Publicații științifice ale Universității – AgriScriptum / Scientific Publications of the University - AgriScriptum: Recent submissions

  • Moraru, Radu-Adrian; Viziteu, Ștefan; Șumovschi, Dan-Constantin (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2024)
    The objective of this paper was to identify the main factors that contribute to the development of agritourism in terms of sustainability. For this purpose, the method of systematic review of specialized literature was ...
  • Maxim, A. (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    In their development process, the organizations from the agriculture field may choose either a vertical integration or a horizontal one. Regardless of the strategy chosen, the long time competitiveness is strongly ...
  • Macovei, Ionela-Corina; Berheci, Maria (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. The primary ...
  • Istudor, N.; Ion, Raluca-Andreea (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    Agro-food chains’ studies represent a concern of modern society. A larger number of consumers wish to be informed not only about products’ content and preparation way, but also about its origin, the way that it is ...
  • Ion, Raluca-Andreea (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    The objective of this paper is the assessment of the revealed comparative advantage for Romanian agro-food products on foreign markets. Economical theory uses Balassa index in order to assess the economic efficiency ...
  • Ignat, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    International Accounting Standard IAS 36, Impairment of Assets, is the first accounting standard that deals comprehensively with the impact of a decline in value in assets1. IAS 36 became operative for annual financial ...
  • Iatco, C.; Ignat, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    Internal auditing is a profession and activity involved in advising organizations regarding how to better achieve their objectives. Internal auditing involves the utilization of a systematic methodology for analyzing ...
  • Huian, Maria-Carmen (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    In the last decades the extraordinay evolution of the capital markets all over the world has lead to the development of the investment firms (called S.S.I.F. in Romanian) which have as their regular business the provision ...
  • Hlaciuc, Elena; Bostan, Ionel; Burciu, A.; Morariu, Alunica (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    Lasting utilization of natural resources represents a key objective for Romania and can be reached by integrating the environment protection and nature preservation within the sector’s politics. This integration is ...
  • Ghivirigă, Teodora (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    The terminology of economics is a dynamic domain, of rapid development at present - the reason why many studies focus on it, approaching it mainly from the lexicological or the stylistic perspective, for instance ...
  • Enăchescu, Elena-Coca; Pahone, Carmen-Luiza (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    The cost, as an instrument of financial administration control has the role to inform the decisional elements (the managers). It allows these ones to form a general opinion over the factory and at the same time to ...
  • Dumitraş, Diana-Elena (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    This study provides information about tourists’ willingness to pay for trips in Romanian national and natural parks. The contingent valuation method is used to determine the willingness to pay for trips taken in the ...
  • Diaconu, Laura; Maxim, A. (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    There are two facets of a company: the formal, legally determined one, which consists in firm’s management and the informal one, based on mutual trust, which complements the formal structure and helps the organization ...
  • Codreanu, Carmen (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    Within the orientation of the community agricultural policy towards a natural, ecological agriculture, where the concept of ecological agriculture has a well defined place, the intensification of the efforts related to ...
  • Burciu, A.; Bostan, I.; Hlaciuc, Elena; Morariu, Alunica; Prelipceanu, Gabriela (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    This demarche presents the essential requirements that the small and middle enterprises (SME) of Romania have to take into consideration in the view of entering, competing and strengthening the position, firstly on the ...
  • Bostan, I.; Burciu, A.; Hlaciuc, Elena; Morariu, Alunica (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    We dedicate the present lines towards the monitoring’ problems, the evaluation and audit of the budgetary resources intended to reach certain policy objectives, as concerns the environment. We take in consideration ...
  • Bobircă, Ana; Cristureanu, Cristiana (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    The constantly growing number of travel destinations and the enhanced quality of existing ones put great pressure on those responsible for a given destination to find better ways to compete in the tourism marketplace ...
  • Blaga, Ramona (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    Rural development program for Apuseni Mountains region is based by Loan Accord from International Found for Agricultural Development (FIDA) and Romania’s Government. FIDA strategy is to eradicate the rural poverty ...
  • Ramona Blaga, I. Csosz, Diana Rachiciu; Blaga, Ramona; Csosz, I.; Rachiciu, Diana (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    Representing human creation, entropic touristic resources are the fruit of technical, cultural and economic efforts and also the material and spiritual elements of human communities from Apuseni Mountains, manifested ...
  • Bețianu, Leontina; Mironiuc, Marilena (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2007)
    In the last few years, more and more countries adopted laws for environmental protection, which has important financial implications for companies. Because of this reason, the needs of the investors, creditors, business ...