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  • Autor: Mocanu Daniel x
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Abstract

Folklorist, byzanthologist, university professor at the Conservatory of Music and Dramatic Art in Cluj, Traian Vulpescu was a key figure in the Transylvanian academic musical space. Among his scientific concerns there is the effort made in the introduction of the psaltic music in a region dominated by a strong oral authothonous musical tradition, synthesized in the collection The eight voices by priest Dimitrie Cunțanu from Sibiu. Saint John Chrysostom Mass: The Hymns and Irmoi of the Yearly Celebrations, which Traian Vulpescu wrote in 1939, was the means by which he wanted to make psaltic music more accessible in Transylvania and in the entire country. Using the collections made by Macarie Ieromonahul, Anton Pann, Dimitrie Suceveanu, Ion Popescu-Pasărea, Vulpescu built a personal transcription of the psaltic music in linear notation, choosing the most representative musical variant. The effort he made was fairly in vain because, being as multicultural as it was, the religious music in the area is special. Nevertheless, Traian Vulpescu’s collection is of utmost importance in the Transylvanian musical space, because it answers the Bishop’s Melchisedec Ștefănescu request, and that is to create a religious musical repertoire in linear notation, to be accessible to all Orthodox Romanians.

Abstract

Titles on IAS 41 are not very common in the literature and in this sense there is a limited understanding of the standard and the agri-business, especially when connected with accounting and sustainability. Far too many scholars when taking into consideration natural capital, place too much emphasis on abiotic products (wind, solar, etc) which have a different economic behaviour than the biotic ones (biological assets). The topic of IAS 41 is important, as agriculture is one of the strategic sectors for human living and it needs to be accounted for in careful manner. Our article connects accounting with agriculture, sustainability and non-financial reporting for an integrated perspective. There are certain intrinsic challenges that IAS 41 presents, especially when dealing with FVA, but there are also greater needs for materiality in the sustainable agricultural development in the EU legislation. Authors think that there is place for improvement whiten the standards and the future of EU farming should not leave accounting behind, making a call for a more integrated approach and understanding.