RIULSRepository of Iași University of Life Sciences, ROMANIA

Browsing by Author "Costuleanu, Carmen-Luiza"

Browsing by Author "Costuleanu, Carmen-Luiza"

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  • Analysis and development of leadership abilities in the Avicola-type integrated units of Vaslui county 
    Brezuleanu, Stejărel; Robu, Alexandru-Dragoș; Viziteu, Ștefan; Costuleanu, Carmen-Luiza; Brezuleanu, Carmen-Olguța (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2017)
    In this case study we conducted an analysis of leadership abilities and the development of this concept in an integrated avicola-type unit in Vaslui County, with emphasis on its implications for the chick processing unit. ...
  • An analysis of S.C. Agromixt Spineni S.R.L. agricultural company’s evolution as an European funds beneficiary 
    Robu, Alexandru-Dragoș; Brezuleanu, Stejărel; Borza, Mioara; Boldureanu, Gabriela; Toma, Marius-Cristian; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2016)
    This paper presents an analysis of the evolution of the agricultural company S.C. AGROMIXT SPINENI S.R.L. between 2012-2015 during its absorption of European funds of a total value of 1,755,939.69 lei. During this period, ...
  • Analysis of the Romanian rural agri-food potential 
    Boghiță, Eduard; Costuleanu, Carmen-Luiza; Mihăilă Borza, Mioara; Ungureanu, George; Viziteu, Ștefan; Pelin, Raluca-Ștefania; Robu, Maria (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2021)
    In Romania, agriculture is the most vulnerable part of the economy, as about 30% of the country's population works in this sector. What minimizes the overall performance of the agricultural sector are subsistence farms, ...
  • Analysis on the collection and recycling of plastic packaging of crop protection products in Romania 
    Tudor, Valentina-Constanța; Smedescu, Dragoș; Vlad, Ionela-Mituko; Dumitru, Eduard-Alexandru; Ungureanu, George; Jităreanu, Andy-Felix; Robu, Alexandru-Dragoș; Costuleanu, Carmen-Luiza (2022)
    The collection and recycling of plastics, in which crop protection products are stored, has become a priority both in the European Union and at the national level. Therefore, a whole series of projects have been initiated ...
  • 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 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 ...
  • Assessment in education. What actions need to be addressed? The perception of students in social sciences and humanities 
    Vodă, Ana-Iolanda; Florea, Nelu; Ciulu, Ruxandra; Costuleanu, Carmen-Luiza; Grădinaru, Camelia (2022)
    Given the importance of the digitalization of education, especially in the context of the worldwide outbreak of Covid-19, this paper focuses on the main directions for action necessary in developing and implementing a ...
  • Assessments of cryptocurrency accounting from an international perspective 
    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. ...
  • 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 ...
  • Comparative study between abc method and the traditional method of calculating the production cost 
    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 ...
  • 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 ...
  • Contribution of the European grants to development of an agricultural unit 
    Robu, Alexandru-Dragoș; Robu, Maria; Brezuleanu, Stejărel; Borza, Mioara; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2018)
    The study aims to highlight the positive influence of the European grant instruments developed in Romania. Our country is currently benefiting of the third European Union financial grant for the 2014-2020 period, and the ...
  • Creative accounting during technological change 
    Costuleanu, Carmen-Luiza; Dumitrescu, Diana; Bobiţan, Nicolae (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    Many accounting principles and norms applied in nowadays accounting practice in Romania are more criticized according to accounting fundamental goal: faithful reflection of financial position units and situation. Derogation ...
  • Decisions and foresights based on the main economic-financial indicators 
    Costuleanu, Carmen-Luiza; Lupu, Diana-Viorica (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2009)
    The main objective of every economic system, independently of its nature and evolution, is represented by the covering of the necessities of the consumers. Such a thing depends on the opportunity of the actions undertaken ...
  • Determination of land’s market value - case study - Bârlad, Vaslui county 
    Boghiță, Eduard; Ungureanu, George; Costuleanu, Carmen-Luiza; Robu, Alexandru-Dragoș; Viziteu, Ștefan (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2017)
    Through the approach manner, was followed the formulation of some features of rural goods evaluation and the requirements of this field and which will ultimately allow the fair value of the land to be determined.The me ...
  • Dynamic of ecological agriculture certification in Romania facing the EU Organic Action Plan 
    Jităreanu, Andy-Felix; Mihăilă Borza, Mioara; Robu, Alexandru-Dragoș; Lipșa, Florin-Daniel; Costuleanu, Carmen-Luiza (MDPI, 2022-09-05)
    Approaching the ecological agriculture topic in the context of European Policies to accelerate the conversion to those policies is an interdisciplinary challenge. The motivation to develop this subject is based on the ...
  • Evidence and challenges in the context of auditing state implementation of the SDG 
    Clipa, Flavian; Ignat, Gabriela; Costuleanu, Carmen-Luiza; Clipa, Raluca-Irina (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2023)
    The adoption in 2015 by the UN member states of the 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs) outlined a new paradigm at the national and international level, configuring the ...
  • The financial frameworks of the European grants allocation and their impact on the Romanian agriculture and rural areas 
    Robu, Alexandru-Dragoș; Brezuleanu, Stejărel; Boghiță, Eduard; Costuleanu, Carmen-Luiza (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2017)
    In Romania there have been three financial frameworks of European grants allocation until today. These funds, conducted through multiple funding programs, are available in the past and present in the context of ...
  • The impact of online marketing campaigns implementation in the evolution of Kosarom company 
    Robu, Maria; Leonte, Elena; Chiran, Aurel; Costuleanu, Carmen-Luiza; Robu, Alexandru-Dragoș (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2018)
    The present paper centralizes the results of a research regarding the way that online marketing campaigns and communication through virtual channels influenced the interaction between the Kosarom studied company and its ...
  • Influence of a local action group on the local community 
    Robu, Alexandru-Dragoș; Costuleanu, Carmen-Luiza; Ignat, Gabriela; Bodescu, Dan; Ungureanu, George; Brezuleanu, Stejărel (“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2023)
    A Local Action Group (LAG) represents a collaboration of localities and companies from the same perimeter that merge in an association. The representatives of the Territorial Administrative Units together with the ...