Browsing by Author "Ignat, Gabriela"

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  • Accounting policies applicable to agricultural companies 
    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 ...
  • Agritourism, one of the main factors in sustainable rural development in NE region 
    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 ...
  • 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 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. ...
  • 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. ...
  • Change management: a case study in the republic of Moldova through the prism of business efficiency 
    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 ...
  • 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 ...
  • The concept of sustainable development for NE region 
    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. ...
  • 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 ...
  • Consultancy and extension services in agriculture under the new cap 
    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 ...
  • Dynamics and optimal size projection of agricultural structures for NE region after EU integration 
    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, ...
  • 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 ...
  • Green accounting vs sustainable development 
    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. ...
  • The impact of climate change on the sustainability of wine production and the structure of wine consumption in the Northeast Region of Romania 
    Ignat, Gabriela; Ungureanu, Bianca-Antonela; Prigoreanu, Ioan; Ungureanu, George ("Ion Ionescu de la Brad" Iași University of Life Sciences, 2024-05-10)
    This study was carried out with the aim of investigating and analysing different aspects related to viticulture and wine production in the northeast region of Romania. The methodology focused on the use of statistical ...
  • 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 ...
  • Institutional perspectives of external public audit 
    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 ...
  • Instruments for the quantification of economic performances of the enterprise 
    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 ...