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2008, Seria I, vol. X(3)

FULL TEXT Volume X (3)

V. GOªA, ANDREA NAGY - Appreciations regarding the agriculture financing level and methods

V. GOªA, ANDREA NAGY - Financial resources and the problems of durable rural development

ANDREA NAGY, V. GOªA - Agricultural labour – relevant factor in the assessment of rural development

ANDREA NAGY, V. GOªA - Overview of the rural development policy framework for the 2007-2013 programming period

O.C. BUNGET, A.C. DUMITRESCU - Prudence principle and accuracy of financial information

I. PERES,  D. MATES, C. PERES, AURA DOMIL - Consideration regarding conceptual issues  for full cost accounting in agriculture

S. BALASESCU, I. PETROMAN - Financing the rural sector in Banat

MARCELA BENGESCU - Peculiarities regarding the accounting and fiscality of small companies

MARCELA  BENGESCU - The accounting and fiscality of the real estate renting

MARCELA BENGESCU, MIHAELA DUMITRU - Particular cases regarding the accounting of the agricultural products transactions

C. SABÃU, A. ARTENE - Relevant factors in assessing economic and enviromental accounting for agriculture

C. Sabãu, Daniela Haranguº - The role of commercial banks in a sustainable rural development

VICTORIA FIRESCU - The leasing contracts assessment

VICTORIA FIRESCU - Theoretical and practical approaches concerning the efficient cash management

CARMEN IMBRESCU, N. BOBIÞAN - Environment integration within national accounting

O. MEGAN, CAMELIA HATEGAN, CARMEN IMBRESCU - The adaptation of romanian SME accounting from rural environment to national rural development programme

DIANA DUMITRESCU, CODRUÞA PAVEL -The fair value model in the agricultural accounting

MAGDALENA RÃDULESCU, CARMEN GABRIELA SECARÃ - Financial - fiscal aspects connected to the leasing contracts as a way of financing activities

MAGDALENA RÃDULESCU - Agriculture’s lending possibilties after the EU accession

MAGDALENA RÃDULESCU - The european funds for agriculture and the matter of its lending

I. PIRVUTOIU, AGATHA POPESCU, G. RADULESCU - The use of ratio method in financial analysis

I. PIRVUTOIU, AGATHA POPESCU, M.A.  GRIGORAS - The role of managerial accounting in cost control in agricultural companies

AGATHA POPESCU, ALEXANDRA MATEI, VIORICA  SLADESCU  - Production integration and diversification – a solution for the development of the rural areas

AGATHA POPESCU, L. BJARNE, G. RADULESCU - Cash flow measurement and its role in farm management

C. RUJESCU, T. MATEOC, CARMEN DUMITRESCU - Study regarding the insurance money tariffs and its using to agricultural exploitations level

D. DONOSÃ, RALUCA ELENA DONOSÃ, G. ªTEFAN - Aspects of enterprise’s crediting in the currently economical context

L. Cernuºca, B. C. Gomoi - Considerations concerning management accounting in agriculture

L. Cernuºca, B. C. Gomoi - Considerations regarding the financial tatements of romanian companies

L. Cernuºca - Company accounting policies from a national and international point of view

Daniela Haranguº - Founding credit decision in agriculture

Daniela Haranguº - The dimension of bank risks in the crediting process of agriculture

C. IAÞCO, GABRIELA IGNAT - Certain aspects regarding performance audit from the german perspective

GABRIELA IGNAT, C. IAÞCO - A few aspects regarding the book –keeping financial analysis of the industrial unit¢s results, on the basis of the book-keeping balance of S.C. Galmopan S.A.

GABRIELA IGNAT, C. IAÞCO - Some aspects concerning the clue of company’s performance

MIHAELA BORAN - A modern tool for public administration in Romania common assessment framework (CAF)

MIHAELA BORAN - Modernization of public administration in Romania. Multi annual modernization program (MMP)  - a modern managerial tool

CRISTINA FICA, CORINA ªERBAN - Financing sustainable rural development

CORINA ªERBAN, CRISTINA FICA - The amendment of administrative expenditures of the EU budget in 2008

F.C. DUMITER - External environment in EU

F.C. DUMITER - Inflation, exchange rate developments, and monetary policies in EU

DANIELA PÎRVU, EMILIA CLIPICI - The income taxation of agricultural activities in Romania

DANIELA  PÎRVU, CRISTINA  VOICU-OLTEANU - Investments in the romanian agriculture: difficulties and opportunities

ILEANA ANDREICA - The analysis of financial equilibrium based on accounting balance sheet

A. MONEA, D. COTLEÞ - Some aspects regarding of biological asets accounting

A. MONEA MIRELA MONEA, B. RÃVAª - Some aspects regarding accounting of output in farms

MONEA MIRELA -Economic analysis of the landed resources

MONEA MIRELA - Labour productivity analysis based on value indicators in farms

MONICA OCNEAN, CLAUDIA SÎRBULESCU - Aspects concerning taxing in agriculture

N. IANCU, ELENA-ANA MIHUÞ - The defraud investigation methodology committed in the industrial recyclable refuse

ELENA-ANA MIHUÞ - Methodology of the investigation of frauds committed in the financial banking industry

ELENA-ANA MIHUÞ - General elements that have to be estabilished when investigating the offences considered in the special laws of the environmental protection domain

ELENA DOINA LEPÃDAT - Great legislatives reforms to establish the juridical person legal statute

ELENA DOINA LEPÃDAT - Great legislatives reforms to establish the private person legal statute

S. STANCIU - The impact of EU accession on the development of administrative capacities in the Central and Eastern European states

S. STANCIU, C. TABÃRÃ AMÂNAR - The integration capacity of new states in the European Union, from the juridical point of view

LAURA ROXANA POPOVICIU - Sanctioning regime in the banking and financial field

LAURA ROXANA POPOVICIU, DELIA ªTEFANIA FLORIAN, C. N. POPOVICIU - Neral elements of the offences contained by the accountancy law

D.B. RÃVAª, A. MONEA - The relation: managerial accounting, information, decision in the agrotourism companies

EMILIA CLIPICI, DANIELA PÎRVU - The insurance for agriculture – present and perspectives

MIHAELA  DUMITRU - Accounting particularities regarding the agricultural activities within the context of adopting IAS/IFRS

MIHAELA DUMITRU - Environment factor – support of the agricultural activities - accounting particularities within the context of adopting IAS/IFRS

MIHAELA GÂDOIU - The influence of globalization on the economic entities

VANINA ADORIANA BOGLEA, LUMINIÞA IOANA MAZURU - Consideration about romanian taxation system

LUMINIÞA IOANA MAZURU, VANINA ADORIANA BOGLEA  - Tax evasion and its implications in romanian economy

LAVINIA DENISIA CUC, DENISIA GHEORGHINA ANTA, CORINA NIÞU - A critical analysis of management accounting methods and cost calculation in brewing industry

LAVINIA DENISIA CUC, CORINA NIÞU, DENISIA GHEORGHINA ANTA - The standard costing - method, main direction for improving the management accounting and the costs calculation in brewing industry

A. ROMAN - Concepts concerning the appreciation of the stock presentation on the balance sheet date in the piscicultural industry

OANA-CARMEN DUMITRESCU - The lease agreement - development method of landed property

ALINA BIROVESCU, L. SÂMBOTIN, ANA MARIANA DINCU  - Ecological agriculture an opportunity for Romania

ALINA BIROVESCU - Financial support for agricultural producers


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