Browsing by Author "Ignat, Gabriela"

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  • 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 ...
  • Ciurea, Ion-Valeriu; Ungureanu, George; Mihalache, Roxana; Ignat, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2011)
    The paper describes the steps in projection of agri-tourism activity and presents several issues and opportunities that show the importance of agri-tourism activity as source of improvement the income of agricultural ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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. ...
  • Tudoran, Alexandru-Sorin; Boicu, Bianca-Elena; Costuleanu, Carmen-Luiza; Ignat, Gabriela (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2022)
    The international accounting bodies concerned with the subject recognize the asset attributes of cryptocurrencies, but have different views on their classification and dispute the valuation model for cryptocurrencies. ...
  • 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 ...
  • 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 ...
  • Boicu, Bianca-Elena; Tudoran, Alexandru; Ignat, Gabriela; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2022)
    This article aims to highlight how to calculate production cost using the Activity- Based Costing method (ABC), but also the traditional calculation method, to determine their advantages and disadvantages. These two ...
  • 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. ...
  • 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 ...
  • Ignat, Gabriela; Brezuleanu, Carmen-Olguța; Ungureanu, George (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2011)
    From the perspective of the new agricultural policy, investment in extension services are potentially important tools for improving product agricultural productivity and increase farmers' income. Advisory and extension ...
  • Ungureanu, George; Ciurea, Ion-Valeriu; Brezuleanu, Stejărel; Gîndu, Elena; Chiran, Aurel; Ignat, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2011)
    The analysis of agricultural structures and projection optimal size is a necessity in rural areas of prime importance for the Romanian agriculture, both as a theoretical issue and practical implications of this phenomenon, ...
  • 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. ...
  • Clipa, Flavian; Ignat, Gabriela; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2022)
    Institutional arrangements (as a synergy of formal and informal institutions) can decisively contribute to mitigating slippages related to the effective functioning of the intrinsic mechanisms resulting from the manifestation ...
  • 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 ...
  • 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 ...
  • Ignat, Gabriela; Brezuleanu, Carmen-Olguța; Iațco, Constantin; Armanca, Lucica; Murariu, Florin (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2011)
    Financial audit is the examination activity in the expression of an opinion of the auditors on the financial statements in accordance with international auditing standards of the International Federation of Accountants. ...
  • 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 ...