https://repository.utm.md/handle/5014/23591 2026-04-15T11:51:05Z 2026-04-15T11:51:05Z DRAGOȘ, Cimpoieș https://repository.utm.md/handle/5014/25825 2024-01-12T12:40:34Z 2010-01-01T00:00:00Z

The economics of land fragmentation in the individual farm sector of Moldova DRAGOȘ, Cimpoieș În această lucrare se descrie starea actuală a fragmentării funciare al gospodăriilor ţărăneşti din Republica Moldova şi efectele pe care le are aceasta asupra bunăstării familiilor rurale şi a productivităţii exploataţiilor agricole. Ipoteza de bază înaintată este dacă consolidarea terenurilor agricole va avea efecte benefice asupra productivităţii şi dacă această este binevenită pe termen lung. În acest context, se va examina consolidarea în baza principiilor economiei de piaţă, utilizând informaţia obţinută din mai multe studii de teren recent efectuate. În particular, vom arăta că în sectorul individual exploataţiile agricole mai mari consumă mai puţin din producţia obţinută şi dispun de nivele de comercializare mai ridicate. Astfel, acestea obţin venituri din vânzări mai mari, generând un nivel de trai mai ridicat al familiilor din spaţiul rural. De asemenea, gradul fragmentării funciare este corelat cu eficienţa relativă a exploataţiilor agricole, demonstrându-se că unităţile consolidate sunt mai eficiente decât cele parcelate. Aşa dar, consolidarea funciară contribuie la o performanţă economică sporită a gospodăriilor ţărăneşti.

2010-01-01T00:00:00Z DRAGOȘ, Cimpoieș https://repository.utm.md/handle/5014/25821 2024-01-12T12:15:39Z 2010-01-01T00:00:00Z

Piaţa de vânzare-cumpărare ca mijloc de consolidare a terenurilor agricole DRAGOȘ, Cimpoieș The article is focused on the investigation of the land consolidation through purchase and sale land market development in Moldova. First, it describes land market development and its impact on land re- parceling. Second, it analyzes legal restrictions of buying land for foreign investors and its negative impact on land consolidation and agricultural development. Third, it shows the impediment of high transaction costs on the alleviation of high level of land fragmentation and proposes several solutions for its elimination.

2010-01-01T00:00:00Z KIREITEV, G. FRECĂUȚEANU, Alexandru https://repository.utm.md/handle/5014/25807 2024-01-12T10:15:18Z 2010-01-01T00:00:00Z

Perfecţionarea contabilităţii perisabilităţii naturale a stocurilor. KIREITEV, G.; FRECĂUȚEANU, Alexandru Currently there is no single way of accounting for natural perishability inventories of agricultural enterprises. Specialists’ opinions differ. Therefore, in practice there are many uncertainties and risks of confusion that make it complicate for the legal person to prepare the Declaration on the income tax, financial reports etc. In the study, the authors concluded that natural perishability must be accounted depending on the form and place of gaps occurrence, and the role of stocks in the economic cycle. It has to be divided along the lines of goods output taking into account the outstanding balances at the end of year.

2010-01-01T00:00:00Z SUC, L. BULGARU, Veronica https://repository.utm.md/handle/5014/25360 2023-12-13T13:28:07Z 2010-01-01T00:00:00Z

Consideraţii cu privire la modul de contabilizare a operaţiunilor de aprovizionare SUC, L.; BULGARU, Veronica The existing practice of operations accounting does not ensure sufficient supply to determine the actual cost of purchased stocks to their initial recognition. According to N. A. S. 2, the purchased stock will be recorded at actual cost, which is actually difficult to achieve in conditions where the amount of transport-supply consumption cannot be determined with certainty at the stage of goods entry. As a result, accountants are facing many difficulties in determining not only the input value stocks, but subsequently to assess their current accounts and financial statements. Current method of transport-supply consumption requires an accounting treatment that contributes to more efficient clearance of the existing disadvantages.

2010-01-01T00:00:00Z