ACCOUNTING AND TAXATION ASPECTS REGARDING THE DEPRECIATION OF FIXED ASSETS IN THE AGRI-FOOD ENTERPRISES OF THE REPUBLIC OF MOLDOVA

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Vadim COJOCARI, Tatiana COJOCARI

If accounting issues concerning the calculation of fixed assets depreciation are considered by most economists as rationaland appropriate to the requirements of market changes, then, when it comes to the interpretation of this problem for taxpurposes the situation becomes much more contradictory and unusual. In addition, the differences between accountingand taxation rules concerning the determination of amortization amounts are so significant, that it seems, voluntarily orinvoluntarily, that there is a lack of a unique approach at the state level to solve this issue, and the unwillingness ofcompetent bodies to harmoniously combine the interests of society as a whole and partially those of economic agents.

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Cojocari V., Cojocari T. 2014, ACCOUNTING AND TAXATION ASPECTS REGARDING THE DEPRECIATION OF FIXED ASSETS IN THE AGRI-FOOD ENTERPRISES OF THE REPUBLIC OF MOLDOVA. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 77-80.

ADVANCED STUDIES ON IMPROVING SHEEP FERTILITY BY USING ARTIFICIAL MEANS OF REPRODUCTION

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Mostafa A.R. IBRAHIM, Stela ZAMFIRESCU, Andreea ANGHEL, Nicu DOBRIN, Ibrahim ABDELRAZEK, Mohamed E. El-SHARAWY, El Shenawy El SEIFY, Dorina MOCUTA

Artificial insemination (AI) in livestock is used to optimize reproduction efficiency. Compared to other semenpreservation methods, cryopreservation is an established industry used worldwide for performing AI. Adequateprotocols for semen collection and freezing and then for the use in the AI are set up for all the animal species. Insheep, AI with frozen-thawed semen resulted low fertility rate, which limits the practical application of thistechnique. Progressive sperm motility, sperm viability, sperm plasma membrane integrity and NAR weresignificantly (P < 0.05) higher for BIOX, MILK, and TEY extenders. Progressive motility increased significantly (p< 0.01) using licorice extract 10, 50 and 100 g/ml. Diluter type had a significant effect (p < 0.01) on sperm motility.The percentage of progressive motility in all extenders media containing LDL was also higher compared with 20%EY (control) during dilution and equilibration stages. All extenders containing LDL reduced the percentages ofabnormalities after dilution as compared to control 20% egg yolk. The percentages of intact Acrosome in all otherextenders containing LDL were significantly higher than 20% egg yolk extender. The highest percentage of postthawprogressive motility was recorded in extender containing 20mm glutamine. After dilution and equilibration,supplementation of glutamine at concentration of 40 and 60mm caused a significant increase in plasma membraneintact compared with control and all other concentrations tested. No significant difference between the control andthe irradiated samples for viability However, the semen samples irradiated with 6.12 J/cm2 showed a slight increasein sperm progressive motility, viability, osmotic resistance, Acrosome and DNA integrity, respect to the semensamples irradiated at low energy doses and control semen samples. Cysteine effected on the ultra-structure of theram sperm cell within the freezing- thawing dynamics. The positive effect of Cysteine could be a result of itsinterraction with membranes phospholipids during the freezing, giving it a better Cryopreservation.

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Ibrahim M. A. R., Zamfirescu S., Anghel A., Dobrin N., Abdelrazek I., El-Sharawy M. E., El-Sharawy E. S., Mocuta D. 2014, ADVANCED STUDIES ON IMPROVING SHEEP FERTILITY BY USING ARTIFICIAL MEANS OF REPRODUCTION. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 147-158.

AGRICULTURE AND RURAL DEVELOPMENT IN ASSOCIATION AGREEMENT BETWEEN THE EUROPEAN UNION AND THE REPUBLIC OF MOLDOVA

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Simion CERTAN, Ion CERTAN

After the approval of the Declaration of Independence (August 27, 1991), Moldova lives hoping to strengthen itsplace among the democratic nations of the world and to build a new socio-economic system which among otherthings passes through a difficult phase in the conjugation of its own efforts with the international community. Ourcountry has an identical history and shares common values with the European Union Member States, a thing thatinspired the initialing of the Association Agreement between the EU and the Republic of Moldova. The articlereflects on Moldova's European choice and impacts on agriculture and rural development in the country.

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Certan S., Certan I. 2014, AGRICULTURE AND RURAL DEVELOPMENT IN ASSOCIATION AGREEMENT BETWEEN THE EUROPEAN UNION AND THE REPUBLIC OF MOLDOVA. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 55-62.

AN ECONOMIC STUDY OF ESTIMATING COST FUNCTION DATES PRODUCTION IN MURZUQ, SOUTHWESTERN LIBYA

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Ahmad ARIDAH, F. SHALOOF

The results showed that fixed cost represented (41%) of the total cost of Murzuq, also the variable cost amounted toapproximately (59%) the total cost of Murzuq, and that the optimal size of the production of dates amounted toapproximately (2.01) tons per hectare for Murzuq ,and that production was more than the average actualproduction of dates for the Murzuq by nearly (0.37) tons per hectare , while reported results that the production thatmaximize profit of dates have hit (4.25) tons per hectare for Murzuq , and for community sample as a whole andthat production is more than the actual production of dates by (2.61) tons per hectare. It also showed the results ofthe field study that the average price per ton of harvest dates had been hit (1293.50) dinars for the total samplerespectively.

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Aridah A., Shaloof F. 2014, AN ECONOMIC STUDY OF ESTIMATING COST FUNCTION DATES PRODUCTION IN MURZUQ, SOUTHWESTERN LIBYA. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 7-12.

ANALYSIS OF THE FACTORS AFFECTING EFFECTIVENESS OF RANGELAND-DEPENDENT DAIRY CATTLE FARMS IN ERZURUM PROVINCE

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Abdurrahman KARA, Semiha KIZILOĞLU

With a special emphasis on the rangeland condition, factors affecting effectiveness of the farms were researched inthis study. Study area covers Erzurum Province, Turkey. Villages were purposively selected from those of whichrangeland conditions had been studied previously. Stratified sampling method was employed in determination of thesample size. Data were collected from the randomly selected farmers through face to face interviews, resulted in 99completed questionnaires. Collected data by structured questionnaires were of 2004-2005 production year. Farmswere studied under three farm size groups of 0-12, 12,1-25 and 25+ ha. In analysis of the data stepwise regressionand multiple linear and log-linear regression models were used. As farm success criteria, net product and grossmargin were calculated for every studied farm. According to the results, rangeland condition, stable type, number ofcattle, size of cultivated land, amount of labour per farm and small ruminant flock existence in the village andnumber of small ruminant were found to be the most important factors affecting farm effectiveness. It was concludedthat more robust and long-term studies should be conducted using a wider variation in rangeland condition toconfirm the study findings.

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Kara A., Kiziloglu S. 2014, ANALYSIS OF THE FACTORS AFFECTING EFFECTIVENESS OF RANGELAND-DEPENDENT DAIRY CATTLE FARMS IN ERZURUM PROVINCE. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 187-194.

ANALYSIS OF THE MAIN CLIMATIC FACTORS AND THEIR IMPACT ON CROP PRODUCTION

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Elena COFAS, Dana Maria (Oprea) CONSTANTIN, Iuliana ZAHARIA

The data records of crop productivity shows wide fluctuations from one year to another, these being influencedsignificantly by the conditions climate variability. In general, climate variability affects all sectors of the economy,but, in particular, the agricultural sector it is the most exposed. This study aims an statistical analyze the effectsinduced by climatological factors on the main agricultural crops, quantified in agroclimatic risks at local andregional levels, for the period 1990-2000, in Ialomita county. Thus, we used statistical data relating to the twogroups of variables: 1) agricultural productions (for the main crops – wheat and rye, corn, sunflower, sugar beet,potatoes, vegetables) and 2) climatology data (for the main climatological factors – average temperatures, rainfall,the sunshine duration and the nebulosity) and we analysed the possible correlations for those major variables.

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Cofas E., Constantin (Oprea) D. M., Zaharia I. 2014, ANALYSIS OF THE MAIN CLIMATIC FACTORS AND THEIR IMPACT ON CROP PRODUCTION. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 71-76.

ANALYSIS OF THE TRAINING NEEDS IN RENEWABLE ENERGY SOURCES FOR AGRICULTURAL SECTOR

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Zuzana PALKOVA, Ioannis HATZILYGEROUDIS, Sorin IONIŢESCU

Global climate changes, the greenhouse gas emissions and reduced sources of traditional fossil fuels are one of themost serious environmental problems of present time. This fact was the starting point for Directive 2009/28/EC,which defined two objectives in the area of RES, the mandatory 20% share of RES in gross final energyconsumption in the European Community and the mandatory 10% share of RES in transport, which all MemberStates must achieve by 2020. In 2011 was the share of renewable energy sources in total energy production in theEuropean Union 13%. Promoting the use of renewable sources for electricity, heat, hot water, as well as promotingthe use of biomass energy and construction of energy efficient buildings brings, in addition to environmentalaspects, the development of innovative technologies, the transition to an energy-efficient economy and increaseemployment opportunities. Development in clean technologies becomes a strategic not only in terms of ecology, buthas a significant impact on economic development and employment. This paper presents an analysis of trainingneeds in clean technologies and renewable energy sources and through the Leonardo da Vincis’ projects – AVARESand C-TEST – supported by European Commission to show how to increase the attractiveness and accessibility ofvocational education and training for employees in agricultural sector in the European Union.

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Palkova Z., Hatzilygeroudis I., Ioniţescu S. 2014, ANALYSIS OF THE TRAINING NEEDS IN RENEWABLE ENERGY SOURCES FOR AGRICULTURAL SECTOR. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 201-206.

ANALYSIS OF TOP DESTINATIONS IN TOURISM, ACCORDING TO VOLUME OF RECEIPTS DURING 2001-2011

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Alexandru FÎNTÎNERU, Gina FÎNTÎNERU, Dragoș-Ion SMEDESCU

More significantly, tourism has emerged as a distinct and definite branch in national economies of many countries,being a pleasant way to pass the free time, has engaged in providing services in various fields adjacent to.Characterized by mobility and adapt to the requirements of demand and supply, it is from this point of view the mostdynamic sector and, all at once, the most important generator of jobs, acting as a global economic system moredynamic, involving and stimulating the production of other areas. The paper aimed is to analyze the top tendestination in tourism, by volume of receipts, during 2001-2011, plus Hungary, Bulgaria and Romania, accordingto Data World Bank, from 172 countries, when global tourism, has evidenced by the following amounts: 1.256 billion $ in tourism receipts in 2011 to 563 billion $ in 2001 and about 1 billion tourist arrivals recorded at end of 2011, compared to 680 million tourist arrivals in 2001.

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Fîntîneru A., Fîntîneru G., Smedescu D. I. 2014, ANALYSIS OF TOP DESTINATIONS IN TOURISM, ACCORDING TO VOLUME OF RECEIPTS DURING 2001-2011. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 119-122.

ANALYSIS REGARDING THE THEORETICAL KNOWLEDGE OF MANAGEMENT HELD BY RURAL ENTREPRENEURS IN SOUTHWEST OLTENIA REGION

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Victor TIŢA

Investing in human capital and social infrastructure represents the most important concern for the greatentrepreneurs in Romania, aiming to use the complete potential of women and men. The studies in this paper wereperformed in 2012 on a sample of 207 rural entrepreneurs, men and women, where there were pursued withmanagement experts, their knowledge of the values, behavior and entrepreneurial motivations, about managementknowledge and experience about mutual perceptions of business people. The information obtained was processedand stored electronically in order to improve the deficiencies found in rural areas, and to identify their trends in thelabor market. Differences between regions of training, knowledge, perception, adaptation and acceptance ofentrepreneurship training through courses made this research to be beneficial in order to take appropriatemeasures to increase the effectiveness of entrepreneurship in rural SW Oltenia.

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Tiţa V. 2014, ANALYSIS REGARDING THE THEORETICAL KNOWLEDGE OF MANAGEMENT HELD BY RURAL ENTREPRENEURS IN SOUTHWEST OLTENIA REGION. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 307-310.

BERCENI VILLAGE - A SOCIAL-ECONOMICAL ANALYSIS

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Adina IORGA

Rural modernization aims at maintaining rural societies through occupational diversification that will improvequality of life and avoid rural exodus. It aims to acquire some features of the modern world such as those related totechnical, increased productivity, infrastructure, whereby rural community enriches its identity, acquiring newmeanings.This study is a close social-economical analysis of the countryside households of Berceni village. Berceniis in the southern county of Ilfov near Bucharest. It is based on the statistical data provided by National Institute ofStatistics. The data have been processed into the following indicators:age structure and gender, births and deaths,feminization, migration .Considering that human resources is the main factor in developing and moderinization ofrural space, this study is aimed to investigate as well, the posibility of diversifying inhabitants’ occupationsaccording to pshicologycal, social and economical resources.

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Iorga A. 2014, BERCENI VILLAGE - A SOCIAL-ECONOMICAL ANALYSIS. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2, PRINT ISSN 2284-7995, 165-168.


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Copyright 2012. To be cited: Scientific Papers. Series “Management, Economic Engineering in Agriculture and Rural Development“
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