HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work - audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009) call for research on how auditors obtain information systems knowledge. Methodology - an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results - We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution - Our study is the first one to investigate how financial and internal auditors acquire accounting information systems knowledge.accounting information systems, auditors, knowledge

Developing Performance-Centered Systems for Higher Education

The experience in developing performance-centered systems for higher education has improved significantly, and practitioners have made considerable progress in elaborating a methodology. This paper discusses the convergence of thinking among various disciplines in analysis and design methodologies, and describes the key elements of the new-emerged performance support engineering development methodology. These are important for designing web-based systems, information systems, and knowledge management systems in higher education.performance-centered systems, web-besd systems, information systems, knowledge management systems, methodology, higher education

Incremental solution of LTMGA transfers transcribed with an advanced shaping approach

In the last decade the global optimisation of low-thrust multi-gravity assist transfers (LTMGA) has been tackled with different approaches. Some authors proposed to generate a first guess solution by building a multi-gravity assist transfer with impulsive manoeuvres and then using a direct or an indirect method to transcribe the multi-impulse arcs into low-thrust arcs. Other authors, notably Petropoulos et al. (2002), De Pascale et al. (2006), Wall et al. (2008) and Schütze et al. (2009), proposed the use of several forms of trajectory shaping to model low-thrust arcs. The disadvantage in all these studies is that the swingbys are powered and therefore suggest the use of high thrust propulsion along with the low thrust propulsion on board the spacecraft. The problem generally resides in the lack of flexibility of the low thrust trajectory models to satisfy a variety of boundary conditions. In this paper, a spherical shaping model is used whereby all encountered types of boundary constraints are satisfied analytically. Furthermore, a special incremental pruning of the search space is performed before employing a global optimiser. The process is conceptually equivalent to the approach proposed by Becerra et al. for the search space pruning of multi-gravity assist trajectories and exploits the decoupling of pairs of transfer arcs. Such decoupling removes the dependency of one arc from all those that are two or more before, and allows for pruning the search space in polynomial time. Numerical examples are presented for LTMGA transfers from Earth to asteroid Apollo and Earth to Jupiter

MANAGERIAL SKILLS OF AN E-LEARNING MANAGER

This article presents some findings of the E-Learning Manager (ELM) Project regarding the skills an e-learning manager should possess in order to achieve his/her mission. At this point the project is still in the first stage of it. For the design of the se-learning, management, skill set

E-LEARNING MANAGER

This article presents some findings of the E-Learning Manager (ELM) Projectregarding the implementation of an Europe-wide certification for learning professionals. Themembers of the project identified three main domains/units in which an e-learning manager shouldpossess skills: pedagogy; technology and management. For each domain there were severalelements identified and rated according to the results obtained after the piloting stage.e-learning manager, skill set

New Insights into Cannabis Consumption; Abuses and Possible Therapeutic Effects

Cannabis is one of the oldest psychotropic drugs known to humanity. The paper assesses the current knowledge on the cannabis, including the mechanisms of action and the therapeutic potential of cannabinoids. Three varieties of Cannabis plant are recognised: Cannabis sativa, Cannabis indica, and Cannabis ruderalis. The variety indica is used predominantly to obtain the drugs. Cannabis herb is usually named marijuana, while the cannabis oleoresin secreted by the glandular hairs found mainly on the flowering or fruiting tops of the plant is known as hashish. More than 400 known chemicals are present in cannabis, at least 70 of which are called cannabinoids. The major psychoactive constituent in cannabis is delta-9-tetrahydrocannabinol (Δ9-THC). It is now recognized that there are three types of cannabinoids: natural (phytocannabinoids), endogenous cannabinoids, and synthetic cannabioids. 2 (CB2) receptors, found predominantly in peripheral tissues with immune functions have been cloned. Therefore, the concept of endogenous cannabinoid system (endocannabinoid system, SEC) has been developed. Based on the current scientific evidence, there are several effects of cannabinoids with potential therapeutic use: antiemetic, analgesic in cancerous pains, and chronic neuropathic pain, in multiple sclerosis or spinal cord injuries. Cannabis consume can result in a state of drug dependency and cannabis withdrawal has been included in DSM-V. Cannabis plant remains controversial in the twenty-first century and the potential therapeutic of specific cannabinoid compounds and medical marijuana remains under active medical research