https://repository.utm.md/handle/5014/23587 2026-04-21T11:05:30Z https://repository.utm.md/handle/5014/24567 Учет списания многолетних насаждений в результате чрезвычайных событий КИРЕЙЦЕВ, Г.; ТОДОРОВА, Людмила When we pass perennial plantations to losses because of extraordinary events, we may face problems regarding the list of expenses and methods of their determination in order to include them in losses’ components that are subject to accounting and financial reports. Besides the balance value of depreciated perennial plantations as a result of extraordinary events, we should recognize as losses the corresponding part of their operating expenses accumulated up to the moment of extraordinary event, as well as the expenses of their consequences’ liquidation 2011-01-01T00:00:00Z https://repository.utm.md/handle/5014/24560 Evoluţia spaţiului rural al Republicii Moldova prin prisma indicatorilor economici PRISĂCARU, Veronica The main objective of this paper is the investigation of the Moldavian rural space development through the economic parameters. There were used statistical data for the period 2003-2009. The evolution of economic indicators was characterized and some of the most important problems of the rural space were highlighted 2011-01-01T00:00:00Z https://repository.utm.md/handle/5014/24557 Banca funciară - catalizator potenţial important al consolidării terenurilor agricole din Republica Moldova CIMPOIEŞ, Dragoş Land Bank is an important instrument of land planning, as well as one of the most efficient mechanisms of agricultural land consolidation and rural development in most of the European countries. Land Bank and its land fund can serve as an efficient instrument of the agricultural policy. Once the Government is authorized to determine the distribution criteria of the Land Fund’s plots, the agricultural policy regarding the structural changes could be put in place 2011-01-01T00:00:00Z https://repository.utm.md/handle/5014/24553 Arenda funciară ca mecanism efectiv de reparcelare a terenurilor agricole în Republica Moldova CIMPOIEŞ, Dragoş The article is focused on the investigation of land re-parceling through land lease market development in Moldova. First, it describes land lease market development in Moldova and its impact on land re-parceling. Second, it analyzes strategies adopted by the agricultural farms regarding the participation in land lease and reasons why people lease land. And finally, it examines the problems of lease term and lease payment 2011-01-01T00:00:00Z