A MANAGEMENT MODEL FOR SUSTAINABLE DEVELOPMENT OF THE TOURIST DESTINATION

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Krasimir ALEKSANDROV

In recent years, Bulgaria is about to market successfully one of the few competitive advantages that the country has as a tourist destination – the diverse and authentic nature. It is an indisputable fact that tourism in its diversity is closely linked to the choice of destination. Sustainable destination management is critical for tourism development, particularly by having effective spatial planning and land use control and through investment decisions on infrastructure and services. The aim of this paper is to propose a management model of a tourist destination in the context of the ideas and policies for sustainable development. The thesis that is justified is that sustainable tourism destination is the result of a proper use of an appropriate governance model. The development and implementation of specific management model make the destination of an all year-round tourism in its different varieties (recreational, sports, etc.), bearing economic, social and environmental benefits to society.

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Aleksandrov K. 2013, A MANAGEMENT MODEL FOR SUSTAINABLE DEVELOPMENT OF THE TOURIST DESTINATION. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 21-26.

ACCOUNTING AND TAX TREATMENT OF THE RE-EVALUATION OF THE TANGIBLE ASSETS

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Daniela CRETU

The methods of patrimonial evaluation are recognised on a large scale by the specialists in the Continental Europe, while the specialists in the North America almost ignore them, they consider as a realistic economic value the one that results from the update of the forecast cash-flows. The Romanian financial school does not mention at present a basic orientation related to the continental or American opinion. In general, it can be found out that the attitude of the Romanian authors, specialised in the accounting domain, is for the patrimonial methods, and those in financial professional domain, is for the financial and stock methods. According to the International Standards for business evaluation, the “asset based approach is the way to estimate the value of a business and /or the participations to it, using methods based on the market value of the individual assets of the business, decreasing its debts”. The entities can proceed to the re-evaluation of the tangible assets that exist at the end of the financial exercise, so that they are presented to their true value in accounting, reflecting the results of this re-evaluation in the financial reports made for that exercise. In this context, the present paper proposes the analysis of the accounting and tax treatment foreseen by the accounting regulations, according to the European directives, and to the procedures of evaluation and re-evaluation of the tangible assets.

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Cretu D. 2013, ACCOUNTING AND TAX TREATMENT OF THE RE-EVALUATION OF THE TANGIBLE ASSETS. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 83-88.

AGRI-FOOD TRADE - A PATH TO AGRICULTURAL DEVELOPMENT OF MOLDOVA

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Liliana CIMPOIES

In this study we try to assess the progress in the development of the agricultural sector of Moldova. As indicator of the successful/unsuccessful development of the agri-food sector may serve the foreign trade activity. Thus, in the given research is analyzed the changes in the agri-food trade structure during 2007-2011, the competitiveness of the agricultural sector and the pattern trade flows. For this aim was computed Gruber-Lloyd index for evaluating the intra-industrial trade in this period, and RTA index for inter industrial trade. As well, some policy measures necessary for further integration will be discussed.

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Cimpoies L. 2013, AGRI-FOOD TRADE - A PATH TO AGRICULTURAL DEVELOPMENT OF MOLDOVA. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 49-56.

AGRICULTURAL LAND MARKET AS A TOOL OF SUSTAINABLE DEVELOPMENT OF RURAL AREAS IN THE REPUBLIC OF MOLDOVA

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Anatol RACUL, Dragoş CIMPOIEŞ, Mariana PERJU

The paper has two main applications: it represents a model for pricing – which might be used by investment funds, or other organizations interested in agricultural land acquisitions; the interest is in buy/sell transactions - a financial mechanism could be created to facilitate these transactions. For example, the creation of a Land Bank or to attract land banking investment funds, which would have the goal to improve the transaction system, develop financial tools necessary for increasing efficiency, improving financial structure. This study explorers the historical transactions and specifics of the land market in Republic of Moldova and how it is affected by social indicators in rural areas.

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Racul A., Cimpoieş D., Perju M. 2013, AGRICULTURAL LAND MARKET AS A TOOL OF SUSTAINABLE DEVELOPMENT OF RURAL AREAS IN THE REPUBLIC OF MOLDOVA. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 347-356.

ANALYSE OF THE STRUCTURE OF THE AGRICULTURAL FARMS BY SIZE AND THE SHARE OF THE LIVESTOCK AMONG THEM. AN ARGUMENT FOR MORE HELPING FOR THE SMALL FARMS

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Liliana MIRON, Aurel LUP

The paper analyse the structure of the agricultural farms by size especially the distribution and density of animals for each group of exploitation in order to establish the financiar system of supporting them. That because more than 70% from the small households are now unfinanced but more than 90% of cattles, sheeps, goats, horses are bred in the small farms. At present in Romanian agriculture there is a tendency to develop great and very great farms taking into account the advantages of the scale economy. Ar the other pole there are over than 3.8 million small exploitations unfinanced or economically nonsustenable. Paradoxically the small individual peasant exploitations are those wich are preserving Romania`s livestock (all of it that it left): 91.7% of the catlle, over 97% of the sheeps and goats, between 62 and 65% of the pigs and poultry.Taking account that almost all livestock of romanian agriculture is bred in the small farms and the density per 100 hectare in these farms is more than ten times greater than in the very big farms is necessary to help prioritarly the small farms in order to rise their income and performaces.

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Miron L., Lup A. 2013, ANALYSE OF THE STRUCTURE OF THE AGRICULTURAL FARMS BY SIZE AND THE SHARE OF THE LIVESTOCK AMONG THEM. AN ARGUMENT FOR MORE HELPING FOR THE SMALL FARMS. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 235-240.

ANALYSIS AND FORECAST OF FINANCIAL RESULTS IN THE VINEYARD FARMS IN MOLDOVA

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Cristina TIMOFTI, Tatiana IAŢÎŞIN

This paper presents a factorial analysis of changes in financial indicators obtained in the agricultural enterprises in the wine sector. The dynamic of profit obtained from 1 ha of bearing plantations and the level of grapes profitability during 2001-2011 is analyzed. To forecasting the level of grapes profitability for the period 2013-2016 there are used the correlation and regression methods.

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Timofti C., Iaţîşin T. 2013, ANALYSIS AND FORECAST OF FINANCIAL RESULTS IN THE VINEYARD FARMS IN MOLDOVA. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 417-420.

ANALYSIS OF THE AGRI-FOOD SECTOR OF THE REPUBLIC OF MOLDOVA IN THE EQUATION MODEL OF GROWTH AND DEVELOPMENT OF THE FOREIGN ECONOMIC RELATIONS

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Boris CORETCHI, Alexandru GRIBINCEA

Republic of Moldova is a country with favorable conditions for agricultural development. In no other country in the world the chernozems (black soils) occupy up to 80% of the agricultural land. However the performance of the agricultural sector of the Republic of Moldova records a low level compared to other countries. The lack of competitiveness is reflected by low productivity, low economic growth, the fact that agriculture and food industry fail to keep pace with the increasing demand for food, determined by rapid overall economic growth and inability to cope with foreign competition, especially the one from European Union. In order to renovate the agricultural sector and enhance the competitiveness of its products it is necessary to pay special attention to the production of organic agricultural products which recently recorded an increasing demand both nationally and internationally.

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Coretchi B., Gribincea A. 2013, ANALYSIS OF THE AGRI-FOOD SECTOR OF THE REPUBLIC OF MOLDOVA IN THE EQUATION MODEL OF GROWTH AND DEVELOPMENT OF THE FOREIGN ECONOMIC RELATIONS. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 75-82.

ANALYSIS OF THE PROCESS OF ORGANIC CERTIFICATION IN THE UNITED KINGDOM

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Alexandra MUSCĂNESCU

Every product marketed under ’organic’ must comply with a set of UK, European Union and international rules. These rules (also known as standards) assure the consumers that they bought original organic products able to be traced back all the way to the farm. Organic standards cover all of the aspects of organic food certification, including production and packaging, animal welfare, wildlife preservation and interdict all useless and dangerous food additives in processing organic foods. The British organic control bodies authorize individual organic operators. These are approved by DEFRA (The Department for Environment, Food and Rural Affairs). In order for a producer to have his merchandise marketed as organic, he must be affiliated to one of the control bodies and comply to its standards and requirements. The present article presents the certification control bodies in organic agriculture as well as the steps to be taken in the organic certification process within the United Kingdom.

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Muscănescu A. 2013, ANALYSIS OF THE PROCESS OF ORGANIC CERTIFICATION IN THE UNITED KINGDOM. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 279-282.

ASPECTS OF THE COMMUNICATION IN THE EDUCATIONAL SYSTEM. CASE STUDY, HIGH SCHOOL SECTOR

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by ASPECTS OF THE COMMUNICATION IN THE EDUCATIONAL SYSTEM. CASE STUDY, HIGH SCHOOL SECTOR

The pupil-teacher communication and the teacher communication skills seem to be key concepts to reach the objectives of the educational act. Recent studies highlight the link between the teacher communication skills, their efficiency, and the fact that these skills could play a more important role for the education that the teaching staff training, his intelligence level and teaching methods. The research goal was the investigation of the aspects specific to the educational communication, that constitute facilitator factors and barriers in the learning process and in the relation teacher-pupil. The quantitative analysis was based on a questionnaire for pupils and teachers, that aimed the investigation of the respondents perception on what it is a good teacher in order to identify those skills that make the difference, from the pupils point of view, and also from the teachers point of view, between a competent teacher and an ineffective one. The research used a double approach, quantitative and qualitative one. The quantitative study allowed the inclusion of a number of 151 subjects and the survey of some dimensions of teacher-pupil communication. The qualitative research used a number of 47 subjects, but it allowed the consolidation of the approached topics. The results obtained were interpreted based on the differences that appear in the pupils and teaching staff opinions, but also through the investigation of those dimensions that make the difference, in the case of a model teaching staff, between the pupils and teachers perceptions.

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Iova A. R. 2013, ASPECTS OF THE COMMUNICATION IN THE EDUCATIONAL SYSTEM. CASE STUDY, HIGH SCHOOL SECTOR. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 195-198.

ASPECTS OF THE FUTURE COMMON AGRICULTURE POLICY

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2
Written by Paolo GAJO

The paper aimed to present the main CAP reforms imposed by the actual situation of agriculture development in the EU. The Common Agriculture Policy is focused on decoupling, modulation and cross-compliance. The single payment scheme will assure aids only for farms where production complies with environment, food safety, animal and plant health, animal welfare, and agricultural land maintenance in good condition. The new legislation provides the introduction of "green payments" related to the adoption of agricultural practices beneficial for the climate and the environment. The demographic growth imposes more production and a better distribution of food in the world. The EU has to be prepared to produce more because of the mass emigration to the rich countries from the region where food demand can not be covered.

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Gajo P. 2013, ASPECTS OF THE FUTURE COMMON AGRICULTURE POLICY. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 2, PRINT ISSN 2284-7995, 171-174.


The publisher is not responsible for the opinions published in the Volume. They represent the authors’ point of view.
Copyright 2012. To be cited: Scientific Papers. Series “Management, Economic Engineering in Agriculture and Rural Development“
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