ASSESSING THE ANTHROPOGENIC IMPACT ON ENVIRONMENT BY HEALTH SOIL CARD

Deterioration of soil health due to the current intensive agricultural practices for increasing the level of food production, in terms of both quality and quantity, should be a concern of major interest to the health of plants, animals, humans and environment. Soil health is the net result of the processes of preservation and degradation, depending on the biological component of soil ecosystem that affects plant and environmental health, food safety and quality. This research aimed to assess the main physical, chemical and biological indicators of soil health and the indicators of soil residual pollution in the intensive olericultural systems in transition to organic systems for ensuring a sustainable management. Our research was carried out in conventional olecultural systems of North-Eastern Romania in conversion to organic systems.The conversion intoorganic systems has reduced the effects of intensive practices, creating the premises for an optimal biological activity and production of healthier vegetables

Transparency and quality of financial disclosures. The case of Romanian listed companies*

 This paper addresses the transparency and the quality of financial disclosures of listed entities in the case of an emerging economy (i.e. Romania), in order to shed some light on the particular local context of the country and its impact on accounting practices. We analyze the entire population of non-financial entities listed in the first tier of the Bucharest Stock Exchange for the 2012 financial year. We are limited in our research by the size of the sample, which depends, however, on the small size of the Romanian stock market. In order to compensate for the small size of the sample, we assess 50 items related to disclosure, synthesized in two scores, i.e. transparency and quality. Also, we identify some factors associated with disclosure by investigating the correlation with several firm-related factors. Our results reveal a medium level of transparency and quality of Romanian listed companies, with significant variations between firms and between the sub-scores. The most important factors correlated with disclosure are company size and the presence of institutional investors. The results confirm to some extent most of the basic assumptions of the agency theory and also prove the importance of a new variable for emerging econo-mies, specifically the presence of institutional investors *This work was cofinanced from the European Social Fund through Sectoral Operational Programme Human Resources Development 2007-2013, project number POSDRU/159/1.5/S./134197 a Performance and excellence in doctoral and postdoctoral research in Romanian economics science domaina