2. Articole
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Item Politica bugetar-fiscală sustenabilă ca fundament al bunăstării cetățenilor(CEP USM, 2024) Ulian, Galina; Covalschi, TatianaEnsuring the well-being of citizens is one of the basic objectives of fiscal and budgetary policy. Thus, the role of fiscal and budgetary policy in this respect is not limited to identifying the most optimal ways of accumulating resources to cover the state's financing needs and their rational allocation, but also to respecting the rules of budgetary prudence in order to ensure intergenerational equity and a solid foundation of citizens` welfare. In this sense, the present research analyses the role of the budgetary and fiscal policy in ensuring the welfare of citizens, by analysing the way in which the national public budget resources are constituted and distributed, as well as the sustainability of the budgetary and fiscal policy in fiscal policy in ensuring the welfare of citizens, by analysing the way in which the national public budget resources are constituted and distributed, as well as the sustainability of the budgetary and fiscal policy in the Republic of Moldova, through the budgetary prudence rules established in the national legal framework.Item Economic welfare – a desideratum of the budgetary and fiscal policy in the Republic of Moldova(CEP USM, 2024-10-24) Ulian, Galina; Cibotariu, Irina Ștefana; Covalschi, TatianaThe article is to examine the correlation between the economic welfare and the budgetary and fiscal policy in the Republic of Moldova.Item ACHIZIȚIILE PUBLICE DURABILE - FACTOR IMPORTANT AL GESTIUNII EFICIENTE A BANULUI PUBLIC(CEP USM, 2022-05-20) Ulian, Galina; Cibotaru, Irina-ȘtefaniaThis article examines the issues of efficient management of public funds through the application of sustainable public procurement. A large share of the acquisitions in European countries is public procurement, the state being a major consumer. Efficient management of public money can be achieved through sustainable public procurement, taking into account additional factors for obtaining social, environmental and economic benefits. In 2016 the Republic of Moldova, having ratified the Government Procurement Agreement of the World Trade Organization, has begun the introduction of the sustainable component to reduce the impact on the environment. Research results show that sustainable public procurement contributes to streamlining the management of public money.Item MPLICAȚIILE GREEN HUB–URILOR DIN UNIVERSITĂȚI ÎN DEZVOLTAREA COMPETENȚELOR VERZI(CEP USM, 2022) Cojocaru, Maria; Ulian, Galina; Năstase, Carmen-EugeniaPurpose of the article: the research of the GREEN/SUSTAINABLE HUB phenomenon in European universities under the aspects of: organization; activities; beneficiaries; opportunities for green skills training. Methodology: Based on the synthesis of specialized literature, it was hypothesized that Green Hubs have an important role in achieving SDG 2030. To achieve the goal, 7 European universities and the Green Office Model were analyzed. The accumulated data were processed with traditional research methods: analysis, synthesis, grouping, and comparison. Conclusions: The research carried out allowed the authors to conclude that Green Hubs in universities can contribute to the development of green skills through: education for sustainability (organization of master's programs; conceptualization and teaching of "green" courses, etc.); carrying out research projects on sustainability topics; carrying out interaction activities and promotion of good sustainable practices. To facilitate the establishment of a Green Hub, student communities, guided by academic staff or researchers, could adopt the Green Office Model by joining the Green Office Movement. Implications: the obtained results will allow student communities, and university decision -makers to conceptualize and establish Green Hubs for the training of students' green skills.Item INVESTIŢIILE ÎN INOVAŢII: CATALIZATOR AL CREȘTERII ECONOMICE DURABILE(CEP USM, 2017) Cojocaru, Maria; Ulian, Galina; Davidov, CătălinaThere are presented the results of research about the interdependence between investment, innovation and economic growth. As research methods were used: monographical, analogical, rating methods, etc. The authors concluded that in order to achieve sustainable economic growth and to increase the international competitiveness of the Republic of Moldova it is necessary to make investments in innovative products, research and, as well as, in a good development of infrastructure for innovative products.Item BUGETUL CU BAZA ZERO - PROVOCARE PENTRU ENTITĂȚILE AUTOHTONE(CEP USM, 2017) Ulian, Galina; Mihailă, SvetlanaBudget management is a complex process through which the entity sets out its development goals and strategy, whereby responsibility centers form the structure of its budgets. To predict the future of the entity’s activity in general, we use procedures and techniques from the forecast. This article is a way of presenting and organizing the zero-based budgeting method, while the authors have identified the shortcomings that appear in the budgeting process of the domestic entities. The evolutionary stages of budgeting with the zero-basis are dealt, respectively was analyzed the notion, the theoretical and practical stages in the development and implementation of this method. To understand the importance of implementing zero-based budgeting, strengths and weaknesses have been established in the implementation process, and the authors have illustrated it within the entity. Finally, the factors that would ensure the success of ZBB and the differences between traditional budgeting and zero-based budgeting have been identified.Item SPECIFICS OF FINANCING PUBLIC PROCUREMENT IN THE REPUBLIC OF MOLDOVA IN THE CONTEXT OF OPTIMIZING PUBLIC FINANCE MANAGEMENT(Institutul Naţional de Cercetări Economice al AŞM, 2021) Mulic, Andrei; Ulian, GalinaPublic procurement is investigated in terms of results and maximum efficiency of allocation of financial resources of the national public budget. In the context of economic development, optimization of the management of public financial resources is based on improving the legislation on public procurement and the financing mechanism. Based on this, public procurement is a complex, multi-level, interdependent system, the functioning at the all public levels. The aim of the research is to conduct a comprehensive study of the main problems and features of public procurement financing in order to optimize public finance management at the national level and to develop recommendations for improving the public procurement system in the Republic of Moldova. The methodology is based on the structural research method. The article is based on a study of the public procurement system in the Republic of Moldova, analyzing its constituent elements. The analytical method was used to study the concept of public procurement. The study established the relationship between the ethical behavior of officials, the effectiveness of control and the implementation of information systems to optimize the system of financing public procurement in the Republic of Moldova. Proposals are presented to improve the efficiency of the public financing mechanism in the context of electronic public procurement procedures within the automated information system "State Register of Public Procurements" MTender.Item SPECIFICS OF FINANCING PUBLIC PROCUREMENT IN THE REPUBLIC OF MOLDOVA IN THE CONTEXT OF OPTIMIZING PUBLIC FINANCE MANAGEMENT(Institutul Naţional de Cercetări Economice al AŞM, 2021) Mulic, Andrei; Ulian, GalinaPublic procurement is investigated in terms of results and maximum efficiency of allocation of financial resources of the national public budget. In the context of economic development, optimization of the management of public financial resources is based on improving the legislation on public procurement and the financing mechanism. Based on this, public procurement is a complex, multi-level, interdependent system, the functioning at the all public levels. The aim of the research is to conduct a comprehensive study of the main problems and features of public procurement financing in order to optimize public finance management at the national level and to develop recommendations for improving the public procurement system in the Republic of Moldova. The methodology is based on the structural research method. The article is based on a study of the public procurement system in the Republic of Moldova, analyzing its constituent elements. The analytical method was used to study the concept of public procurement. The study established the relationship between the ethical behavior of officials, the effectiveness of control and the implementation of information systems to optimize the system of financing public procurement in the Republic of Moldova. Proposals are presented to improve the efficiency of the public financing mechanism in the context of electronic public procurement procedures within the automated information system "State Register of Public Procurements" MTender.Item RAPORTAREA MANAGERIALĂ – PREMISE A SUCCESULUI ÎN PROCESUL DECIZIONAL(CEP USM, 2018) Ulian, Galina; Mihaila, SvetlanaAn entity's performance is reflected in its results, the effectiveness being measured in relation to strategic and operational objectives. Nowadays, for a manager of any level of responsibility,the information obtained on the results of the short term economic and financial activity is not sufficient, and the data from the financial statements can no longer be used to immediately influence the results of the entity's activity in the desired direction. In order to answer more questions of the entity's top management, the management report comes up. In this article, the authors have proposed to highlight the need, importance and role of managerial reporting within an entity. At the same time, the present problems were highlighted. Also a study of the specialized literature on the notion of managerial reporting was provided. It was stated the place of the managerial reports in the management accounting, the stages of the organization of the managerial reporting system and the correlation of the managerial reports with the levels of management of the entityItem OPTIMIZAREA SISTEMULUI DE ACHIZIȚII PUBLICE ÎN REPUBLICA MOLDOVA PRIN INTERMEDIUL INSTRUMENTELOR MICRO ȘI MACROECONOMICE(CEP USM, 2020) Ulian, Galina; Mulic, AndreiPublic procurement is researched in terms of results and maximum efficiency of the allocation of financial resources of the national public budget. This issue is very current in the context of economic development of the Republic of Moldova. As a result, public procurement is presented as a complex, multi-level, interdependent system, the operation of which should ensure the optimal distribution of public financial resources at central and local level. The aim and objectives of the research is to conduct a complex research of the main problems and features of optimizing public procurement at the national level The methodology of scientific research applied to the article is based on the structural method of research. The article is based on the study of the public procurement system in the Republic of Moldova, thus analysing its component elements. The analytical method was used to research the concept of public procurement, as well as the legislation in force on the public procurement system. To study the dynamic evolution of statistical indicators of public procurement, the method of systematic analysis was used. The method of quantitative and qualitative analysis was applied to research the indicators of the public procurement system in the Republic of Moldova and establish their impact for optimizing finances at the micro and macroeconomic level. Results: In the research, the authors examined the issue of responsibility for the outcome of the quality of the execution of a public procurement contract and the problems that arose during their implementation. Proposals are presented to improve the efficiency of the public financing mechanism in the context of electronic public procurement procedures within the automated information system “State Register of Public Procurement” (AIS “SRPP”) MTender.