Browsing by Author "Iațco, Constantin"

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  • Aspects regarding association and cooperation level in agriculture of Neamţ county 
    Brezuleanu, Stejărel; Ungureanu, George; Iațco, Constantin; Brezuleanu, Carmen-Olguța (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    Association and cooperation of agricultural farmers are the optimal solutions for producing and capitalization of agricultural products and also land lease for establishment of strong agricultural exploitations because ...
  • 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. ...
  • Management system and profitableness at the “Conservprod” LTD Company of Fălticeni – Suceava 
    Brezuleanu, Stejărel; Brezuleanu, Carmen-Olguța; Iațco, Constantin ("Ion Ionescu de la Brad" University of Agricultural Sciences and Veterinary Medicine, Iași, 2009-01-12)
    This study was carried out by using the Diagnosis Analysis Method, focussed on describing the structure and functionality of an economic system, its accurate characterization at the informational-decisional level, ...
  • New accounting regulations seen in terms of auditor 
    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. ...
  • Use of computer-assisted management for –making strategic decisions in the agricultural farms 
    Brezuleanu, Stejărel; Brezuleanu, Carmen-Olguța; Ungureanu, George; Ciurea, Ion-Valeriu; Iațco, Constantin (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2011)
    For a business to be effective it must be well organized, must use software programmes to provide data on the evolution of the activity at any time, use advanced software to facilitate work in agricultural farms and ...
  • The value added tax (VAT) rates in Romania as compared to European Union 
    Costuleanu, Carmen-Luiza; Iațco, Constantin; Dumitrescu, Diana; Bobiţan, Nicolae (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    In Romania, the value added tax as an indirect tax appeared in 1993 along with the transition to the market economy, replacing the turnover tax, used between 1989 and 1993, and the single tax, used before 1989. The value ...