Articole

Permanent URI for this collectionhttps://rses.ince.md/handle/123456789/25

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Author: search.filters.author.Manole, Tatiana

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    Evaluarea riscului in sistemul bancar in contextual Comitetului Basel
    (INCE, 2022) Manole, Tatiana; Birca, Iulita
    This article investigates the role of the banking institution in carrying out the circulation of funds. The financial circuit of the funds can be likened to the circulation of blood through the venous system of man. A small failure can cause great health problems. This phenomenon can be compared with the monetary circulation in the economy of the country. The national institution, that aims to supervise and control the money circuit, is the Central Bank (the case of the Republic of Moldova – the National Bank of Moldova). It is precisely this institution that is obliged and has at its disposal all the monetary policy instruments to achieve this objective. The supreme banking supervisory institution is the BASEL Committee, the objective of which is to understand supervisory issues and improve the quality of banking supervision worldwide, in order to increase financial stability, being the main global standard for prudential regulation of banks. By decision no. 63 of February 28, 2019, the National Bank of Moldova approved the Methodology for supervision and evaluation of banks' activity, thanks to which international standards and best practices in the field of banking sector supervision are transposed. The approval of the methodology is part of the process of reforming the domestic banking supervision framework and represents a fundamental step in the implementation of a future-oriented risk-based supervision process using professional reasoning.
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    Reform accounting record and financial reporting in the budgetary system
    (”Independenţa Economică”, 2016) Manole, Tatiana; Turetchi, Tatiana
    In this article there was researched the budget classification reform process in the Republic of Moldova, considering it an important tool in the development and execution of the budget, as well as in the accounts of public institutions. It is investigated the unification process of the four accounts in one single integrated, which corresponds to European standards and modern financial reporting. Budget classification changes are researched and especially in the economic classification of budget spending, which unifies codes with unique integrated plan accounts. We present a study of transition from economic classification of expenditures from the old system to the economic classification of expenditures in the new system.
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    Descentralizarea și autonomia financiară - oportunitate pentru autoritățile locale din Republica Moldova
    (”Independenţa Economică”, 2016) Manole, Tatiana
    In acest articol, autorul cerceteaza procesul de descentralizare si autonomie financiara ca urmare a utilizarii noii metodologii de elaborare a bugetelor locale in baza de formula. Elementul-cheie este cercetarea impactului pe care il are noul sistem de finantare asupra schimbarilor care au loc la nivelul comunitatilor. Noul sistem de finantare este o sansa pentru cetatenii comunitatilor de a avea la dispozitie servicii de calitate, iar administratia publica locala are posibilitati noi sa mareasca baza fiscala, sa suplimenteze veniturile proprii si sa ofere cetatenilor un nivel mai inalt de trai.
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    Decentralizations and financial autonomy – opportunity for moldovan local authorities
    (”Independenţa Economică”, 2016) Manole, Tatiana
    In this article the author analyses the process of decentralization and financial autonomy as a result of using the new methodology for drafting the local budgets based on formulas. The key element is researching the impact of the new financing system on changes occurring in the communities. The new financing system is a chance for the citizens of communities to have quality services and local public administration has new opportunities to increase the tax base, supplement their incomes and provide a higher level of living to citizens.
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    Decentralisation and local financial autonomy – opportunity for administrative units of the Republic of Moldova
    (,,Victor Slăvescu” Centre For Financial And Monetary Research, 2014) Manole, Tatiana
    In this article is investigated the process of elaboration of local government budgeting in terms of autonomy and fiscal decentralization. The new funding formula of territorial administrative units increase stimulus of administrative units to supplement local incomes and improve their services. Motivation is supported by indicators underlying the calculation of financial balance transfers: fiscal capacity per capita, area and population of that territory - all of these indicators are calculated in relation to national indicators. Keywords: administrative territorial unit, fiscal capacity per capita, general transfers (equalization), special transfers, specific weight, distribution parameter, the fund for financial support.
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    The costs: theoretical and practical approaches
    ("Victor Slăvescu" Centre for Financial and Monetary Research, Romanian Academy, Bucharest, 2018) Manole, Tatiana; Stratan, Alexandru
    In this article, the authors studied the evolutionary process of costs, from actual costs to standard costs and activity costs. In the process of developing the costs, we found that at the basic raw material production stage, direct costs outweigh the indirect costs, but in the process of transforming the raw material into finished products there is a reverse process - indirect costs outweigh the costs direct, process related to cost-per-activity. That is why we believe that a new state strategy is needed on the producer price. We also think that although there are negative approaches to standard costs, these costs are welcome to fund social activities. We also consider that cost-benefit analysis of a social nature justifies, firstly, the social result obtained, and then costs. Therefore, the use of the concept of costs must be in line with the nature of the economic and social domain.
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    Particularitățile finanțării învățământului public în Republica Moldova
    (INCE, 2019) Manole, Tatiana; Birca, Iulita
    În această lucrare este cercetat mecanismul de finanțare a învățământului public în baza de cost standard per elev/student. Deși contingentul de elevi/studenți este în scădere, alocațiile bugetare pentru învățământ cresc. Totodată, menționăm ca Guvernul Republicii Moldova face o trecere revoluționară privind finanțarea învățământului superior în funcție de complexitatea programelor de studii, îndepărtându-se, considerăm noi, de la principiul „egalitarismului” sovietic.
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    Impactul datoriei publice interne asupra securităţii financiare în condiţiile de criză economică
    (IEFS, 2011) Farima, Nicolae; Manole, Tatiana
    În acest articol se reflectă trăsăturile securităţii financiare şi a crizei economice, fiind elucidată corelaţia reciprocă, precum şi principalii indicatori de evaluare. Asigurarea securităţii financiare contribue la prognozarea şi atenuarea efectelor crizei economice. Totodată, este reflectată esenţa şi conţinutul procesului de formare şi gestionare a datoriei publice interne, ca parte componentă a datoriei publice globale. Este abordată semnificaţia datoriei publice interne în cadrul realizării politicilor economice ale statului, fiind evidenţiate aspectele pozitive şi negative, în corelaţie cu securitatea economică.
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    Politica fiscală a României şi căile de ieşire din criza economică
    (IEFS, 2011) Manole, Tatiana; Chirnoaga, Carmen
    În acest articol ne propunem de a ajuta mijloacele doctrinare in determinarea unui aspect al politicii financiare actuale, care are drept scop să vizeze criza economică în care România reprezinta o solutie de salvare pentru reducerea cheltuielilor publice. Prin urmare, ne propunem abordarea anumitor aspecte ale structurii de gestionare a cheltuielilor publice şi să ne construim o idée cu privire la posibilitatea aceastei măsuri de a genera o redresare economică.
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    Echilibrul trezorerial cercetat prin prisma fluxurilor financiare (încasări–plăţi)
    (IEFS, 2011) Manole, Tatiana; Anghel, Sofia
    Acest articol descrie importanţa echilibrului trezorerial prin prisma fluxului de echilibru financiar (venituri-cheltuieli) prin sistemul de trezorerie. Autorii descriu, de asemenea, semnificaţia Trezoreriei în ceea ce priveşte menţinerea echilibrului. Acest articol va fi util pentru autorităţile publice centrale şi locale, profesori, studenţi care se ocupă cu ştiinţele economice şi administraţia publică.