Search results for: Valentin Florentin Dumitru
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 19

Search results for: Valentin Florentin Dumitru

19 The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

Authors: Valentin Florentin Dumitru

Abstract:

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: Information technologies, impact, company, Romania, empirical study.

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18 Modal Dynamic Analysis of a Mechanism with Deformable Elements from an Oil Pump Unit Structure

Authors: N. Dumitru, S. Dumitru, C. Copilusi, N. Ploscaru

Abstract:

On this research, experimental analyses have been performed in order to determine the oil pump mechanism dynamics and stability from an oil unit mechanical structure. The experimental tests were focused on the vibrations which occur inside of the rod element during functionality of the oil pump unit. The oil pump mechanism dynamic parameters were measured and also determined through numerical computations. Entire research is based on the oil pump unit mechanical system virtual prototyping. For a complete analysis of the mechanism, the frequency dynamic response was identified, mainly for the mechanism driven element, based on two methods: processing and virtual simulations with MSC Adams aid and experimental analysis. In fact, through this research, a complete methodology is presented where numerical simulations of a mechanism with deformed elements are developed on a dynamic mode and these can be correlated with experimental tests.

Keywords: Modal dynamic analysis, oil pump, vibrations, flexible elements, frequency response.

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17 An Adverse Model for Price Discrimination in the Case of Monopoly

Authors: Daniela Elena Marinescu, Ioana Manafi, Dumitru Marin

Abstract:

We consider a Principal-Agent model with the Principal being a seller who does not know perfectly how much the buyer (the Agent) is willing to pay for the good. The buyer-s preferences are hence his private information. The model corresponds to the nonlinear pricing problem of Maskin and Riley. We assume there are three types of Agents. The model is solved using “informational rents" as variables. In the last section we present the main characteristics of the optimal contracts in asymmetric information and some possible extensions of the model.

Keywords: Adverse selection, asymmetric information, informational rent, nonlinear pricing, optimal contract

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16 Reactive Neural Control for Phototaxis and Obstacle Avoidance Behavior of Walking Machines

Authors: Poramate Manoonpong, Frank Pasemann, Florentin Wörgötter

Abstract:

This paper describes reactive neural control used to generate phototaxis and obstacle avoidance behavior of walking machines. It utilizes discrete-time neurodynamics and consists of two main neural modules: neural preprocessing and modular neural control. The neural preprocessing network acts as a sensory fusion unit. It filters sensory noise and shapes sensory data to drive the corresponding reactive behavior. On the other hand, modular neural control based on a central pattern generator is applied for locomotion of walking machines. It coordinates leg movements and can generate omnidirectional walking. As a result, through a sensorimotor loop this reactive neural controller enables the machines to explore a dynamic environment by avoiding obstacles, turn toward a light source, and then stop near to it.

Keywords: Recurrent neural networks, Walking robots, Modular neural control, Phototaxis, Obstacle avoidance behavior.

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15 Determination of Electromagnetic Properties of Human Tissues

Authors: Iliana Marinova, Valentin Mateev

Abstract:

In this paper a computer system for electromagnetic properties measurements is designed. The system employs Agilent 4294A precision impedance analyzer to measure the amplitude and the phase of a signal applied over a tested biological tissue sample. Measured by the developed computer system data could be used for tissue characterization in wide frequency range from 40Hz to 110MHz. The computer system can interface with output devices acquiring flexible testing process.

Keywords: Electromagnetic properties, human tissue, bioimpedance, measurement system.

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14 Comparative Study on Productivity, Chemical Composition and Yield Quality of Some Alternative Crops in Romanian Organic Farming

Authors: Maria Toader, Gheorghe Valentin Roman, Alina Maria IonescuMaria Toader, Gheorghe Valentin Roman, Alina Maria Ionescu

Abstract:

Crops diversity and maintaining and enhancing the fertility of agricultural lands are basic principles of organic farming. With a wider range of crops in agroecosystem can improve the ability to control weeds, pests and diseases, and the performance of crops rotation and food safety. In this sense, the main objective of the research was to study the productivity and chemical composition of some alternative crops and their adaptability to soil and climatic conditions of the agricultural area in Southern Romania and to cultivation in the organic farming system. The alternative crops were: lentil (7 genotypes); five species of grain legumes (5 genotypes); four species of oil crops (5 genotypes). The seed production was, on average: 1343 kg/ha of lentil; 2500 kg/ha of field beans; 2400 kg/ha of chick peas and blackeyed peas; more than 2000 kg/ha of atzuki beans, over 1250 kg/ha of fenugreek; 2200 kg/ha of safflower; 570 kg/ha of oil pumpkin; 2150 kg/ha of oil flax; 1518 kg/ha of camelina. Regarding chemical composition, lentil seeds contained: 22.18% proteins, 3.03% lipids, 33.29% glucides, 4.00% minerals, and 259.97 kcal energy values. For field beans: 21.50% proteins, 4.40% lipids, 63.90% glucides, 5.85% minerals, 395.36 kcal energetic value. For chick peas: 21.23% proteins, 4.55% lipids, 53.00% glucides, 3.67% minerals, 348.22 kcal energetic value. For blackeyed peas: 23.30% proteins, 2.10% lipids, 68.10% glucides, 3.93% minerals, 350.14 kcal energetic value. For adzuki beans: 21.90% proteins, 2.60% lipids, 69.30% glucides, 4.10% minerals, 402.48 kcal energetic value. For fenugreek: 21.30% proteins, 4.65% lipids, 63.83% glucides, 5.69% minerals, 396.54 kcal energetic value. For safflower: 12.60% proteins, 28.37% lipids, 46.41% glucides, 3.60% minerals, 505.78 kcal energetic value. For camelina: 20.29% proteins, 31.68% lipids, 36.28% glucides, 4.29% minerals, 526.63 kcal energetic value. For oil pumpkin: 29.50% proteins, 36.92% lipids, 18.50% glucides, 5.41% minerals, 540.15 kcal energetic value. For oil flax: 22.56% proteins, 34.10% lipids, 27.73% glucides, 5.25% minerals, 558.45 kcal energetic value.

Keywords: Adaptability, alternative crops, chemical composition, organic farming productivity.

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13 From Modeling of Data Structures towards Automatic Programs Generating

Authors: Valentin P. Velikov

Abstract:

Automatic program generation saves time, human resources, and allows receiving syntactically clear and logically correct modules. The 4-th generation programming languages are related to drawing the data and the processes of the subject area, as well as, to obtain a frame of the respective information system. The application can be separated in interface and business logic. That means, for an interactive generation of the needed system to be used an already existing toolkit or to be created a new one.

Keywords: Computer science, graphical user interface, user dialog interface, dialog frames, data modeling, subject area modeling.

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12 Perspectives of Financial Reporting Harmonization

Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová

Abstract:

In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.

Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.

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11 Recent Accounting Standard Setting Changes for Consolidated Financial Statements

Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová

Abstract:

In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought

Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.

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10 The Impact of the Economic Crises over Management Marketing Strategies of Romanian B2B Companies

Authors: S. C. Căescu, I. Dumitru

Abstract:

The main objective of the paper has been represented by the identification of the changes that occurred in the competitive environment and their impact on the strategic marketing management of companies in B2B market. At Romania-s level there has not yet been done a similar research that studies change management in crises on business to business field. In order to answer to the paper-s objectives, a qualitative marketing research (in-depth structured interview) was conducted, within the top management of 27 companies in Romanian business to business field. The main results of the research highlight the necessity of a management of change, as a result of the crises, as follows: changes in the corporate objectives (from development objectives to maintaining objectives), changes market segmentation and in competitive advantages, changes at the level of market strategies and of the marketing mix.

Keywords: change management, competitive environment, marketing management strategies, strategic marketing.

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9 The Change in Management Accounting from an Institutional and Contingency Perspective: A Case Study for a Romanian Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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8 Electromagnetic Field Modeling in Human Tissue

Authors: Iliana Marinova, Valentin Mateev

Abstract:

For investigations of electromagnetic field distributions in biological structures by Finite Element Method (FEM), a method for automatic 3D model building of human anatomical objects is developed. Models are made by meshed structures and specific electromagnetic material properties for each tissue type. Mesh is built according to specific FEM criteria for achieving good solution accuracy. Several FEM models of anatomical objects are built. Formulation using magnetic vector potential and scalar electric potential (A-V, A) is used for modeling of electromagnetic fields in human tissue objects. The developed models are suitable for investigations of electromagnetic field distributions in human tissues exposed in external fields during magnetic stimulation, defibrillation, impedance tomography etc.

Keywords: electromagnetic field, finite element method, humantissue.

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7 Warm Mix and Reclaimed Asphalt Pavement: A Greener Road Approach

Authors: Lillian Gungat, Meor Othman Hamzah, Mohd Rosli Mohd Hasan, Jan Valentin

Abstract:

Utilization of a high percentage of reclaimed asphalt pavement (RAP) requires higher production temperatures and consumes more energy. High production temperature expedites the aging of bitumen in RAP, which could affect the mixture performance. Warm mix asphalt (WMA) additive enables reduced production temperatures as a result of viscosity reduction. This paper evaluates the integration of a high percentage of RAP with a WMA additive known as RH-WMA. The optimum dosage of RH-WMA was determined from basic properties tests. A total of 0%, 30% and 50% RAP contents from two roads sources were modified with RH-WMA. The modified RAP bitumen were examined for viscosity, stiffness, rutting resistance and greenhouse gas emissions. The addition of RH-WMA improved the flow of bitumen by reducing the viscosity, and thus, decreased the construction temperature. The stiffness of the RAP modified bitumen reduced with the incorporation of RH-WMA. The positive improvement in rutting resistance was observed on bitumen with the addition of RAP and RH-WMA in comparison with control. It was estimated that the addition of RH-WMA could potentially reduce fuel usage and GHG emissions by 22 %. Hence, the synergy of RAP and WMA technology can be an alternative in green road construction.

Keywords: Reclaimed asphalt pavement, WMA additive, viscosity, stiffness, emissions.

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6 Recycled Asphalt Pavement with Warm Mix Additive for Sustainable Road Construction

Authors: Meor Othman Hamzah, Lillian Gungat, Nur Izzi Md. Yusoff, Jan Valentin

Abstract:

The recent hike in raw materials costs and the quest for preservation of the environment has prompted asphalt industries to adopt greener road construction technology. This paper presents a study on such technology by means of asphalt recycling and use of warm mix asphalt (WMA) additive. It evaluates the effects of a WMA named RH-WMA on binder rheological properties and asphalt mixture performance. The recycled asphalt, obtained from local roads, was processed, fractionated, and incorporated with virgin aggregate and binder. For binder testing, the recycled asphalt was extracted and blended with virgin binder. The binder and mixtures specimen containing 30 % and 50 % recycled asphalt contents were mixed with 3 % RH-WMA. The rheological properties of the binder were evaluated based on fundamental, viscosity, and frequency sweep tests. Indirect tensile strength and resilient modulus tests were carried out to assess the mixture’s performances. The rheological properties and strength performance results showed that the addition of RH-WMA slightly reduced the binder and mixtures stiffness. The percentage of recycled asphalt increased the stiffness of binder and mixture, and thus improves the resistance to rutting. Therefore, the integration of recycled asphalt and RH-WMA can be an alternative material for road sustainable construction for countries in the tropics.

Keywords: Recycled asphalt, warm mix additive, rheological, mixture performance.

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5 Fruit Growing in Romania and Its Role for Rural Communities’ Development

Authors: Maria Toader, Gheorghe Valentin Roman

Abstract:

The importance of fruit trees and bushes growing for Romania is due the concordance that exists between the different ecological conditions in natural basins, and the requirements of different species and varieties. There are, in Romania, natural areas dedicated to the main trees species: plum, apple, pear, cherry, sour cherry, finding optimal conditions for harnessing the potential of fruitfulness, making fruit quality both in terms of ratio commercial, and content in active principles. The share of fruits crops in the world economy of agricultural production is due primarily to the role of fruits in nourishment for human, and in the prevention and combating of diseases, in increasing the national income of cultivator countries and to improve comfort for human life. For Romania, the perspectives of the sector are positive, and are due to European funding opportunities, which provide farmers a specialized program that meets the needs of development and modernization of fruit growing industry, cultivation technology and equipment, organization and grouping of producers, creating storage facilities, conditioning, marketing and the joint use of fresh fruit. This paper shows the evolution of fruit growing, in Romania compared to other states. The document presents the current situation of the main tree species both in terms of surface but also of the productions and the role that this activity may have for the development of rural communities.

Keywords: Fruit growing, fruits trees, productivity, rural development.

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4 Electrical Effects during the Wetting-Drying Cycle of Porous Brickwork: Electrical Aspects of Rising Damp

Authors: Sandor Levai, Valentin Juhasz, Miklos Gasz

Abstract:

Rising damp is an extremely complex phenomenon that is of great practical interest to the field of building conservation due to the irreversible damages it can make to old and historic structures. The electrical effects occurring in damp masonry have been scarcely researched and are a largely unknown aspect of rising damp. Present paper describes the typical electrical patterns occurring in porous brickwork during a wetting and drying cycle. It has been found that in contrast with dry masonry, where electrical phenomena are virtually non-existent, damp masonry exhibits a wide array of electrical effects. Long-term real-time measurements performed in the lab on small-scale brick structures, using an array of embedded micro-sensors, revealed significant voltage, current, capacitance and resistance variations which can be linked to the movement of moisture inside porous materials. The same measurements performed on actual old buildings revealed a similar behaviour, the electrical effects being more significant in areas of the brickwork affected by rising damp. Understanding these electrical phenomena contributes to a better understanding of the driving mechanisms of rising damp, potentially opening new avenues of dealing with it in a less invasive manner.

Keywords: Brick masonry, electrical phenomena in damp brickwork, porous building materials, rising damp, spontaneous electrical potential, wetting-drying cycle.

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3 Applying Biosensors’ Electromyography Signals through an Artificial Neural Network to Control a Small Unmanned Aerial Vehicle

Authors: Mylena McCoggle, Shyra Wilson, Andrea Rivera, Rocio Alba-Flores, Valentin Soloiu

Abstract:

This work describes a system that uses electromyography (EMG) signals obtained from muscle sensors and an Artificial Neural Network (ANN) for signal classification and pattern recognition that is used to control a small unmanned aerial vehicle using specific arm movements. The main objective of this endeavor is the development of an intelligent interface that allows the user to control the flight of a drone beyond direct manual control. The sensor used were the MyoWare Muscle sensor which contains two EMG electrodes used to collect signals from the posterior (extensor) and anterior (flexor) forearm, and the bicep. The collection of the raw signals from each sensor was performed using an Arduino Uno. Data processing algorithms were developed with the purpose of classifying the signals generated by the arm’s muscles when performing specific movements, namely: flexing, resting, and motion of the arm. With these arm motions roll control of the drone was achieved. MATLAB software was utilized to condition the signals and prepare them for the classification. To generate the input vector for the ANN and perform the classification, the root mean square and the standard deviation were processed for the signals from each electrode. The neuromuscular information was trained using an ANN with a single 10 neurons hidden layer to categorize the four targets. The result of the classification shows that an accuracy of 97.5% was obtained. Afterwards, classification results are used to generate the appropriate control signals from the computer to the drone through a Wi-Fi network connection. These procedures were successfully tested, where the drone responded successfully in real time to the commanded inputs.

Keywords: Biosensors, electromyography, Artificial Neural Network, Arduino, drone flight control, machine learning.

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2 Removal of Total Petroleum Hydrocarbons from Contaminated Soils by Electrochemical Method

Authors: D. M. Cocârță, I. A. Istrate, C. Streche, D. M. Dumitru

Abstract:

Soil contamination phenomena are a wide world issue that has received the important attention in the last decades. The main pollutants that have affected soils are especially those resulted from the oil extraction, transport and processing. This paper presents results obtained in the framework of a research project focused on the management of contaminated sites with petroleum products/ REMPET. One of the specific objectives of the REMPET project was to assess the electrochemical treatment (improved with polarity change respect to the typical approach) as a treatment option for the remediation of total petroleum hydrocarbons (TPHs) from contaminated soils. Petroleum hydrocarbon compounds attach to soil components and are difficult to remove and degrade. Electrochemical treatment is a physicochemical treatment that has gained acceptance as an alternative method, for the remediation of organic contaminated soils comparing with the traditional methods as bioremediation and chemical oxidation. This type of treatment need short time and have high removal efficiency, being usually applied in heterogeneous soils with low permeability. During the experimental tests, the following parameters were monitored: pH, redox potential, humidity, current intensity, energy consumption. The electrochemical method was applied in an experimental setup with the next dimensions: 450 mm x 150 mm x 150 mm (L x l x h). The setup length was devised in three electrochemical cells that were connected at two power supplies. The power supplies configuration was provided in such manner that each cell has a cathode and an anode without overlapping. The initial value of TPH concentration in soil was of 1420.28 mg/kgdw. The remediation method has been applied for only 21 days, when it was already noticed an average removal efficiency of 31 %, with better results in the anode area respect to the cathode one (33% respect to 27%). The energy consumption registered after the development of the experiment was 10.6 kWh for exterior power supply and 16.1 kWh for the interior one. Taking into account that at national level, the most used methods for soil remediation are bioremediation (which needs too much time to be implemented and depends on many factors) and thermal desorption (which involves high costs in order to be implemented), the study of electrochemical treatment will give an alternative to these two methods (and their limitations).

Keywords: Electrochemical remediation, pollution, soil contamination, total petroleum hydrocarbons

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1 Ingenious Eco-Technology for Transforming Food and Tanneries Waste into a Soil Bio-Conditioner and Fertilizer Product Used for Recovery and Enhancement of the Productive Capacity of the Soil

Authors: Petre Voicu, Mircea Oaida, Radu Vasiu, Catalin Gheorghiu, Aurel Dumitru

Abstract:

The present work deals with the way in which food and tobacco waste can be used in agriculture. As a result of the lack of efficient technologies for their recycling, we are currently faced with the appearance of appreciable quantities of residual organic residues that find their use only very rarely and only after long storage in landfills. The main disadvantages of long storage of organic waste are the unpleasant smell, the high content of pathogenic agents, and the high content in the water. The release of these enormous amounts imperatively demands the finding of solutions to ensure the avoidance of environmental pollution. The measure practiced by us and presented in this paper consists of the processing of this waste in special installations, testing in pilot experimental perimeters, and later administration on agricultural lands without harming the quality of the soil, agricultural crops, and the environment. The current crisis of raw materials and energy also raises special problems in the field of organic waste valorization, an activity that takes place with low energy consumption. At the same time, their composition recommends them as useful secondary sources in agriculture. The transformation of food scraps and other residues concentrated organics thus acquires a new orientation, in which these materials are seen as important secondary resources. The utilization of food and tobacco waste in agriculture is also stimulated by the increasing lack of chemical fertilizers and the continuous increase in their price, under the conditions that the soil requires increased amounts of fertilizers in order to obtain high, stable, and profitable production. The need to maintain and increase the humus content of the soil is also taken into account, as an essential factor of its fertility, as a source and reserve of nutrients and microelements, as an important factor in increasing the buffering capacity of the soil, and the more reserved use of chemical fertilizers, improving the structure and permeability for water with positive effects on the quality of agricultural works and preventing the excess and/or deficit of moisture in the soil.

Keywords: Organic residue, food and tannery waste, fertilizer, soil.

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