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International accounting system and its major challenges in time

Journal of Modern Accounting and Auditing 2009年第1期5卷 14-19页

作者： diaconu paul Faculty of Accounting and Information Systems Academy of Economic Studies Bucharest Bucharest 010374 Romania

The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That＇s why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the process to main accounting systems： US GAAP and IAS/IFRS, in order to achieve in the next period the convergence, in order to be able to propose to the financial world a unique accounting model.

关键词： globalization harmonization convergence international accounting standards

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The Conformity of University Accounting Education Curriculum to the Needs of the Labor Market in Romania

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Journal of Modern Accounting and Auditing 2011年第5期7卷 431-442页

作者： diaconu paul Sandru Codrina Academy of Economic Studies Romania Sandru Codrina University of Transilvania RomaniaComan Nicoleta Gorgan Catalina Vasile GorganAcademy of Economic Studies Romania

This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.

关键词： accounting education curriculum personal skills professional skills ethics IES's (International Education Standards)

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Harmonization in auditing profession

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Journal of Modern Accounting and Auditing 2009年第5期5卷 30-41页

作者： diaconu paul Coman Nicoleta Dobroteanu Camelia Liliana Dobroteanu Laurentiu Minu Mihaela Faculty of Accounting and Information Systems Academy of Economic Studies Bucharest Bucharest 010374 Romania

The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization proc

关键词： auditing accountancy education harmonization

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Results in Sizing and Simulation of PV Applications Based on Different Solar Cell Technologies

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Journal of Power and Energy Engineering 2017年第1期5卷 63-74页

作者： Alexandru diaconu Laurentiu Fara paul Sterian Dan Craciunescu Silvian Fara University Politehnica Bucharest Romania Academy of Romanian Scientists Bucharest Romania

Modeling and simulation of photovoltaic (PV) systems represents an essential task for the integration of PV panels in current power applications. At the present time, there are sizing tools of photovoltaic systems available on the market, taking into account the proposed energy consumption, site localization and system cost. An advanced specialized program (PVSyst) was considered. The sizing and simulations of two PV important applications were developed using PV modules based on three different technologies: monocrystalline and polycrystalline silicon, as well as CIS. Our results showed how different types of solar cell technologies influenced the final power output and performances for a PV LED lighting, as well as for a PV water pumping system, in terms of overall yield, efficiency and system availability.

关键词： Photovoltaic Simulations Monocrystalline Polycrystalline Copper Indium Selenide Solar Cells Photovoltaic Lighting Photovoltaic Water Pumping System

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