CHALLENGES OF ENVIRONMENTAL ACCOUNTING AND TAXATION IN ROMANIA

Environmental problems that have arisen all over the world are concerning many controversial aspects that were created due to the advance of industrialization in tandem with scientific and technological development. For solving these problems, in the past 40 years many international and national organizations have adopted a substantial and diverse range of environmental measures aimed to improving the quality of the environment. Our research aims to highlight how Romanian authorities face the problems regarding environment. To accomplish our objective we trace two main directions of the study, firstly we conduct an analytical investigation of green accounting regulations and secondly we describe the environmental fiscal policy at national level and their impact on Romanian companies.environment, green accounting, fiscal policy, regulations

Research on the influence of nutrition on the production of space and quality herba Hyssopus officinalis l. (hyssop) cultivated ecological conditions in A.R.D.S. Secuieni

Hyssopus officinalis L. (hyssop) has been known as a medicinal plant since ancient times. Grown for herba contains volatile oil (0.5 and 1.3 % in dry herba between 0.10 and 0.15 % in fresh herba ), flavonoids, ursolic and oleanolic acids, carbohydrates, hisopina, tannins, resins, gums, sugars and a substance with antiviral marubiina, which gives a bitter taste. Due to the volatile oil constituents, the plant has antiseptic expectorant action and is bitter tonic (because marubiinei) and slightly astringent (due to tannins). Climatic conditions during the experiment were good, the average temperature in the two years was 9,150 C, the difference from the annual average (8.7ºC) being 0.45ºC. The amount of rainfall was 488.5 mm by 59.4 mm less than the annual average (552.1mm). The average for the two years of experimentation average number of branches per plant ranged from 14.27 branches/plant variant sown at 50 cm between rows and incineration (Mt.) and 23 branches/plant variant sown at 70 cm between rows and incineration. The average length of inflorescence was higher (12.25 cm) in variant sown distance of 70 cm between rows and 20 cm between plants in the row. Regarding the production of dry herba it was influenced by both the distance between rows (average factor A) and the distance between plants in the row (average factor B). The average for the two years of experimentation, production highest (2510 kg/ha) was obtained in the variant sown at a distance of 70 cm between rows and 20 cm between plants in the row. An average production close of 2368 kg/ha was obtained in variant sown at a distance of 70 cm between rows and 30 cm between plants in the row. Highest production of essential oil (80.88 l/ha) was obtained in the variant sown at a distance of 70 cm between rows and 20 cm between plants in the row

BUSINESS PERFORMANCE DISCLOSURE: THE CASE OF ROMANIAN LISTED COMPANIES

The study deals with the questions relating to the disclosure of financial and non-financial performance measures. The purpose of our study is hence twofold: firstly if Romanian companies listed on Bucharest Stock Exchange had implemented performance management, performance measurement system or calculate key performance indicators or non-financial performance indicators and secondly, to observe what are the most disclosed performance indicators in their annual and management report. Results are showing that Romanian companies are considering both financial and non-financial measures in the performance management approach

CHALLENGES OF ENVIRONMENTAL ACCOUNTING AND TAXATION IN ROMANIA

Environmental problems that have arisen all over the world are concerning many controversial aspects that were created due to the advance of industrialization in tandem with scientific and technological development. For solving these problems, in the past 40 years many international and national organizations have adopted a substantial and diverse range of environmental measures aimed to improving the quality of the environment. Our research aims to highlight how Romanian authorities face the problems regarding environment. To accomplish our objective we trace two main directions of the study, firstly we conduct an analytical investigation of green accounting regulations and secondly we describe the environmental fiscal policy at national level and their impact on Romanian companies