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

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/

Privacy Preserving Anomaly Detection on Homomorphic Encrypted Data from IoT Sensors

IoT devices have become indispensable components of our lives, and the advancement of AI technologies will make them even more pervasive, increasing the vulnerability to malfunctions or cyberattacks and raising privacy concerns. Encryption can mitigate these challenges; however, most existing anomaly detection techniques decrypt the data to perform the analysis, potentially undermining the encryption protection provided during transit or storage. Homomorphic encryption schemes are promising solutions as they enable the processing and execution of operations on IoT data while still encrypted, however, these schemes offer only limited operations, which poses challenges to their practical usage. In this paper, we propose a novel privacy-preserving anomaly detection solution designed for homomorphically encrypted data generated by IoT devices that efficiently detects abnormal values without performing decryption. We have adapted the Histogram-based anomaly detection technique for TFHE scheme to address limitations related to the input size and the depth of computation by implementing vectorized support operations. These operations include addition, value placement in buckets, labeling abnormal buckets based on a threshold frequency, labeling abnormal values based on their range, and bucket labels. Evaluation results show that the solution effectively detects anomalies without requiring data decryption and achieves consistent results comparable to the mechanism operating on plain data. Also, it shows robustness and resilience against various challenges commonly encountered in IoT environments, such as noisy sensor data, adversarial attacks, communication failures, and device malfunctions. Moreover, the time and computational overheads determined for several solution configurations, despite being large, are reasonable compared to those reported in existing literature

Search for new phenomena in final states with an energetic jet and large missing transverse momentum in pp collisions at √ s = 8 TeV with the ATLAS detector

Results of a search for new phenomena in final states with an energetic jet and large missing transverse momentum are reported. The search uses 20.3 fb−1 of √ s = 8 TeV data collected in 2012 with the ATLAS detector at the LHC. Events are required to have at least one jet with pT > 120 GeV and no leptons. Nine signal regions are considered with increasing missing transverse momentum requirements between Emiss T > 150 GeV and Emiss T > 700 GeV. Good agreement is observed between the number of events in data and Standard Model expectations. The results are translated into exclusion limits on models with either large extra spatial dimensions, pair production of weakly interacting dark matter candidates, or production of very light gravitinos in a gauge-mediated supersymmetric model. In addition, limits on the production of an invisibly decaying Higgs-like boson leading to similar topologies in the final state are presente

Search for chargino-neutralino production with mass splittings near the electroweak scale in three-lepton final states in √s=13 TeV pp collisions with the ATLAS detector

A search for supersymmetry through the pair production of electroweakinos with mass splittings near the electroweak scale and decaying via on-shell W and Z bosons is presented for a three-lepton final state. The analyzed proton-proton collision data taken at a center-of-mass energy of √s=13  TeV were collected between 2015 and 2018 by the ATLAS experiment at the Large Hadron Collider, corresponding to an integrated luminosity of 139  fb−1. A search, emulating the recursive jigsaw reconstruction technique with easily reproducible laboratory-frame variables, is performed. The two excesses observed in the 2015–2016 data recursive jigsaw analysis in the low-mass three-lepton phase space are reproduced. Results with the full data set are in agreement with the Standard Model expectations. They are interpreted to set exclusion limits at the 95% confidence level on simplified models of chargino-neutralino pair production for masses up to 345 GeV

The Model of Historical Cost and Fair Value in the Context of National and International Regulations

The concept of a true and fair view is representative for the submission of the entities’ financial statements, considering that all other principles are derived and shall be subject to it. Along with the entry into force of Directive IV of the EEC, the financial statements should give a true and fair view on enterprises, and historical cost has been officially considered the main basis of assessment in accounting, the other bases being considered derivative thereof. This step oriented and opened the process of accounting normalization to the capital market, giving priority to the accounting mechanisms based on common law, against the rigorous and exhaustive ones. Our research takes into consideration a quantitative research, by analyzing the evaluation alternatives of the listed Romanian entities on the Bucharest Stock Exchange, components of the BET index

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

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

Edge Offloading in Smart Grid

The energy transition supports the shift towards more sustainable energy alternatives, paving towards decentralized smart grids, where the energy is generated closer to the point of use. The decentralized smart grids foresee novel data-driven low latency applications for improving resilience and responsiveness, such as peer-to-peer energy trading, microgrid control, fault detection, or demand response. However, the traditional cloud-based smart grid architectures are unable to meet the requirements of the new emerging applications such as low latency and high-reliability thus alternative architectures such as edge, fog, or hybrid need to be adopted. Moreover, edge offloading can play a pivotal role for the next-generation smart grid AI applications because it enables the efficient utilization of computing resources and addresses the challenges of increasing data generated by IoT devices, optimizing the response time, energy consumption, and network performance. However, a comprehensive overview of the current state of research is needed to support sound decisions regarding energy-related applications offloading from cloud to fog or edge, focusing on smart grid open challenges and potential impacts. In this paper, we delve into smart grid and computational distribution architec-tures, including edge-fog-cloud models, orchestration architecture, and serverless computing, and analyze the decision-making variables and optimization algorithms to assess the efficiency of edge offloading. Finally, the work contributes to a comprehensive understanding of the edge offloading in smart grid, providing a SWOT analysis to support decision making.Comment: to be submitted to journa