13 research outputs found
SARCINILE ŞI ATRIBUŢIILE PROFESIONISTULUI CONTABILITĂŢII MANAGERIALE ÎN ERA GLOBALIZĂRII ŞI TEHNOLOGIZĂRII
During the recent years managerial accounting and the managerial accounting profession attracted high level of interest from both researchers and practitioners. Researchers consider that the role of managerial accounting and managerial accountants changed from beingoriented around number crunching and maintaining the overall functioning of the accounting systems to an increasingly business-oriented role (Jarvenpaa, 2007). Because of these changes the purpose of this paper is to present how managerial accounting and the managerial accounting profession changed all over the world and in Romania. After analyzing the existing literature in the field we would like to identify the skills and competences of yesterday’s and today’s accounting professional, worldwide and within Romanian organizations, pointing out that globalization and intensive competition must lead to interdisciplinary and flexible managerial accounting systems and accounting professionals
The laminar boundary layer on a rotating wind turbine blade
The present paper describes a method to calculate velocity profiles in the boundary layer ofrotating blade. A differential approach is used to solve the laminar boundary layer equations. Theeffects of tip speed ratio, dimensionless radial position r/R and angle of attack have been analyzed.The test airfoils used in the simulations are NACA 63-215 and S809. The resulting velocity profiles inthe chordwise and spanwise directions are mapped and stored in a Database according to theboundary layer parameters
Transonic Airfoil Flow Simulation. Part II: Inviscid-Viscous Coupling Scheme
A calculation method for the subsonic and transonic viscous flow over airfoil using the displacement surface concept is described. This modelling technique uses a finite volume method for the time-dependent Euler equations and laminar and turbulent boundary-layer integral methods. In additional special models for transition, laminar or turbulent separation bubbles and trailing edge treatment have been selected. However, the flow is limited to small parts of trailing edge-type separation. Comparisons with experimental data and other methods are shown
International outlook: The notes and business report in the frame of financial reporting
Are the accounting reports to be prepared on a yearly basis suitable for indicating problems, possibly for informing the stakeholders about the declining phase of an enterprise? The information needs of the various market operators are different thus the question is whether the management of an enterprise or possibly the owners place an emphasis on the adequate information. We examine the issue of social responsibility from a special approach in which, in addition to the corporate lifecycle models, there is a focus on the information content of the Hungarian and international accounting reports, moreover the content of the further report that is to be prepared but does not form a part of the accounting report. The aim of our research is to compare the notes and the further reports which meet the Hungarian, Rumanian, Slovakian and international standards and corroborate the quantitative data of the accounting report. By paralleling the notes and the further reports, we draw attention to the fact that one of the most important accounting principles i.e. the going concern concept, which the other principles are based on, will be (or will likely be) affected insofar as content of the enterprises’ reports does not comply with the legislation. In addition to the addressees of accounting, the authors point at the issue of social responsibility based on those similarities which can be observed in the relations of the value-oriented corporate governance.
JEL. Code: M4