52 research outputs found

    Studiu privind posibilitatea implementarii balance scorecard-ului in universitati

    No full text
    Balanced Scorecard is a new control tool in public entities, especially in universities. The aim of this paper is to analyze the possibility of implementation in Romanian universities. At an international level, this concept was used at the beginning by the private sector, followed by its usage by the public sector as well. In universities of the Anglo – Saxon states, there have been debates on the subject for a long period of time in relation to the opportunity of introducing this concept; these debates have been supported by pro and against arguments. At a national level, this concept is virtually unknown in the higher education state institution system. Through the present paper, we would like to test the opportunity of introducing the concept starting from the identification at a global level of the conditions and regulations specific to the Balanced Scorecard (BSC) concept. Our results will present the first overview of this new subject, which is not yet developed in Romania.Balanced Scorecard Concept, Public University, Managerial Accounting

    Living with Disability: A Historical Perspective on Socialist-era Housing in Romania 1959-1989

    No full text
    Nicolae Ceausescu's regime in Romania, beginning in 1965, aimed at industrializing the country by increasing the labor force, leading to the development of large-scale housing blocks across Romania following the Soviet model. Urban planning and design were instrumental in serving political objectives such as industrial development, urban homogenization, and social control. However, amidst these grand architectural visions, the experiences of individuals with disabilities have been largely overlooked. The government's policies toward individuals with disabilities reflected a belief that they were incapable of contributing to a socialist society, resulting in their marginalization and neglect. This thesis explores the experiences of individuals with motor disabilities in Romania during the 20th century, shedding light on their marginalized narratives within the context of socialist-era architectural decisions. Through historical analysis, case studies of housing developments and interviews with residents, the research will be led by the question “How did the political policies and architectural design strategies employed during the construction of socialist era building blocks in Romania shape the living conditions, accessibility, and well-being of the disabled community?" The paper argues that architecture acted as a barrier to the integration of the disabled community, directly leading to increased institutionalization rates among individuals with physical and motor disabilities, as it substantially hindered their ability to lead typical lives within their homes. The thesis contributes to contemporary discussions on inclusive urban planning and societal perceptions, highlighting the importance of considering diverse perspectives and understanding the history of the context in architectural design and policymaking.AR2A011Architectural History ThesisArchitecture, Urbanism and Building Science

    Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes

    No full text
    This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard offers clear technical solutions for fair value determination for financial reporting purposes. We have come to the conclusion that, among respondents, accountants are more reserved than valuators in what regards the IVSC regulating of the fair value measurement. The Anglo-Saxon respondents are more open to accept the IVSC DP as compared to respondents from other countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies, rather than valuation bodies, should have legitimacy to develop fair value measurement standards.fair value, professional standards, valuation techniques, guidance, project acceptation, value hierarchy

    Experimental and Numerical Modelling of Submerged Hydraulic Jumps at Low-Head Dams

    No full text
    This study, which includes both experimental and numerical-modelling components, investigates the potentially dangerous conditions that can often occur when low-head dams (or weirs) are overtopped and ‘submerged’-type hydraulic jumps subsequently form downstream of them. The combination of high local turbulence levels, air entrainment, and strong surface currents associated with submerged jumps pose a significant risk to safety of boaters and swimmers. In this study, a wide range of flow regimes and different experimental conditions (i.e. crest length and downstream apron elevation) were considered. The experimental phase involved physical model testing to determine: (i) the hydraulic conditions that govern submerged jump formation, and (ii) the hydrodynamic characteristics of the submerged vortex. The numerical model, developed using OpenFOAM, was validated with the obtained experimental data. This research seeks to help develop improved guidelines for the design and safe operation of low-head dams. The experimental phase of the study involved physical model testing to determine: (i) the hydraulic conditions that govern submerged jump formation, and (ii) the hydrodynamic characteristics of the submerged vortex. The numerical modelling work involved using interFoam (OpenFOAM toolbox) for simulating the experimental results. InterFoam is an Eulerian 3-D solver for multiphase incompressible fluids that employs the Volume of Fluid approach (VOF) to capture the water-air interface. The developed numerical model was subsequently validated using the experimental data collected and processed by the author of this study. The range of tailwater depths associated with submerged hydraulic jump formation is dramatically reduced when a broad-crested weir is coupled with an elevated downstream apron, especially under high flow rate conditions. However sharp-crested weirs induced vortices which displayed reduced velocities and decreased spatial development, which were judged to be safer than broad crest lengths under the same discharge conditions. The classical formulation for the degree of submergence was not explicative when used to evaluate “how submerged the vortex was”. Consequently, a new normalized formulation which compares the local tailwater depth to the lower and upper tailwater limits for the submerged hydraulic jump is proposed. The numerical model developed for this study demonstrated the existence of residual turbulent kinetic energy at downstream sections located within the vortex’s extension, at instants coinciding with the presence of a fully formed roller. This turbulent energy is arguably responsible for the stationary nature of the vortex under constant flow conditions. Residual vertical and horizontal velocities at points located within the vortex’s domain are indicative of the existence of the free surface current

    An advanced adjustable switch hybrid (Ash) concept for high power automotive converters

    No full text
    In this paper, we introduce an Adjustable Switch Hybrid (ASH) converter concept. The ASH targets the optimization of the electrical performance of high-powered automotive drive-trains depending on the different load conditions during drive cycles. The new concept employs in principle the previously reported Cross Switch (XS) Hybrid having a parallel arrangement of bipolar Silicon IGBTs and unipolar SiC MOSFETs for benefiting from the different electrical characteristics of each paralleled device. However, the ASH relies on a computational approach for the continuous and dynamic adjustments of the Si-IGBT to the SiC MOSFET area ratio through the gate units depending on the load conditions. In practical terms, changes in the loading conditions can be sensed and data will then be sent back to the ASH gate drive unit for the optimum device ratio selection. In other words, the ASH provides the drivetrain with an Electronic Transmission System or Gear type functionality.Accepted Author ManuscriptDC systems, Energy conversion & Storag

    Особенности в дизайне интерьера для людей с аутизмом

    No full text
    Fişierul ataşat conţine: Rezumat, Cuprins, Introducere, Sursele bibliografice.Цель данной работы состоит в том, чтобы изучить проблему создания комфортных и безопасных условий в жилых и общественных зданиях для людей с расстройством аутистического спектра и разработать практические рекомендации при проектировании интерьеров различного назначения, а также исследовать и по возможности внедрить новые современные технологи в интерьеры для особенных людей. В первой главе изложены основные понятия об аутизме, история данного расстройства, возникновение первых центров для изучения и реабилитации расстройства, а так же рассмотрены недостатки и преимущества центров с точки зрения комфортного нахождения пациентов данной группы. Во второй главе приводятся особенности создания комфортных пространств для аутистов с точки зрения дизайна интерьера. Рассматриваются все аспекты интерьера, такие как свет, цвет, строительные материалы и др., что учитывается при проектировании. Третья глава содержит ряд практических рекомендации по проектированию и обустройству безопасного и комфортного пространства для детей с аутизмом, нормы по проектированию, требования к пространствам, рекомендации по стилю и декорированию. В главе так же представлен и рассмотрен в качестве примера дизайн интерьера центра реабилитации, спроектированный для детей с аутизмом учитывая все особенности данных детей и требования, которые необходимы к соблюдению. В настоящее время проблема обеспечения специально оборудованной средой людей как с ограниченными возможностями, так и с расстройствами разных спектров в Молдове и в близлежащих странах является одной из самых актуальных вопросов социальной адаптации лиц с особыми потребностями. Одной из причин является отрицательная динамика детской инвалидности и затруднительный процесс воспитания особых подростков в условиях семьи. Современная социальная обстановка рождает потребность в создании учреждений, занимающихся инклюзивным образованием и социализацией на профессиональном уровне. Центры социальной адаптации должны обладать необходимой доступной средой, оборудованной специально для групп людей, в которые входят маломобильные граждане и лица с ментальными нарушениями, с учетом их физических способностей и умственных возможностей.This paper discusses the main characteristics of interiors for people with autism spectrum disorder, as well as ways to create favorable conditions for people with ASD in both public and residential spaces. To date, the problem of autism around the world is quite relevant and increasingly researched. Doctors today estimate the incidence of people with autism spectrum disorder as 1 in every 54 people. And the dynamics of the disease does not stop increasing. Many rehabilitation centers already exist and are successfully operating all over the world, but they are still insufficient or simply inaccessible to many in need. Based on the foregoing, it is impossible not to imagine the difficulties faced by both the carriers of autism spectrum disorder and their families. Speaking of children, a thoughtful approach to architecture and design can offer them a learning environment that makes it easier for them to reach their potential and feel more comfortable in a given space. As for adults with autism, care must be taken to create long-term safe conditions for their stay both in public places and in individual living spaces. No matter how people try to ignore the existence of autistic people, the problem does not disappear from this. "Special" people need our help, our understanding, support, and most importantly, acceptance. The author considers the problem of designing the interiors of institutions, an organization dedicated to the education of disabled people based on their physical abilities and mental capacities, in particular of centers of social adaptation. The work reveals the background to the establishment of such institutions, the role of inclusive education in society, illustrated a real difficult situation in ensuring the appropriate conditions of professional educational institutions for people with disabilities in Russia. The conclusion of the study is that the analysis of the physical and socio-cultural needs of people with mental disorders allows to identify existing problems in the organization of available leisure environment, a rational decision which can be found using a specially designed systematic process of architectural and artistic design of interior design, which require institutions for inclusive education

    Experimental and Numerical Modelling of Submerged Hydraulic Jumps at Low-Head Dams

    No full text
    This study, which includes both experimental and numerical-modelling components, investigates the potentially dangerous conditions that can often occur when low-head dams (or weirs) are overtopped and ‘submerged’-type hydraulic jumps subsequently form downstream of them. The combination of high local turbulence levels, air entrainment, and strong surface currents associated with submerged jumps pose a significant risk to safety of boaters and swimmers. In this study, a wide range of flow regimes and different experimental conditions (i.e. crest length and downstream apron elevation) were considered. The experimental phase involved physical model testing to determine: (i) the hydraulic conditions that govern submerged jump formation, and (ii) the hydrodynamic characteristics of the submerged vortex. The numerical model, developed using OpenFOAM, was validated with the obtained experimental data. This research seeks to help develop improved guidelines for the design and safe operation of low-head dams. The experimental phase of the study involved physical model testing to determine: (i) the hydraulic conditions that govern submerged jump formation, and (ii) the hydrodynamic characteristics of the submerged vortex. The numerical modelling work involved using interFoam (OpenFOAM toolbox) for simulating the experimental results. InterFoam is an Eulerian 3-D solver for multiphase incompressible fluids that employs the Volume of Fluid approach (VOF) to capture the water-air interface. The developed numerical model was subsequently validated using the experimental data collected and processed by the author of this study. The range of tailwater depths associated with submerged hydraulic jump formation is dramatically reduced when a broad-crested weir is coupled with an elevated downstream apron, especially under high flow rate conditions. However sharp-crested weirs induced vortices which displayed reduced velocities and decreased spatial development, which were judged to be safer than broad crest lengths under the same discharge conditions. The classical formulation for the degree of submergence was not explicative when used to evaluate “how submerged the vortex was”. Consequently, a new normalized formulation which compares the local tailwater depth to the lower and upper tailwater limits for the submerged hydraulic jump is proposed. The numerical model developed for this study demonstrated the existence of residual turbulent kinetic energy at downstream sections located within the vortex’s extension, at instants coinciding with the presence of a fully formed roller. This turbulent energy is arguably responsible for the stationary nature of the vortex under constant flow conditions. Residual vertical and horizontal velocities at points located within the vortex’s domain are indicative of the existence of the free surface current

    LOBBYING IN THE EU POLICY-MAKING ARENA

    No full text
    Lobbying is part of a democratic political life. Today, EU lobbying, which is extremely active in democratic systems, is considerably more structured, institutionalized and regulated than at the beginning of the European construction. It represents an essential component of the relation between decision-makers and interest groups based on the citizens’ fundamental right to bring their contribution to the policy-making process. Governmental actors need expertise for creating and implementing public policies, while interest groups need access to key decision-makers aiming to influence political decisions. In this article, the author proposes an analysis of lobbying and EU policy-making as the relations between decision-makers and different interest groups are essential for developing a more transparent and efficient decision-making process
    corecore