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 educatio...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.展开更多
In accordance to National Commodity Policy （2011-2020）, Malaysian government targets at expending the pepper cultivated area from the current 16,331 ha to 20,110 ha by year 2020. Based on a planting density of 2,000...In accordance to National Commodity Policy （2011-2020）, Malaysian government targets at expending the pepper cultivated area from the current 16,331 ha to 20,110 ha by year 2020. Based on a planting density of 2,000 vines/ha, there will be an urgent need of 7.588 million cuttings for the next five years in order to achieve this target. However, shortages of planting materials, low productivity and occurrence of pests and diseases remain as the major challenge of pepper industry nowadays. Therefore, a novel farming innovation, namely W-configuration cultivation method has been developed to ensure high production of planting materials for large-scale pepper cultivation and at the same time to maximize land use in pepper farm. A field evaluation was conducted to compare the cutting production among W-configuration, V-configuration and traditional cultivation method. W-configuration recorded the highest mean number of pepper cuttings produced with 11.97 cuttings per vine in every pruning cycle, or equivalent to 71% of increment as compared to 7.00 cuttings per vine produced from the traditional planting method. Meanwhile, V-configuration produced 8.91 of mean cuttings, which are significantly lower than those produced by W-configuration method and yet comparable to traditional method. Based on return on investment （ROI） analysis, implementation of W-configuration cultivation method was able to achieve 35% of return per cycle of planting within two years for the first cycle and upsurged to approximately 355% for the subsequence cycle. Furthermore, this novel innovation also out-yielded traditional planting method by 75.27% for the first and second year of green berry production. The ROI analysis proved the feasibility of this newly developed cultivation method to create potential new income for pepper smallholders in Malaysia, who traditionally cultivate pepper for its peppercorn production. This study also enlightened the thorough planting procedures of W-configuration cultivation method mainly for pepper cutting production.展开更多
In rural area of sub-Saharan Africa, the electrification rate is only 23%. There are isolated diesel power stations in sub-Saharan countries. However, power production by diesel generator is relatively high compared t...In rural area of sub-Saharan Africa, the electrification rate is only 23%. There are isolated diesel power stations in sub-Saharan countries. However, power production by diesel generator is relatively high compared to that of national grid. In addition, public facilities such as rural school and health clinic have important role inproviding adequate public services in non-electrified communities. Therefore, in order to reduce power production cost, optimum configuration of the wind diesel hybrid generation system and the economic feasibility were studied. In the study, operational data of the existing diesel generator and wind potential were analyzed and optimum configuration of wind and diesel hybrid system was proposed. In addition, economic feasibility study of the hybrid system was conducted. In the result, EIRR （economic internal rate of return） of the proposed wind-diesel hybrid power plant was obtained as 10%.展开更多
文摘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.
文摘In accordance to National Commodity Policy （2011-2020）, Malaysian government targets at expending the pepper cultivated area from the current 16,331 ha to 20,110 ha by year 2020. Based on a planting density of 2,000 vines/ha, there will be an urgent need of 7.588 million cuttings for the next five years in order to achieve this target. However, shortages of planting materials, low productivity and occurrence of pests and diseases remain as the major challenge of pepper industry nowadays. Therefore, a novel farming innovation, namely W-configuration cultivation method has been developed to ensure high production of planting materials for large-scale pepper cultivation and at the same time to maximize land use in pepper farm. A field evaluation was conducted to compare the cutting production among W-configuration, V-configuration and traditional cultivation method. W-configuration recorded the highest mean number of pepper cuttings produced with 11.97 cuttings per vine in every pruning cycle, or equivalent to 71% of increment as compared to 7.00 cuttings per vine produced from the traditional planting method. Meanwhile, V-configuration produced 8.91 of mean cuttings, which are significantly lower than those produced by W-configuration method and yet comparable to traditional method. Based on return on investment （ROI） analysis, implementation of W-configuration cultivation method was able to achieve 35% of return per cycle of planting within two years for the first cycle and upsurged to approximately 355% for the subsequence cycle. Furthermore, this novel innovation also out-yielded traditional planting method by 75.27% for the first and second year of green berry production. The ROI analysis proved the feasibility of this newly developed cultivation method to create potential new income for pepper smallholders in Malaysia, who traditionally cultivate pepper for its peppercorn production. This study also enlightened the thorough planting procedures of W-configuration cultivation method mainly for pepper cutting production.
文摘In rural area of sub-Saharan Africa, the electrification rate is only 23%. There are isolated diesel power stations in sub-Saharan countries. However, power production by diesel generator is relatively high compared to that of national grid. In addition, public facilities such as rural school and health clinic have important role inproviding adequate public services in non-electrified communities. Therefore, in order to reduce power production cost, optimum configuration of the wind diesel hybrid generation system and the economic feasibility were studied. In the study, operational data of the existing diesel generator and wind potential were analyzed and optimum configuration of wind and diesel hybrid system was proposed. In addition, economic feasibility study of the hybrid system was conducted. In the result, EIRR （economic internal rate of return） of the proposed wind-diesel hybrid power plant was obtained as 10%.
