https://doi.org/10.52326/jss.utm.2022.5(4).01

UDC 347.78

Natalia Mogol, Rodica Crudu

Abstract. In the digital era, for many industries, especially creative ones, the copyright protection became one of the core issues to achieve and maintain a competitive advantage. Taking this into consideration, for modern industries intellectual property is a key value generator and a success factor in competitive markets. Thus, nowadays, we assist to a continuous intensification of attention paid by both business leaders and public authorities to the field of intellectual property. Although the major features of the digital era impact every domain of intellectual property, the most affected fields are copyrights and related rights. The challenges of the intellectual property system in general and particularly of the copyright to respond to economic realities, but also the appropriate strategies for their further development in the digital era, is the object of study of this paper. The aim of this paper is to consider the copyrights protection system from the perspective of a plurality of relevant factors that directly or indirectly affect and are affected by intellectual property: law, technology, public policy, economics, and sociology. There is the conviction that only considering all those factors it will become possible to find the correct answer to the question regarding how to better address the issue of copyright protection in the digital era.

Keywords: intellectual property, copyrights, digital economy, challenges, blockchain.

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https://doi.org/10.52326/jss.utm.2022.5(4).03

UDC 657

Liliana Lazari, Lilia Grigoroi, Maia Bajan

Abstract. 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), the transactions that lead to the appearance of this patrimonial element, how to make accounting entries and financial reporting. The study is based upon scientific research methods, namely: the analysis of the legal framework governing the study, the information analysis, the comparison in order to identify distinctive features, the deduction of challenges. The study presents the accounting records for all situations that determine capital premiums both theoretically and through practical situations. The results of the research identified the existence of 2 terms in the regulation of the Republic of Moldova, namely: in the accounting regulation – capital premiums, in the Law on joint-stock companies – additional capital, which can lead to confusion both in the recognition and in the examination of the financial indicator for economic decision-making, which determines a need for unification within the regulations. The result of the study shows that the capital premiums are generated by the transactions related to the share capital, however, the correspondence of the accounting account of capital premiums is made with the accounting account related to the unpaid capital – at the establishment of the entity, with the accounting account related to the unregistered capital – when the share capital is increased and the conversion of bonds into shares, and also with the capital accounting account withdrawn upon the cancellation or resale of shares. The research results presented in the study contain the accounting records on the situations that determine the capital premiums and their financial reporting.

Keywords: accounting, capital premiums, equity, owners, financial statements.

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https://doi.org/10.52326/jss.utm.2022.5(4).05

UDC 37.013:004(478)

Maria Gutu

Abstract. This paper describes the design and implementation of the flipped classroom approach, adapted to the education system in the Republic of Moldova, which was applied in the “Spiru Haret” lyceum, Chisinau, the Republic of Moldova. The purpose of implementing this approach is to promote personalized learning and to increase the learning outcomes of face-to-face education. In order to diversify and differentiate the activities, it was identified the learning styles of the students according to the Honey and Mumford learning style questionnaire. Also, in this paper are described four assessment methods appropriate to this approach. The experiment is based on developing skills in the informatics discipline so that the students are motivated to choose this discipline as their baccalaureate exam. The results of the experiment show the number of students who chose Informatics as a baccalaureate exam for the last six academic years, the Informatics exam is optional.

Keywords: flipped approach, flipped classroom, flipped method, learning style, new approach.

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https://doi.org/10.52326/jss.utm.2022.5(4).07

UDC 656.121(669)

Umar Obafemi Salisu, Samuel G. Odewumi, Forson Ibraheem Abdul-Azeez, Margaret Emem Ogunbiyi

Abstract. Public transport contributes significantly to the development of socioeconomic activities and the long-term sustainability of all communities worldwide. Undoubtedly, it is a catalyst for maximizing quality urban living, social service accessibility, and environmental balance. Despite its considerable importance and benefits, public transport in Nigeria is still poorly practiced, and plagued by complex operational challenges. Based on this context, we assessed the public transport systems in Ikeja-Lagos, Abeokuta, and Ibadan cities to understand the struggle for sustainability in Nigeria. This study examined the socioeconomic and travel characteristics of passengers, the availability and condition of public transport infrastructural facilities, peculiar public transport challenges, and the best possible strategies to sustain public transport systems in Nigeria. The study employed a cross-sectional survey research design, while a multistage sampling technique was utilized to administer a well-validated questionnaire on the passengers at central transport nodes within the selected cities using both descriptive and inferential analysis. The results show that most of the respondents are men and spend more than 10% of their monthly income on public transport usage. Findings show that conventional public transport has been proven unpopular in Ibadan and Abeokuta cities compared to a chaotic and inadequate bus rapid system in Ikeja-Lagos. Findings also revealed traffic signal and control devices, and terminal facilities as top-two rated public transport facilities in good condition. The study revealed that public transport modes across the selected cities are operationally cracked as they are characterized by unprecedented challenges. The results of the Analysis of Variance established a statistical significant variation among the challenges mitigating sustainable public transport in the selected Nigerian cities. The study concludes and recommends, among other measures, full-adoption of appropriate mass transit options, particularly intra-city rail and the development of multimodal transport system.

Keywords: Cities, Nigeria, public transport system, sustainable transport, transport planning.

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https://doi.org/10.52326/jss.utm.2022.5(4).09

UDC 336.14:364(478+498)

Ana Spînu, Ana-Maria Roman, Ilie Dogotari

Abstract. The purpose of the article is to present some aspects of the public social security system in Romania and the Republic of Moldova, starting from the premise that each country has its own mechanism of operation of the economy, which depends on the way in which the economic processes are planned and governed, on the size of the material, the way they are managed and the way economic processes, human and other resources are carried out, the way these resources are assimilated into the economic cycle, the development of policies and the adoption of laws. This economic mechanism must be adapted to the needs and opportunities of the national economy, which change in a relatively short period of time and is a dynamic and coherent instrument. The research was based on bibliographic documentation, observation, induction supplemented with deduction, analysis with synthesis, as well as the logical method with the historical one. The results of the research lead to the existing similarities between Romania and the Republic of Moldova in terms of budget revenues and expenditures from the state social insurance budget by observing the same basic principles, rules and forecasts determined in the multiannual financial framework of both countries.

Keywords: budget implementation, expenditure, financial system, income, social policies, social security.

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https://doi.org/10.52326/jss.utm.2022.5(4).11

UDC 332.2:351.853.1(478-21)

Svetlana Albu, Maria-Liliana Marian

Abstract. Real estate management includes a multitude of tasks of different professional affiliation and often the real estate manager has to solve technical, economic, legal, organizational problems. In this article, through the lens of the systemic approach, the authors propose the framework concept of real estate management. The framework concept is developed for a distinct category of real estate, namely real estate with historical value. The authors examine only the category of real estate that is in a physical condition sufficient for use. The necessary information is systematized and the accessible sources of information are presented to develop individual management systems for concrete real estate located in the city. Chisinau. There has been presented the applicability of the interactive database (in the process of completion) developed within the Chisinau Institute Project “Chisinauproiect” in which the authors took part. Potential basic schemes for the development of immovable property of cultural value are examined according to the type of ownership (public or private). It is proposed to develop the monitoring system at the stage of evaluating the results of building management.

Keywords: real estate management, real estate with historical value, systemic approach, monitoring systems, real estate manager, cultural heritage monitoring, real estate management.

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