INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?"

The problem of reporting financial data useful for readers in most of the countries andlanguages is receiving considerable attention with the implementation of the new financialreporting standards in the United States, Canada, Australia, Europe and Japan. The theoreticalmodel of the new standard forms that would be produced in a particular country and especially forpublic and world companies will expedite the search and analyses of usefulness of this reporting.The characteristic formulation of IFRS is implemented to obtain a common language in reportingfinancial data, capable to be interpreted by readers in the same meaning. There are a lot ofinterferences, convergences and divergences between accounting and financial reporting that stillshould be resolved for SMEs. Using a comparative method between management accounting in twocountries, Canada and Romania, it will be enable to show how IFRS can solve some of thosedifferences.IFRS ,Management Accounting. SWOT

USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards and revolution in IT technology. The purpose of thispaper is to define the web accounting, explain the implications of web accounting for IFRSand discuss the key features in implementing this form of accounting for Small and MediumEnterprises(SME‘s). Web accounting is accounting software based on XML technology thatstores records and processes accounting transactions using HTTP as its primarycommunications protocol, and delivers web based information in HTML format and thentranslated in other formats. Web based accounting, will provide the benefit of cost savingsand increasing efficiency. It also will allows employees and external users (suppliers,customers and investors) a real time access to accounting data, translating reports in XBRLformat and facilitate adoption of IFRS.Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS

Optimal equipment programming for realizing an ensemble of electrical overhead lines

The main purpose of this paper is to elaborate a calculation program in Pascal language, using Delphi environment. This calculation program is designed to solve the power engineering optimization problems using the method of optimal Hamiltonian path and circuit, solved with the so called "Latin multiplication". For illustrating the use of the algorithm and the calculation program we present a problem of optimal equipment programming for realizing an ensemble of electrical overhead lines.This paper is structured in 4 parts. In the first part of the paper we present the application as a problem of optimal Hamiltonian path and circuit. In the second part of the paper, we determine the optimal Hamiltonian path (circuit) in a graph using the so called Latin multiplication method. In the third part of the paper we present a representative numerical application. In the fourth part of the paper it is described the calculation program

Construction and assembling optimization of power equipment

The main purpose of this paper is to elaborate a calculation program in Pascal language, using Delphi environment. This calculation program is designed to solve the power engineering optimization problems using the critical path method. For illustrating the use of the algorithm and the calculation program we propose an application from power engineering: a 400 kV electrical overhead line section realization. This paper is structured in 4 parts. In the first part of the paper we present the application as a problem of critic path. In the second part of the paper, we determine the critic path in a program graph and time reserves. In the third part of the paper we present a representative numerical application. In the fourth part of the paper it is described the calculation program

Assessing the viability of Romania's newly established metropolitan areas

The legislation of new metropolitan areas in Romania follows the complicated and confusing experience of previous metropolitan areas, instilling a sense of excessive caution among both public authorities and researchers. A review of the literature demonstrates the prevalence of theoretical, methodological, and sectoral approaches when dealing with this functional frame of territorial delineation. Our research proposes an exploratory analysis of the major metropolitan areas developed around county seats, in order to understand the medium and long‐term dynamics affect‐ ing the development of these territorial structures that are contingent on the local governance. By using a methodology based on the harmonisation of statistical series according to the current administrative structure, as well as on the carto‐ graphic analysis of demographic trends between 1992 and 2021, the study demonstrates the uneven development trends of major metropolitan areas, increasing the risk of widening territorial gaps

OSL-dating of the Pleistocene-Holocene climatic transition in loess from China, Europe and North America, and evidence for accretionary pedogenesis

Loess deposits intercalated by paleosols are detailed terrestrial archives of Quaternary climate variability providing information on the global dust cycle and landscape dynamics. Their paleoclimatic significance is often explored by quantifying their mineral magnetic properties due to their sensitivity to local/regional hydroclimate variability. Detailed chronological assessment of such regional proxy records around the climatic transitions allow a better understanding of how regional records react to major global climatic transitions such as the Pleistocene-Holocene climatic transition. Logs of high-resolution magnetic susceptibility and its frequency dependence were used as paleoclimatic proxies to define the environmental transition from the last glacial loess to the current interglacial soil as reflected in nine loess-paleosol sequences across the northern hemisphere, from the Chinese Loess Plateau, the southeastern European loess belt and the central Great Plains, USA. The onset of increase in magnetic susceptibility above typical loess values was used to assess the onset of, and developments during, the Pleistocene-Holocene climatic transition. High-resolution luminescence dating was applied on multiple grain-sizes (4–11 μm, 63–90 μm, 90–125 μm) of quartz extracts from the same sample in order to investigate the timing of Pleistocene-Holocene climatic transition in the investigated sites. The magnetic susceptibility signal shows a smooth and gradual increase for the majority of the sites from the typical low loess values to the interglacial ones. The initiation of this increase, interpreted as recording the initiation of the Pleistocene-Holocene climatic transition at each site, was dated to 14–17.5 ka or even earlier. Our chronological results highlight the need of combining paleoclimatic proxies (magnetic susceptibility) with absolute dating when investigating the Pleistocene-Holocene climatic transition as reflected by the evolution of this proxy in order to avoid chronostratigraphic misinterpretations in loess-paleosol records caused by simple pattern correlation. The detailed luminescence chronologies evidence the continuity of eolian mineral dust accumulation regardless of glacial or interglacial global climatic regimes. Coupled with magnetic susceptibility records this indicates that dust sedimentation and pedogenesis act simultaneously and result in a non-negligible accretional component in the formation of Holocene soils in loess regions across the Northern Hemisphere. The luminescence ages allowed the modeling of accumulation rates for the Holocene soil which are similar for European, Chinese and U.S.A. loess sites investigated and vary from 2 cm ka−1 to 9 cm ka−1. While accretional pedogenesis has often been implicitly or explicitly assumed in paleoclimatic interpretation of loess-paleosol sequences, especially in the Chinese Loess Plateau, our luminescence data add direct evidence for ongoing sedimentation as interglacial soils formed