MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS

The agricultural holdings generate a very strong impact on the environment andthey also have numerous implications for the economic and social life of rural areas. Theimprovements of the agricultural holdings’ economic, ecological and social effects are themain directions which can contribute to initiating or intensifying their sustainability. Thispaper highlights some possibilities to optimize the use of agricultural resources allocated to asustainable development, with a special attention for the elements of the natural capital. Thepresented models can substantiate the agro-technical decisions within the framework of eco-efficiency actions aimed to achieve sustainability at the farming microeconomic level.agricultural holdings, natural resources, allocation models, sustainable development

ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING

The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that transfers substantially all the risks and rewards incident toownership of an asset. Title may or may not eventually be transferred. A leaseclassified as an operating lease if it does not transfer substantially all risks andrewards to ownership. Since the transaction between a lessor and a lessee is based ona lease agreement commom to both parties, it is appropriate to use consistentdefinitions. The application of these definitions to the differing circumstances of thetwo parties may sometimes result in the same lease being classified differently bylessor and lessee.Leasing, lessor, finance lease

AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS

This paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that financial statement are not tainted by fraud andmaterial errors. This results from International Standards on Auditing, which indicated that manyusers rely on financial statements as their primary source of information because they are unable toobtain additional information to meet specific information needs.economic crisis, responsibility, economy, financial statements, error, fraud

ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS

The purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors. The mainobjectives taken into account when writing the article was to define the concept of environmental audit,to present how financial auditors get involved within environmental audit, both internationally and inRomania. The scientific approach is based on information from national literature, European andinternational practice regarding environmental audit and the implication of accounting professionalsin this activity. The results of the research conducted in this paper have shown that the accountingprofession at international level, such as the case of New Zeeland, as well as at national level, is onlyslightly involved in environmental audit due to the fact that this type of audit is an activity that is notmandatory, being used for the entity’s own use as opposed to financial audit, which is mandatory andis stipulated by accounting regulations in force and is standardized.environmental audit, financial audit, environmental aspects, accounting profession

ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.accounting, forestry, incomes, firewood, standing timber, log

The quality of the accounting information as support formanagement’s decision

The accounting information represents something abstract, a product of intelligent knowledge, but at the same time it is an omnipresent reality, that everybody is faced with everyday, with or without their will. The quality of the accounting information is not only a support of the decision making process, but also an enhancer of the relationship between different departments in a company, namely the level of cooperation and collaboration put together in order to reach the economic target. The facts presented in this material approach the information from the point of view of its sources and the area of usage, so that the person who uses more elaborate data is reassured of their veracity.precise, complete and straightforward, real

Analysis of the Teaching Staff in the Pre-University Education System

In order to realize the activities and achieve the expected results, the pre-university education institutions use several categories of resources, including the human resources that play an important role. Thus, taking into account their importance, I made a presentation of the situation of the teachers in Olt County in the period 2014-2017 and their distribution by degree. On the basis of the conclusions drawn, it was carried out a SWOT analysis of human resources in pre-university education. In parallel, we presented the forecast of the population aged 0-14 on development regions in 2010-2020

THE NONPROFIT ORGANIZATIONS’ CHARACTERISTICS AND THEIR INFLUENCE ON THE DEPARTMENTS WITHIN THEM

The present paper deals with the characteristics of nonprofit organizations. It has been written in the literature about how they are defined by various typical aspects. But this paper aims to test the following hypothesis: the characteristics of the nonprofits have a significant impact on their departments and influence the entity to the microeconomic level and its relationships with the social and economic environment

The quality of the accounting information as support formanagement’s decision

The accounting information represents something abstract, a product of intelligent knowledge, but at the same time it is an omnipresent reality, that everybody is faced with everyday, with or without their will. The quality of the accounting information is not only a support of the decision making process, but also an enhancer of the relationship between different departments in a company, namely the level of cooperation and collaboration put together in order to reach the economic target. The facts presented in this material approach the information from the point of view of its sources and the area of usage, so that the person who uses more elaborate data is reassured of their veracity