Agriculture played a major role in the development of society since old times. The new paradigm of sustainable growth emphasizes the role of agriculture in economic growth, in ensuring food security, in poverty reduction, in the reduction of income disparities, in the development of the rural area and environmental protection. Fiscal policy is the means by which the government of a country interferes within the economy to stimulate or soothe its growth. Because the application of tax policy affects consumer demand of the society, it is considered that the fiscal policy operates on the market of goods and services units. Romanian Government's vision fiscal policy is focused on ensuring a stimulating role of taxes in order to increase the economic growth, to fiscal consolidation and to development and strengthening the middle class. The purpose of this article is to identify and highlight the impact of fiscal policy on sustainable rural economic development of Romania, in the context of Romanian rural economy realities and needs of the economic and social environment to become competitive on the European market. In order to reach our objective, we have used fundamental research methods consisting in reading of the specialized literature in this field and some articles and studies covering this topic. One of the most important decisions to make is that individual entities become legal entities with legal personality. There are necessary internal and external financing in agriculture based on investment (investment projects), involving agricultural companies and agricultural associations (not individuals bodies). Last but not least, we appreciate that the taxation of agricultural incomes is still a necessity, given the principle of universality tax, leaving it to the experts to determine the dimensions of income rules.
In the last 15 years, from the point of view of enrollment, the evolution of higher education in the fields of agriculture and veterinary medicine emphasizes a continuous increase in the number of students. In this study we propose an analysis of the SOP HRD impact on the doctoral studies in the fields of agronomy and veterinary medicine, expressed in publishing activity, participations to conferences and rate of overall defended theses by four Universities of Agricultural Sciences and Veterinary Medicine from Romania. STATISTICA v. 8.0 for Windows, software was used for data processing. Strong interrelationships are emphasized (R = 0.873, 76.30%) between the defended doctoral theses, published papers and presented papers at conferences.. According to the Principal Component Analysis, the number of published papers has almost the same importance (52.10%), although is slightly higher, compared to the number of presentations held at conferences (47.90%). The Cluster Analysis and ANOVA Analysis of Variance show that published papers are the most important factor in defending doctoral theses considered in all 8 SOP HRD projects in the field of agronomy and veterinary medicine.
This paper is a case report, which analyzes in terms of quality the negotiation process from two particular standpoints: the banking and project management areas.Although the domain of the legal persons credits analysis, and that developing project management are relatively similar, since both treat the analysis, development and implementation of projects for business, yet each of these fields has their own peculiarities, determined primarily by the fact that: while, as a credit analyst, you are the bank "consultant" (you represent the financing party) and you promote its interests, as a project manager you are the the customer's "consultant" (meaning the legal entity beneficiary of funding). Therefore, although the areas of activity are related, the manner of reporting differs systematically: top-bottom or bottom-up. The research methods are based on the analysis of the instances encountered in practice, the study taking into account over two hundred credit analysis and over thirty written and/or implemented projects. Our study shows that depending on which side of the negotiating table the subject is located (the positions of the financier or financed), then the practice of projects implementing (in both cases) demonstrates that all the situations presented are real, possible, often encountered and the best tactics in solving them is prevention, avoiding to reach sensitive situations, completed by a professional, honest and cooperative attitude maintained throughout the entire project implementation.
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