ISSN 2284-7995, ISSN Online 2285-3952
 

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Diana CRICLIVAIA

Around one trillion Euros is lost to tax evasion and avoidance every year in the EU. In this context, governments have increasingly been tempted to turn to cross-border audits to secure needed resources and expertise to assist in ensuring international compliance with various taxes and other sources of revenue. However to manage international tax compliance revenue authorities are faced with the significant problem of corruption. The aim of this paper is to examine whether joint audits have to be applied in order to increase the efficiency of revenue collection. In order to narrow the field of investigation, the article focuses primarily on the situation faced by the Romania and Moldova.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Angel PROOROCU

The purpose of the paper was to present a critical overview on the main opinions and research results on "seabuckthornology" as a new interdisciplinary science, as mentioned on various international conferences and other events hold in different countries where the author took part and expressed his opinions as expert in the field. The current opinion of many experts is that the sea buckthorn is the result of a long hard work in the field of research, practice, landscape architecture, production, soil science, animal and human health. It is an important plant of the 3rd millennium. The only problem many experts are facing is the fact that it is very difficult to put in order all multidisciplinary information from Botany, Geology, Marketing, Medicine, Biochemistry, Agronomy, Management etc. The solution is the elaboration of a statute of the interdisciplinary new science "seabuckthornology" and the creation of a multilingual data base, which should be updated permanently as at any moment a manufacturer having sea buckthorn oil production to find many offers from the entire world, obtaining all parameters and prices in few minutes, the address, fax, e-mail, phone number etc. In the actual world crises, a scientifically aboard of seabuckthorn may be a solution to health and environmental problems.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Ifeanyi Ndubuto NWACHUKWU, Nkechi ANYANWU

The study analyzed the wealth status and its determinants among cassava processing households in Imo State, Nigeria. It specifically sought to classify the households into different wealth categories and estimate factors that influence the wealth status of the cassava processing households. In selecting the sample, multistage sampling technique was used in drawing 90 cassava processing households from the local government areas within the three agricultural zones. Relevant data and information were elicited from the selected households using well structured and pre-tested questionnaire. In analyzing the data, wealth index and multiple regression model were employed. The results showed that the households were classified into poor (65.56%); middle class (3.33%) and the rich (31.11%) while age, household size, monthly expenses and income were found to be major factors influencing wealth status. The study therefore recommended the introduction of income support policy to assist the smallholders to continue in the agricultural business since commercial agriculture which has the capacity to feed the economy has not taken root in the study area.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Cristina BURGHELEA

This article aimed to highlight the existence of innovation in tourism based on the international literature. From conceptualization of the research period it was found that definition can be universally valid applied in all sectors of the economy and, equally, in the tertiary sector, where there are tourist services. Coming either from English or French, "innovation" defines both a process and its results. Adapting to the constantly varying wishes of customers, innovation is a key element underpinning the survival and existence of competition in a dynamic environment that is changing radically. Current studies reveal that there are other indirect benefits of innovations such as image enhancement, improved customer loyalty, and ability to attract new ones. In this study, it was paid a special attention to the long-term prospects related to the tourism sector in countries such as Australia, Latin America, Africa, China and emerging markets such as India and Indonesia. This has resulted in tourism expenditure forecast for the period 2013 - 2019 performed using information provided by the Ministry of Business, Innovation and Employment.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Radiana TAMBA-BEREHOIU, Ciprian–Nicolae POPA

The paper aimed to analyze 15 Romanian brands of mineral waters and in this purpose therey were bought from a hypermarket. The content of nitrates, nitrites and pH have been determined for each of the 15 mineral waters using the modern known techniques. A number of two-thirds (66.67%) of the producers did not specify the nitrates content of mineral waters on the label. The firms which mentioned the content of nitrates on the label have not been correct as the tested value of nitrates was higher than the one stated on the label. The mean of nitrates in the tested mineral waters was 5.89 ± 2.88 mg/l, well below the maximum limits (50 mg/l). The fact that most producers do not specify the mineral waters nitrites content, this is not a health issue for consumers, because the research results showed that the presence of nitrites in the Romanian mineral waters is extremely low, somewhere besides the detection limits of the analytical method used. The nitrites content of tested mineral waters was significantly lower in waters with a greater pH. In fact, the increasing the pH of mineral waters by one unit, determined the reducing of nitrites amount by about 32% (r = 0.57 *). As a practical conclusion, consumers could use this criterion in choosing the type of water they want to drink.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Łukasz KUTA, Jozef CIEZ, Izabela GOLAB

During the last years, as a result of the technological development, farming started to include new solution like a machinery or other devices. However, it has also led to the emergence of new risk factors for which agricultural workers are not often well prepared. In fact, moreover to common occupational hazards, farmers can now face specific risk connected with many various tasks performed in farms. Workers in the agricultural sector are exposed to various risk factors such as manual lifting and handling loads, milking or tractor driving. Based on these circumstances the studies were conducted where the main objective was to investigate a workload during milking. The analysis was conducted on 20 farmers in their own farms during the morning and evening milking with the herringbone and carousel milking systems. The analysis of muscle load was conducted with Job Strain Index method. The JSI is a tool used to evaluate the risk level of a job for developing a disorder of the hand, wrist, forearm or elbow. The highest values of muscle tension and force were observed in the forearm muscles during the attachment of teat cups to the udder. The research shows that the milking work in the herringbone parlour generates a higher risk of problems to the musculoskeletal system of the milker.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Ryszard KATA, Dariusz KUSZ

This paper provides identification and assessment of barriers to the implementation of the instruments of the Common Agricultural Policy (CAP) that support sustainable development of agriculture. This issue has been studied on the example of individual farms of south-eastern Poland, which benefited from programs to support sustainable agriculture in 2004-2013. The introduction of agriculture on the path of sustainable development depends on institutional factors (including political), which can induce farmers to take into account the environment and future generations in their microeconomic decisions. It has been shown that the most important barriers to the efficient and effective implementation of programs in support of sustainable agriculture are financial and information and education constraints.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Elena SOARE

This scientific paper presents the cattle market dynamics in Romania during 2007-2013. In order to realize this research there were used certain indicators, as following: herds of cattle, realized beef production, selling price, human consumption, import and export. The data were collected from the Ministry of Agriculture and Rural Development, National Institute of Statistics and Faostat. During the analysis, the presented indicators were modified from a period to another, because of both internal and external factors. Consumption demand is being influenced by: beef price, beef quality, price of other meat categories, consumers incomes, population’s food consumption pattern and so on.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Nicoleta OLTENACU, Elena LASCĂR

A balanced diet implies consuming fruit throughout the year, for which their preservation throughout the winter helps to ensure their consumption and increase the growing profitability by avoiding the market overloading during fruit harvest. In order to establish the ability to maintain the quality of fresh apples, 6 varieties of apples were analyzed Florina, Generos, Golden Delicious, Idared, Jonathan and Redix with large spreading in the current range in our country. The fruits were produced in the fruit tree farm of Belciugatele Didactical and Experimental Station and were tested in the laboratory in the cold store of the unit. The experimental and storage conditions were t = 0...+4°C, UR = 90-95%. After 120 days of storage were made determinations regarding :the recorded quantity and quality of the losses of fruit during storage; the change of the fruit consistency ( penetrometer determined); the soluble dry matter evolution during storage (refractometer determined); the organoleptic appreciation (appearance, firmness, taste) of the fruits after storage. The mass losses were increased in the variety Golden Delicious. The contents of dry soluble substance in apples increased during the maintenance in different proportion, depending on the variety.

[Read full article] [Citation]

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 1
Written by Daniela Livia TRASCA

The development of agriculture was a priority for the member states of the European Union since its foundation, the Common Agricultural Policy being one of the most ancient politics at the European level. Agriculture is a sector which has a special economic and social importance for Romania. The paper aimed to identify the challenges of the agricultural companies from the perspective of labour productivity and funding access. In this respect, a series of economic indicators as the contribution of agriculture to GDP, the value of agricultural production, the evolution of reference interest rate, the evolution of credits for agriculture, were studied. the conclusion was that in order to improve labour productivity, it is needed a higher qualification of the occupied population in agriculture and the significant improvement of technological endowment of this sector and, from the point of view of funding access, it is necessary the continuous support of the companies which carry out their activity in agriculture, but not only by the diminution of difference interest rate

[Read full article] [Citation]

Page 1 of 9

The publisher is not responsible for the opinions published in the Volume. They represent the authors’ point of view.

© 2019 To be cited: Scientific Papers. Series “Management, Economic Engineering in Agriculture and Rural Development“.

Powered by INTELIDEV

Management Journal