THE ACCOUNTING PROCESS FOR ACCESSING EUROPEAN FUNDS

The beneficiaries of structural funds are various entities that can be classified on different criteria, and keeping the accounts for these entities can raise certain problems. Keeping accounts in Romania is organized in a double circuit. Information given to third parties, also used by the economic entity is supplied by financial accounting, and the confidential information, used only by the economic entity is supplied by management accounting. In accounting, reflecting the accession and the use of European funds by the economic entity, taking into consideration the classification of various entities, is done distinctly.structural funds, funds accounting, beneficiary entities

ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.accounting, forestry, incomes, firewood, standing timber, log

Análisis de actuaciones de mejora de seguridad vial en la A-7, entre el p.k. 373 y el p.k. 376, en los términos municipales de L'Alcúdia y Guadassuar (Valencia)

[ES] El trabajo trata de una actuación de mejora de seguridad vial en la A-7, se realiza un análisis de los problemas existentes y se propone tres alternativas que mejoran la seguridad vial de la zona de actuación. En primer lugar, se realiza una recopilación de toda la información, los datos y normativa necesaria, así como los problemas existentes. Se hace un estudio de tráfico actual y del año horizonte observando la evolución del mismo, así como la accidentalidad en los últimos 5 años. Con el dato del tráfico se determina la explanada y el paquete de firme necesario para ese tráfico. En segundo lugar, se propone tres alternativas con el grado de dificultad de menos ambiciosa a más ambiciosa.[CA] El treball tracta d'una acció de millora de la seguretat viària en l'A-7, es realitza una anàlisi dels problemes actuals i es proposa les alternatives que milloren la seguretat viària de la zona d'actuació. En primer lloc, es realitza una recopilació de tota la informació, les dades i les normes pertinents, així com els problemes actuals. Es va publicar un estudi sobre el tràfic actual i l'any següent. Amb la dada del tràfic es determina l'explicació i el paquet de ferm necessari per a eixe tràfic. En segon lloc, es proposen alternatives amb el grau de dificultat de menys ambiciosa i més ambiciosa.[EN] The work deals with an action to improve road safety in the A-7, an analysis of current problems is carried out and alternatives that improve road safety in the area of action are proposed. First of all, a compilation of all the relevant information, data and standards, as well as current problems, is carried out. A study on current traffic and the following year was published. With the traffic data, the explanation and the firm package needed for this traffic is determined. Second, alternatives are proposed with the degree of difficulty of less ambitious and more ambitious.Cioara, V. (2019). Análisis de actuaciones de mejora de seguridad vial en la A-7, entre el p.k. 373 y el p.k. 376, en los términos municipales de L'Alcúdia y Guadassuar (Valencia). http://hdl.handle.net/10251/123169Archivo delegad

Blockchain based Decentralized Applications: Technology Review and Development Guidelines

Blockchain or Distributed Ledger Technology is a disruptive technology that provides the infrastructure for developing decentralized applications enabling the implementation of novel business models even in traditionally centralized domains. In the last years it has drawn high interest from the academic community, technology developers and startups thus lots of solutions have been developed to address blockchain technology limitations and the requirements of applications software engineering. In this paper, we provide a comprehensive overview of DLT solutions analyzing the addressed challenges, provided solutions and their usage for developing decentralized applications. Our study reviews over 100 blockchain papers and startup initiatives from which we construct a 3-tier based architecture for decentralized applications and we use it to systematically classify the technology solutions. Protocol and Network Tier solutions address the digital assets registration, transactions, data structure, and privacy and business rules implementation and the creation of peer-to-peer networks, ledger replication, and consensus-based state validation. Scaling Tier solutions address the scalability problems in terms of storage size, transaction throughput, and computational capability. Finally, Federated Tier aggregates integrative solutions across multiple blockchain applications deployments. The paper closes with a discussion on challenges and opportunities for developing decentralized applications by providing a multi-step guideline for decentralizing the design of traditional systems and implementing decentralized applications.Comment: 30 pages, 8 figures, 9 tables, 121 reference

Social Factors in P2P Energy Trading Using Hedonic Games

Lately, the energy communities have gained a lot of attention as they have the potential to significantly contribute to the resilience and flexibility of the energy system, facilitating widespread integration of intermittent renewable energy sources. Within these communities the prosumers can engage in peer-to-peer trading, fostering local collaborations and increasing awareness about energy usage and flexible consumption. However, even under these favorable conditions, prosumer engagement levels remain low, requiring trading mechanisms that are aligned with their social values and expectations. In this paper, we introduce an innovative hedonic game coordination and cooperation model for P2P energy trading among prosumers which considers the social relationships within an energy community to create energy coalitions and facilitate energy transactions among them. We defined a heuristic that optimizes the prosumers coalitions, considering their social and energy price preferences and balancing the energy demand and supply within the community. We integrated the proposed hedonic game model into a state-of-the-art blockchain-based P2P energy flexibility market and evaluated its performance within an energy community of prosumers. The evaluation results on a blockchain-based P2P energy flexibility market show the effectiveness in considering social factors when creating coalitions, increasing the total amount of energy transacted in a market session by 5% compared with other game theory-based solutions. Finally, it shows the importance of the social dimensions of P2P energy transactions, the positive social dynamics in the energy community increasing the amount of energy transacted by more than 10% while contributing to a more balanced energy demand and supply within the community.Comment: to be submitted to journa

Smart Grid Management using Blockchain: Future Scenarios and Challenges

Decentralized management and coordination of energy systems are emerging trends facilitated by the uptake of the Internet of Things and Blockchain offering new opportunities for more secure, resilient, and efficient energy distribution. Even though the use of distributed ledger technology in the energy domain is promising, the development of decentralized smart grid management solutions is in the early stages. In this paper, we define a layered architecture of a blockchain-based smart grid management platform featuring energy data metering and tamper-proof registration, business enforcement via smart contracts, and Oracle-based integration of high computational services supporting the implementation of future grid management scenarios. Three such scenarios are discussed from the perspective of their implementation using the proposed blockchain platform and associated challenges: peer to peer energy trading, decentralized management, and aggregation of energy flexibility and operation of community oriented Virtual Power Plants.Comment: Accepted and presented at: 19th RoEduNet Conference: Networking in Education and Research, December 11-12, 202

Expert System for Nutrition Care Process of Older Adults

This paper presents an expert system for a nutrition care process tailored for the specific needs of elders. Dietary knowledge is defined by nutritionists and encoded as Nutrition Care Process Ontology, and then used as underlining base and standardized model for the nutrition care planning. An inference engine is developed on top of the ontology, providing semantic reasoning infrastructure and mechanisms for evaluating the rules defined for assessing short and long term elders’ self-feeding behaviours, to identify unhealthy dietary patterns and detect the early instauration of malnutrition. Our expert system provides personalized intervention plans covering nutrition education, diet prescription and food ordering adapted to the older adult’s specific nutritional needs, health conditions and food preferences. In-lab evaluation results are presented proving the usefulness and quality of the expert system as well as the computational efficiency, coupling and cohesion of the defined ontology

Service-oriented system engineering

Service-Oriented System Engineering (SOSE) is one of the emerging research areas that involves a number of research challenges in engineering service-oriented systems, the architecture and computing paradigm as well as the development and management of service-oriented systems. Service-Oriented Computing (SOC) exploits services as the fundamental elements for developing computer-based systems. It has been applied to various areas and promotes fundamental changes to system architecture, especially changing the way software systems are being analyzed, architected, designed, implemented, tested, evaluated, delivered, consumed, maintained and evolved. The innovations of SOC also offer many interesting avenues of research for scientific and industrial communities. In this paper, we present the concepts of the SOSE from the related work. The motivation, opportunities and challenges of the SOSE is highlighted thereafter. In addition to this, a brief overview of accepted papers in our Special Issue on SOSE is presented. Finally we highlight and summarize this paper.N/