (sector classification, documentation, verification of the accuracy of the results obtained, maintaining analytical ...
• Professional fraud: Analytical review and countermeasures 

  LUHOVA, Olha (Technical University of Moldova, 2025)

  The article examines the current state and trends in the development of professional fraud in organisations across various sectors of the economy. It analyses statistical data from the ACFE's international report “Occupational ...
• Ensuring reliable financial information through inventory procedures: implications for sustainable agribusiness development 

  DUBININA, Maryna (Technical University of Moldova, 2025)

  The paper examines the role of inventory procedures in ensuring reliable financial information as a foundation for the sustainable development of agribusiness. It is demonstrated that under wartime challenges, inventory ...
• Improvement of methodology for documenting audit of low value items and LVTA 

  MELIKHOVA, Tetiana; MELIKHOV, Yevhenii (Technical University of Moldova, 2025)

  The work improved the documentation of the audit of LVI and LVTA. A general audit plan, audit program, and auditor's working documents were developed. This will allow to cover issues related to accounting documentation. ...
• Romania VAT rate reform 2025: A comprehensive fiscal and accounting compliance guide 

  STRAOANU, Boni Mihaela; BAICU (POPA), Marinela; TOTI, Laurian (Technical University of Moldova, 2025)

  The fiscal landscape of Romania is undergoing a significant overhaul following the adoption of new legislative measures aimed at enhancing budgetary stability and revising existing taxation policies for both businesses and ...
• Accounting system as a component of the mechanism for ensuring economic security of enterprise 

  SYRTSEVA, Svitlana; CHEBAN, Yuliia (Technical University of Moldova, 2025)

  The article explores the role of the accounting system as a component of the mechanism for ensuring the economic security of enterprises. It substantiates the need to integrate accounting tools into the overall system of ...
• The relationship between sustainability practices and financial performance in the European energy sector 

  BUNGET, Ovidiu-Constantin; BEZERGHEANU, Oana -Valentina; SOLOVĂSTRU, Mircea Ștefan (Technical University of Moldova, 2025)

  This study explores the relationship between sustainability practices and financial performance in the European energy sector using firm-level ESG data from Refinitiv for the period 2018–2024. The analysis focuses on a ...
• Modern trends in sales area design 

  PASCARI, Ludmila (Technical University of Moldova, 2025)

  The design of the sales space is one of the essential components of modern commercial activity, influencing purchasing behavior, the image of the store and the economic efficiency of the retail activity. In the context of ...
• Evolution and current trends in marketing in the republic of Moldova amid digitalization and economic sustainability 

  BURBULEA, Rodica; MOROI, Elena (Technical University of Moldova, 2025)

  In the current context of rapid economic and technological transformations, modern marketing represents an essential tool for helping companies adapt to the new demands of the digital market and sustainable development. ...
• Optimizarea prezenței digitale a întreprinderilor prin integrarea modelelor inteligente de marketing digital 

  MUNTEANU, Tatiana (Technical University of Moldova, 2025)

  The paper examines how the integration of intelligent digital marketing models contributes to optimizing online presence and enhancing enterprise competitiveness within the context of digital transformation. The study is ...
• Modern approaches to branding in strategic marketing 

  BELOSTECINIC, Igor (Technical University of Moldova, 2025)

  Are brands “born or raised”? We argue that the hypothesis “brands are born, not simply created” remains relevant. Effective brand management is never accidental; it results from deliberate planning and a well-chosen ...
• The impact of emotional intelligence on marketing strategy 

  CHIRIAC, Lilia; PASTIU, Carmen; MAICAN, Silvia; MUNTEAN, Andreea; DOBRA, Iulian (Technical University of Moldova, 2025)

  In contemporary marketing, emotional intelligence (EI) has emerged as a strategic capability for creating authentic consumer relationships and improving brand performance. This research examines the impact of emotional ...
• The role of personal factors in shaping the ecological perception of consumers in the Republic of Moldova 

  MÎRZA, Sergiu (Technical University of Moldova, 2025)

  The formation of consumers' ecological perception depends on several factors, including personal factors. In this research, personal factors such as age, gender, level of education, type of locality of residence and monthly ...
• Integrating public relations and marketing events into the development of sustainable models for promoting Moldovan wines 

  REMEȘOVSCHI, Natalia (Technical University of Moldova, 2025)

  In the current market conditions and intensified competition, the effectiveness of wine companies' promotional campaigns is determined not only by the effectiveness of techniques, but also by how marketing specialists ...
• The use of artificial intelligence in the marketing of educational services: from automation to personalisation 

  BOGDANOVA, Svetlana (Technical University of Moldova, 2025)

  The relevance of this research stems from the rapid integration of Artificial Intelligence (AI) into the marketing of educational services, fundamentally transforming how institutions attract and retain students. In the ...
• Implementation of European innovations in last-mile logistics: opportunities for adapting best practices to foster the sustainable development of e-commerce 

  CHERNIAVSKA, Tetiana; TANKLEVSKA, Nataliya; CHERNIAVSKYI, Bohdan (Technical University of Moldova, 2025)

  The study examines contemporary trends in the development of last-mile logistics in the context of the sustainable development of e-commerce and the implementation of European innovative practices. Particular attention is ...
• Green marketing and sustainability in the online environment 

  PASCARI, Ludmila; CHIRIAC, Lilia (Technical University of Moldova, 2025)

  Sustainability is becoming a central aspect of consumer values and corporate responsibility but marketing is evolving to incorporate concepts such as "green marketing", "sustainable" and "smart", which are increasingly ...
• The symbiosis between socio-economic management methods and sustainable development 

  CUCOȘ, Stela (Technical University of Moldova, 2025)

  This article examines the interdependence between socio-economic management methods and sustainable development, demonstrating that organizational performance strengthens when economic, social, and environmental dimensions ...
• Entrepreneurial education and sustainable development in the Republic of Moldova: Synergies and perspectives 

  BOTNARU, Marcela; ŢURCANU, Nicolae; GUMENIUC, Ina (Technical University of Moldova, 2025)

  Entrepreneurship is an essential factor in economic and social development, contributing to innovation, competitiveness, and economic diversification. At the heart of this process is the entrepreneur, as an agent of change, ...
• Facing crisis: Lessons in agility and resilience for organizations 

  ZAOUEL, Laila (Technical University of Moldova, 2025)

  Countries worldwide have faced unprecedented uncertainty and disruption, testing their agility and resilience in maintaining both adaptation and stability. While research links employee agility and resilience to organizational ...

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