Vol 15, No 3 (2013)

Table of Contents

AGRICULTURAL FINANCE, ACCOUNTING AND LEGISLATION

THE EVOLUTION OF AGRICULTURAL INSURANCE MARKET
Emilia Clipici, Florin Frant
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1
COST ACCOUNTING SYSTEM AND ITS ROLE IN THE MANAGEMENT OF ENTERPRISES IN THE IRON AND STEEL INDUSTRY
Abdelkarim S.Mohmed Abdelali
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9
ASPECTS REGARDING THE ACHIEVEMENT OF FINANCIAL-PATRIMONIAL DIAGNOSIS WITHIN ECONOMIC ENTITIES
Mihaela Gâdoiu
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14
IMPROVING COST CALCULATION IN THE IRON AND STEEL INDUSTRY IN LIBYA USING THE STANDARD COST METHOD ÃŽMBUNÄ‚TÄ‚Å¢IREA CALCULAÅ¢IEI COSTURILOR ÃŽN INDUSTRIA DE FIER ÅžI OÅ¢EL DIN LIBIA PRIN FOLOSIREA METODEI STANDARD COST
Abdelkarim S.Mohmed Abdelali
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18
IMPORTANCE OF BANKING CREDIT AS A FINANCIAL LEVERAGE IN AGRICULTURAL DEVELOPMENT
Alina Hagiu, Tanascovici Marinela
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22
CONCEPTUAL APPROACHES CONCERNING GOVERNMENT GRANDS (ROMANIA CASE STUDY)
Dorel MateÈ™, Ioana MoÈ›, Aura Emanuela Domil
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29
CHARACTERISTICS OF BUDGETING THE AGRICULTURAL ENTITIES’ACTIVITY
Mihaela Gâdoiu
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35
IMPACT OF GLOBALIZATION ON FINANCIAL REPORTING
Petru Ștefea, Carmen Lăcătușu
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39
SERVICES MANAGEMENT. STUDY REGARDING BANKING SERVICES
Gheorghe Goje, Raul Goje
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50
THE ACCOUNTING VALUE AS FINAL PRODUCT OF THE EVALUATION PROCESS
Diana Elena Brînză, Maria Bădoi
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55
EVALUATION IN ACCOUNTING. THE FAIR VALUE. PAST, PRESENT AND FUTURE
Diana Elena Brînză, Maria Bădoi
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59
STUDY REGARDING INSTITUTIONAL ENVIRONMENT AND LEGAL REGULATIONS FOR EUROPEAN COOPERATIVES
Sorin Stanciu
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64
RESEARCH ON LEGAL MEASURES APPLIED UNDER THE COMMON AGRICULTURAL POLICY OF EUROPEAN UNION IN 2012
Sorin Stanciu
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69
CONSIDERATIONS CONCERNING THE EUROPEAN FISCAL PACT
Vasile Goșa, Andrea Feher, Miroslav Raicov, Caius Goșa
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74
INCOME COLLECTION – BIG PROBLEM OF ROMANIA’S BUDGET
Vasile Goșa, Andrea Feher, Miroslav Raicov, Caius Goșa
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82
RURAL DEVELOPMENT POLICY OF THE EUROPEAN UNION BETWEEN 2014 AND 2020
Miroslav Raicov, Vasile Goșa, Andrea Feher, Tabita Hurmuzache, Caius Goșa
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88
ACCOUNTING ORGANIZATION OF ACOMODATION WORK AND OTHER SERVICES IN TOURISM UNITS
Mihaela Iuliana Dumitru, Elena Ţaicu
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92
INTERNATIONAL ACCOUNTING STANDARD 41 (IAS 41) – IMPLICATION FOR REPORTING CROP ASSETS
Cornel Gabriel Niţă, Petru Ştefea
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100
AGRICULTURAL COST ACCOUNTING – KEY ELEMENTS
Cornel Gabriel Niţă, Petru Ştefea
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106
STRATEGIC MANAGERIAL ACCOUNTANCY – THE INFORMATIONAL RESOURCE FOR THE DEVELOPMENT OF MANAGERIAL DECISIONS
Mioara Florina Pantea, Lavinia Denisia Cuc, Ramona Lile
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110
MANAGEMENT CONTROL FROM AGRICULTURAL POINT OF VIEW
Mioara Florina Pantea, Ramona Lile, Lucia Camelia Risti, Bogdan Condea
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113
ACCOUNTING TREATMENT OF GREEN CERTIFICATES
Diana Dumitrescu, Nicolae Bobițan
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119
FROM VALUE ADDED TO REVENUES IN AGRICULTURE
Daniela Simtion, Roxana Luca
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127
PECULIARITIES OF THE ACCOUNTING STRUCTURES - SPECIFIC TO AGRICULTURAL ACTIVITIES
Daniela Simtion, Roxana Luca
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132
THE ASSIGNMENT OF CLAIMS IN APPLICATION OF VAT COLLECTION SYSTEM
Marcela Bengescu, Raluca Bengescu
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134
COMPENSATIONS BETWEEN PROVIDERS AND BENEFICIARIES – LEGAL, FISCAL AND ACCOUNTING ASPECTS
Marcela Bengescu, Raluca Bengescu
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139
ASSESSMENT PARADIGM IN ACCOUNTING
Victoria Firescu
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144