Browsing by Author "Ignat, Gabriela"

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  • Accounting policies applicable to agricultural companies 
    Ignat, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    In the world of tough competition, in which only the performance resist change,the vital element in making the best decision is to ensure the balance between thought and action.If the methods used for obtain ,for analysis ...
  • Aspects concerning the identity of female wine buyers 
    Ignat, Gabriela; Costuleanu, Carmen-Luiza; Timofte Mihai, Andreea-Alexandra; Acostăchioaie, Florentina (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2017)
    A number of economists, such as D. Ricardo, A. Marshall, and A. Smith, have launched wine-related topics, which are viewed from an economic point of view, thus putting their mark on a new science, the wine economy. Over ...
  • Aspects regarding cooperative integration according to the new Common Agricultural Policy 
    Ignat, Gabriela; Iațco, Constantin; Brezuleanu, Carmen-Olguța (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    An important factor in boosting the rural economy is the cooperative spirit which gathers individual producers into real poles of competition, ensuring links between segments within distribution channels with the highest ...
  • Aspects regarding the International Accounting Standard I.A.S. 41 – Agriculture 
    Ignat, Gabriela; Iațco, Constantin; Ungureanu, George; Costuleanu, Carmen-Luiza; Athes, Haralambie (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
    At the end of the year 2000, the European Parliament passed a standard specifically addressing agriculture, the International Accounting Standard IAS 41 – Agriculture. This standard introduced the fair value evaluation ...
  • Aspects regarding the principles of performance audit 
    Iațco, Constantin; Ignat, Gabriela; Ungureanu, George; Athes, Haralambie (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
    The performance audit represents an examination and, more particularly, an independent and objective evaluation of the extent to which a program or an activity of a public entity functions efficiently, while being productive. ...
  • Change management: a case study in the republic of Moldova through the prism of business efficiency 
    Șargu, Lilia; Cobzari, Ludmila; Bivol, Teodor; Ignat, Gabriela; Coca, Carmen-Elena (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2021)
    Organizational culture in the current conditions has become a well-known and deeply developed phenomenon by international companies, including those in the Republic of Moldova. Despite the fact that our country has ...
  • Community implications on Romanian agriculture in the context of The European Union's sustainable development strategy 
    Ungureanu, George; Ignat, Gabriela; Costuleanu, Carmen-Luiza; Viziteu, Ștefan (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2020)
    Sustainable development - a development model that seeks to ensure a balance between economic growth, quality of life and environmental conservation in the medium and long term, so as to meet the needs of the current ...
  • The concept of sustainable development for NE region 
    Ungureanu, George; Stanciu, Mihai; Ciani, Adriano; Brezuleanu, Stejărel; Ignat, Gabriela; Boghiță, Eduard (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
    Romania is the second largest country after Poland, among the countries of the Central and Eastern Europe, in terms of population and territorial area. About 45% of the 22 million inhabitants work and live in rural areas. ...
  • Conceptual approaches to communication in the audit of financial statements 
    Ignat, Gabriela; Bivol, Teodor; Vîntu, Cătălin-Răzvan; Ungureanu, George; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2018)
    The purpose of this paper is to present some aspects of communication in the activity of financial accounting audit. Audit builds on two pillars: reporting and communication. The audit report is the main means of ...
  • Green accounting vs sustainable development 
    Ignat, Gabriela; Timofte Mihai, Andreea-Alexandra; Acostăchioaie, Florentina (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2016)
    In the knowledge society, sustainable development can be understood as a way of development that can meet the needs of the present without compromising the ability of future generations to achieve their demands. ...
  • Instruments for the quantification of economic performances of the enterprise 
    Costuleanu, Carmen-Luiza; Dumitrescu, Diana; Ignat, Gabriela; Bobiţan, Nicolae (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
    Financial analysis is characterized by interpretative approach based on the data provided by the accounting process. It tries to make assessments of the situation and enterprise performance with particular emphasis on ...
  • Models for organizing organic farms to make them more efficient 
    Ungureanu, George; Jităreanu, Sergiu; Costuleanu, Carmen-Luiza; Ignat, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2018)
    As part of the research on sustainable development in the present paper, the methodology used was complex, including instruments and methods specific to social, economic and statistical studies. In the paper I described ...
  • Optimization of maize technology using production function method 
    Ungureanu, George; Stanciu, Mihai; Pop, Cecilia; Brezuleanu, Carmen-Olguța; Ignat, Gabriela; Moraru, Radu-Adrian (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2012)
    An optimization model for yield and fertilizer efficiency was established by many years and sites experimentation of N, P and K fertilizer combination for maize production on many soils. Improving the technical and economic ...
  • Rural development approach in Romania's sustainable development strategy 2014-2020 
    Ungureanu, George; Jităreanu, Sergiu; Ignat, Gabriela; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2018)
    In the paper we will analyze the evolution of the Romanian agriculture at national and especially regional level, in the context of its alignment with the European Union standards, is very important because we are facing ...
  • Satellite accounts recommended by European Union 
    Costuleanu, Carmen-Luiza; Ignat, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2012)
    Satellite accounts provide the ability to make links between non-monetary statistics and the standard national accounts. The first type involves a rearrangement of central classifications and the possible introduction of ...
  • Some considerations on the analysis of financial rations at SA Agromax Deleni 
    Ignat, Gabriela; Brezuleanu, Carmen-Olguța; Prigoreanu, Andrei (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2012)
    Financial statements is the starting point in achieving economic and financial analysis of the performance of an enterprise because it provides financial data on which calculate and interpret indicators such as liquidity, ...
  • Strategies for sustainable rural development of the North-East region of Romania 
    Ungureanu, George; Costuleanu, Carmen-Luiza; Ignat, Gabriela; Robu, Alexandru-Dragoș (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2020)
    The paper aims to identify how to approach sustainable development in regional development strategies, having as a case study the North-East Region, and to evaluate how to implement strategic objectives, at regional and ...
  • Studies concerning the financial position of a winery 
    Ignat, Gabriela; Bivol, Teodor; Ungureanu, George; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2019)
    In the knowledge based economy, the analysis of the financial position of a company, the whole of the assets and capital over which it exercises control, its places imprint on the strategy to being followed. The financial ...
  • Studies on communication policy at SC Alcovin, Tulcea 
    Ignat, Gabriela; Șargu, Lilia; Bivol, Teodor; Bivol Nigel, Anelisse; Șargu, Nicu (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2021)
    In order to be able to adapt to the new challenges on the wine market, the success of a company depends on knowing and adopting key elements of a communication policy anchored in a strategic marketing process. This paperwork ...
  • Study of financial accounting based of financial indicators at SC Creţu Company SRL, Hîrlău 
    Ignat, Gabriela; Brezuleanu, Carmen-Olguța; Costuleanu, Carmen-Luiza; Prigoreanu, Ioan (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2012)
    Analysis of expenditure and income and the economic result of the company should occupy an important place in the interal management, becouse that depends the capacity of using the factors of production and the mode that ...