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The study aims to identify the knowledge, skills and competencies required by accounting and auditing (AA) professionals in the context of integrating disruptive Generative Artificial Intelligence (GenAI) technologies and to develop a framework for integrating GenAI capabilities into organisational systems, harnessing its potential to revolutionise lifelong learning and skills development and to assist day-to-day operations and decision-making. Through a systematic literature review, 103 papers were analysed, to outline, in the current business ecosystem, the competencies' demand generated by AI adoption and, in particular, GenAI and its associated risks, thus contributing to the body of knowledge in underexplored research areas. Positioned at the confluence of accounting, auditing and GenAI, the paper introduces a meaningful overview of knowledge in the areas of effective data analysis, interpretation of findings, risk awareness and risk management. It emphasizes and reshapes the role of required skills for accounting and auditing professionals in discovering the true potential of GenAI and adopting it accordingly. The study introduces a new LLM-based system model that can enhance its GenAI capabilities through collaboration with similar systems and provides an explanatory scenario to illustrate its applicability in the accounting and audit area. [ABSTRACT FROM AUTHOR]

This study presents a numerical approach to the design and optimization of centrifugal impellers used in the pumps of active thermal control systems of spacecraft. Although launch costs have shrunk in the last decade, the performance requirements, such as efficiency and reliability, have increased, as such systems are required to work up to 15 years, depending on the mission. To that effect, our paper deals with the first step in this pump design, namely the hydraulic optimization of the impeller. Constructively, this type of impeller allows for certain balancing systems and labyrinth seals to be applied in a more effective way, as well as allowing for additive manufacturing methods to be used—however, details regarding these aspects are beyond the scope of the current paper. By combining empirical formulas, computational fluid dynamics (CFD) analysis, and artificial neural networks (ANNs), the research focuses on achieving high efficiency and fast manufacturing. A series of geometries have been sized and validated using steady-state RANS (Reynolds Averaged Navier-Stokes) simulations, leading to the identification of the most efficient configuration. Subsequent optimization using an ANN resulted in a refined impeller design with notable improvements in hydraulic performance: a 3.55% increase in efficiency and a 7.9% increase in head. Key parameters influencing impeller performance, including blade number, incidence, and backsweep angles, are identified. This approach offers a comprehensive method to address the evolving requirements of space missions and contributes to the advancement of centrifugal pump technology in the space domain. [ABSTRACT FROM AUTHOR]

The rigid body displacement mathematical model is a Lie group of the special Euclidean group SE (3). This article is about the Lie algebra se (3) group. The standard exponential map from se (3) onto SE (3) is a natural parameterization of these displacements. In technical applications, a crucial problem is the vector minimal parameterization of manifold SE (3). This paper presents a unitary variant of a general class of such vector parameterizations. In recent years, dual algebra has become a comprehensive framework for analyzing and computing the characteristics of rigid-body movements and displacements. Based on higher-order fractional Cayley transforms for dual quaternions, higher-order Rodrigues dual vectors and multiple vectorial parameters (extended by rotational cases) were computed. For the rigid body movement description, a dual tangent operator (for any vectorial minimal parameterization) was computed. This paper presents a unitary method for the initial value problem of the dual kinematic equation. [ABSTRACT FROM AUTHOR]

In the era of rapid technological advancements, traditional marketing strategies no longer wield the same effectiveness. The focal point has shifted to social media, a pivotal virtual realm where platforms not only serve as social networks but also as digital advertising spaces utilizing innovative and captivating marketing techniques. Marketers recognize the indispensability of these digital forums, leveraging them to reach a vast audience while optimizing budgetary resources. In addition to conventional marketing, the less highlighted realm of social media intelligence (SOCMINT) plays a crucial role. SOCMINT involves harnessing data collected from social media platforms to gain deeper insights into consumer behavior. This article delves into research conducted among social media users, unveiling the voluntarily shared data and information. It also measures users' awareness of how other entities utilize their publicly displayed information. In this dynamic landscape, the fusion of strategic digital marketing and SOCMINT emerges as a powerful tandem for navigating the evolving realm of consumer engagement. [ABSTRACT FROM AUTHOR]

The structural changes in the public communication space through the advent of the Internet and the further development of online commerce culminate today with the explosion of blockchain techniques and social networks. This communication space was quickly taken over by marketing tools, as demonstrated by the many marketing campaigns dedicated to these new communication channels. The development of online commerce and the emergence of social networks have allowed consumers to efficiently search for brands/products/services, compare them, express their point of view on them, and even give them grades. Due to the explosion of relevant data online, the changing business environment needs attention to interpret and extract relevant information. The application of sentiment analysis to public reaction in the online environment provides the researcher with how the authors of the analyzed texts (clients/beneficiaries) express themselves regarding the studied reference (product/service/organization/social theme and a feature of them). Along with the other metrics present in marketing, including digital marketing, the reports in the analysis panels of google analytics and social networks, sentiment analysis instantly provides the general and competitive context in which the product/service/theme evolves. In this article, two types of research have been conducted to highlight the benefits felt, but also the degree of knowledge, implementation, and use of sentiment analysis in online marketing analysis. One of the types of research was qualitative, carried out on 10 participants (specialists in the field of marketing), with the help of an interview guide. Qualitative research aims to find out the level of knowledge of sentiment analysis and the general degree of digitalization of Romanian companies, an indicator considered critical in the new post-pandemic business environment. The second research was quantitative and used to develop analysis by structural equations. For this, a questionnaire applied to a sample of 108 respondents was used. Through the analysis by structural equations, a conceptual model was developed that presents the main factors that are related to others and that contribute to the satisfaction of the users of the analysis of feelings for obtaining marketing data. [ABSTRACT FROM AUTHOR]

The practice and popularity of telework has expanded significantly in the past few years, mostly due to the COVID-19 pandemic. As a critical factor contributing to business resilience, the new work model challenged companies to figure out innovative ways to address contemporary organizational and employee needs. To address this gap, this study approaches the telework concept from a broader perspective, integrating inputs, outputs and outcomes in an analytical framework. Drawing from data collected based on interviews and questionnaires addressed to professionals in the business service industry who experienced telework, frequency analysis, discourse analysis and chi-square test were used to synthesize the findings. Results show that resource availability and professional relationships represent the basic factors, while technology may be more than a facilitator. Moreover, knowledge exchange, work–life balance and professional isolation are critical factors emerging from the virtual environment that influence work goals achievement. This study contributes to research by proposing a Telework Systematic Model (TSM), which addresses the interaction of various organizational dynamics factors as a result of mixed working patterns. The discussions address the future of work by including the hybrid work model, platform innovation and new business opportunities to enhance organizational resilience for sustainable innovation and change through digital technology. [ABSTRACT FROM AUTHOR]

The aim of the study was to update knowledge of the complex of harmful species that damage apple tree buds, flowers and leaves in orchards in the southern part of Romania. The pest fauna identified by visual observation and collection of infested plant material in the 2021 study, performed in 3 orchards, was represented by a total of 4 species of beetles: Phyllobius pomaceus, P. oblongus, Anthonomus pomorum (Coleoptera: Curculionidae) and Tropinota (Epicometis) hirta (Coleoptera:Scarabaeidae) and 12 species of moths: Phyllonorycter blancardella (Lepidoptera: Gracillariidae), Stigmella malella (Lepidoptera:Nepticulidae), Hyphantria cunea (Lepidoptera:Erebidae), Leucoptera malifoliella, Lyonetia clerkella (Lepidoptera: Lyonetiidae), Adoxophyes orana, Archips podanus, A. rosanus, Clepsis consimilana, Pandemis heparana, P. cerasana and Hedia nubiferana (Lepidoptera:Tortricidae). The report reveals the variations among orchards, in terms of species composition, relative abundance of common species and their importance for the region. [ABSTRACT FROM AUTHOR]

The present study aimed at examining the efficacy of two local Beauveria strains, used separately or simultaneously with a native predatory bug species and their interactions against the larvae of Tuta absoluta on tomato plants under laboratory conditions. The fungal treatments were done with concentrations of 1 × 105, 1 x 107 and 1 x 109 conidia ml-1. Seven days after treatment application, both Beauveria isolates induced a Tuta absoluta mortality above 80%, the best results being registered in case of combination between the use of B. pseudobassiana isolate at a concentration of 1 x 107 conidia ml-1 and the predator Arma custos. No side-effects on natural enemies used in combination indicate these isolates as promising alternative for Tuta absoluta control. [ABSTRACT FROM AUTHOR]

Social networks have become an indispensable communication tool, both in terms of communication between people and when we refer to marketing communication (between suppliers of goods and services and potential customers). The tools used for online communication through social networks have developed so much in recent years that companies can now select the categories of people they address based on several socio-demographic characteristics to make the communication process more efficient. However, there are many questions about the effectiveness of promotional messages transmitted through social networks when we think about the time spent by people on social networks, the devices from which they access the networks and especially the age groups that use the most, many such social networks. In this article, a study was conducted based on technical information and national statistics from official sources to complete a picture of marketing efficiency through social networks. [ABSTRACT FROM AUTHOR]

The South American native species Tuta absoluta is recognized as a tomato pest with fulminant dispersal ability in the new invaded areas. T. absoluta monitoring in all tomato-producing regions of the country is a vital step in early detection and integrated management decision-making. The aim of the study was to elucidate the interval of occurrence and population dynamics of T. absoluta in Muntenia region, respectively the vegetable basin that supply Bucharest northern markets. The paper presents the results of pest monitoring carried out in 2016, 2017, 2018 and 2019, by using pheromone-baited traps and also by visual inspection of tomato crops in various greenhouses in four localities from Bucharest surrounding area. The study provides first systematic monitored data about T. absoluta dynamics in protected tomato crops from southern Romania. Depending on year weather conditions, in the greenhouses tomato crops from the investigated area, the tomato leaf miner completed maximum 3 to 4 generations from spring to autumn and the degree of attack on tomatoes reached its maximum at the end of the second vegetation cycle. There was also noted a steady annual increase in the number of adult catches and degree of attack on tomatoes in the protected crop from analysed area. [ABSTRACT FROM AUTHOR]

The use of e-learning platforms for staff training in the services of the air transport industry is a topic of interest today, both for air transport service providers and for training providers in the field. With the massive expansion and development of technology in the world, the study is beginning to develop quickly with steps from the classic model, on paper, to an online model, more efficient. E-learning nowadays is a significant component of education in the case of high schools or faculties. In this study, I intend to analyze how this phenomenon is applied in the air transport industry, a field as dynamic as the educational process. The aim was to investigate the perception of persons who benefited from the courses of aviation schools, by conducting a quantitative research, in which the questionnaire was used as a research tool. Among the research objectives are: highlighting new learning methods in the aviation industry, how to carry out continuous training, as well as highlighting the benefits of learning through simulation. Besides, another objective worth mentioning is the identification of the attitude of the trainees in the training schools in the field of aviation and air transport services, about the use of e-learning platforms in the teaching process, both in the institutional environment and looking for information individually. Also, I sought to highlight the advantages and disadvantages of using e-learning tools and mobile learning applications, even in the information-learning process. I believe that the credibility of the source is essential in the process of initial training and continuous education of the students from the schools of the aeronautical industry. The questionnaire used as the primary tool for the research consisted of more than 21 questions and it was applied to a sample of 52 respondents. Four questions were open and a content analysis was performed on them. [ABSTRACT FROM AUTHOR]

Air transport services are one of the areas where the effects of the COVID 19 pandemic have been widely felt. Even though some of the modern aircraft (civil and military) have been reconfigured to be used in cargo transport, air operators have been put in a position to cancel more than 80% of the flights scheduled for the first part of 2020. used by airlines to be able to provide air transport services, will be a great challenge because, with the partial lifting of travel restrictions, there will be measures to facilitate social distance aspect that will allow the loading of aircraft with up to 50 % of capacity. How the profile entities will adapt their strategies in the period after the Covid-19 pandemic. Through this article, we set out to highlight the implications that the global pandemic COVID-19 had on the airline industry. We also aimed to highlight the opinions that passengers have about future trips, how they believe they will take place and what conditions the air carriers will have to meet to avoid the spread of the COVID-19 pandemic. [ABSTRACT FROM AUTHOR]

In a century defined by strategies, by broad processes meant to strengthen its position for care while occupying the market, civil aviation since the interwar period, civil aviation transport reaches maximum levels every year. It is expected to follow 20 years, is traded annually for passengers, is created with more than 68% compared to 2000, which involves the creation and creation of an air transport system, first and foremost, for the modification of flight surveillance technologies and, of course, aircraft modernization. The evolution of the transport segment creates new forms of evaluation in the market. The original articles are a more obvious pursuit of the most important of the air transport operators in Romania, which are to present differences between a company and a state capital and can enter privately, in a liberalized market. [ABSTRACT FROM AUTHOR]

Technological evolution has contributed to considerable changes in the learning methods used today. If a few years ago, before the technological boom, students relied only on their memory capacity, on notes on sheets of paper and written materials (in the form of course materials, books, or textbooks), today the process of learning is significantly facilitated by the means and techniques involved in the use of technology, such as artificial intelligence, smartphones, and tablets, which are rapidly replacing bulky desktop computers and outdated textbooks used in the learning process. Moreover, blockchain technology can also be used as a motivational factor for developing learning abilities by implementing a system that can bring students credit points convertible into cryptocurrencies or online badges. Studies conducted in the field show that students' motivation for learning and creativity is significantly improved with the help of this reward system. In this article, two specialized studies were conducted (in Romania), one on the perception of teachers in the university environment towards the use of new technologies in the learning process (artificial intelligence, smartphones, and tablets), and the other on the perception of students on the technological integration of blockchain (by implementing a system that can bring students credit points convertible into cryptocurrencies or online badges to certify their knowledge) in the learning process and measuring their satisfaction. [ABSTRACT FROM AUTHOR]

Consumer behavior has been a topic of interest since ancient times, from the point of view of both the socio-human sciences (psychology, sociology) and the economy; the consumer is seen as a producer of income. With the emergence and development of services in the economic sphere, the consumer has become the beneficiary of those services, with the same role of generating revenue and profits for suppliers. In the field of healthcare provision, the analysis of consumer behavior is a delicate subject because there are no standard behavioral models (not only due to the confidentiality of information that does not allow data to be obtained by researchers but also due to individual particularities regarding the need for health services). Moreover, in the context of COVID-19, the attitude of their beneficiaries toward health services has changed compared to what experts have recorded in the past, as pandemic restrictions and fear of the new virus have led to changes in behavior and people's decisions regarding health services. For this study, quantitative research was conducted, complemented by a conceptual, behavioral model, on the satisfaction levels of health service beneficiaries in the context of COVID-19. In this research, numerous variables were analyzed regarding the protection measures implemented by medical institutions whose services have benefited from the perceived urgency. The research was conducted in Romania on a sample of 100 people from the southeast region, in order to observe to what extent the analyzed factors inform their decisions. According to government statistics, only 80% of Romania's population uses medical services. Given the sample size, the PLS-SEM method of analysis was used, which, according to the recommendations identified in the literature, is the most appropriate technique for small samples due to the individual method of analyzing the links between variables, leading to significant results. Technological evolution and the digitization of some procedures within the medical services (such as making online appointments and online or telephone consultations) represents only one factor analyzed in the process of determining the satisfaction levels of the beneficiaries of health services in the context of the COVID-19 pandemic. [ABSTRACT FROM AUTHOR]

This study was conducted over a period of three month in the Cristian farm, Sibiu. For the physical, chemical and microbiological analyzes were taken a number of 15 samples per month. From physico-chemical point of view the content evolution of fat, not fat solid substance, density, protein, freezing point, temperature, lactose, conductivity, pH, water addition was followed. Samples were analyzed using the milk analyzer Ekomilk Total of the Research Centre in Biotechnology and Microbiology of the "Lucian Blaga" University. The microbiological contamination of milk was done by determining the total number of bacteria and coliform bacteria. From microbiological point of view it was observed that these conditions are largely met, but a more rigorous control on the cleanliness of utensils and of the staff is required. [ABSTRACT FROM AUTHOR]