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
Everyone is living with two hearts.One is controlled by the social rules and moral standards while the other is possessed by wild fantasies that go against the conventions.The first may be called reason and the second...Everyone is living with two hearts.One is controlled by the social rules and moral standards while the other is possessed by wild fantasies that go against the conventions.The first may be called reason and the second inner passion.More often than not people try to behave as good and normal as the society expects them to be but keep a tight lid on their feelings that do not fit in the moral requirements.Struggling between the two,a lot of writers have delved into the discussion of the humanity division,attempting to seek for the wholeness of humanity again.Chopin and Melville are without exception.Their characters-Edna and IshmaelAhab are all beings with split minds and fragmentary personalities.Through frustrations and determinations,those characters demonstrate the sorrows of incomplete humanity and lead readers to aware their own incompleteness,think about the issue seriously and make up their mind to pursuit the wholeness of their soul.展开更多
Electric vehicle(EV)is more environmental-friendly than gasoline vehicle because the main power is not petrol.For the heating system,the waste heat generated by engines is recycled to heat the cabin of gasoline ones,w...Electric vehicle(EV)is more environmental-friendly than gasoline vehicle because the main power is not petrol.For the heating system,the waste heat generated by engines is recycled to heat the cabin of gasoline ones,while the EV need extra electric energy consumption for heating the cabin which decreases the driving range.Personal comfort system(PCS)has been reported that it is an alternative technique to improve occupant thermal comfort and indirectly save building heating energy.This study aims to investigate the occupants’thermal sensation under four heating modes in the EV cabin in winter,including no heating,only PCS,only air conditioning,and both air conditioning and PCS.The field survey is conducted in a parked EV with 12 subjects.Three thermal comfort indexes(PMV,SET^(*),and operative temperature Top)are used and assessed for their applicability in the thermal environment of the EV.Results show that the thermal environment in the cabin is non-uniform and dynamic with the air conditioning mode,while the PCS mode just slightly affects the temperature differences inside.Meanwhile,the subjects’thermal sensations cannot maintain neutral or warmer under the PCS mode only.The results of PMV are lower than the subjects’actual thermal sensation votes(TSV),while the results of SET^(*)and Top show significant linear relationships with the TSV for the correlation coefficients above 0.80.Compare to the air conditioning mode,the neutral SET^(*)and neutral Top are decreased by 2.7℃ and 1.6℃ under the mode with PCS and air conditioning,respectively.The findings indicate that PCS not only has a positive effect on improving the cabin environment and occupant’s thermal sensation but also has the potential to lower the setting temperature of air conditioner of EVs in winter.展开更多
The radiant systems consume less energy and provide better thermal comfort as compared to the conventional system,but the main drawback of radiant technology is inability to cater the latent load and condensation.This...The radiant systems consume less energy and provide better thermal comfort as compared to the conventional system,but the main drawback of radiant technology is inability to cater the latent load and condensation.This problem has engaged researchers to push their emphasis on Personalized Conditioning System(PCS).It forms a micro-climate region near the occupant.This study is aimed at PCS combined with a radiant conditioning system,which evaluates the performance of the PCS and compares it with different radiant cooling systems.A radiant cubicle was used to investigate the performance of the PCS for both heating&cooling modes.For heating mode,the Standard Effective Temperature(SET)was calculated with the help of thermal comfort surveys which were in a range of 23.4℃ to 27.3℃.For cooling mode,four different cases compared the performance of the system which are:Conventional Air Conditioning System(CACS),Radiant Cooled Ceiling System(RCCS),Personalized Radiant Conditioning System(PRCS),and both PRCS-RCCS coupled.It was observed that PRCS alone reaches the thermal comfort criteria with low energy consumption.The energy-saving of RCCS-PRCS was achieved 38%when compared with CACS.It can be concluded that PRCS is a new step in the field of thermal comfort.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Everyone is living with two hearts.One is controlled by the social rules and moral standards while the other is possessed by wild fantasies that go against the conventions.The first may be called reason and the second inner passion.More often than not people try to behave as good and normal as the society expects them to be but keep a tight lid on their feelings that do not fit in the moral requirements.Struggling between the two,a lot of writers have delved into the discussion of the humanity division,attempting to seek for the wholeness of humanity again.Chopin and Melville are without exception.Their characters-Edna and IshmaelAhab are all beings with split minds and fragmentary personalities.Through frustrations and determinations,those characters demonstrate the sorrows of incomplete humanity and lead readers to aware their own incompleteness,think about the issue seriously and make up their mind to pursuit the wholeness of their soul.
基金supported by the Fundamental Research Funds for the Central University of Donghua Universitythe National Natural Science Foundation of China (Grant No.52008079,52278094).
文摘Electric vehicle(EV)is more environmental-friendly than gasoline vehicle because the main power is not petrol.For the heating system,the waste heat generated by engines is recycled to heat the cabin of gasoline ones,while the EV need extra electric energy consumption for heating the cabin which decreases the driving range.Personal comfort system(PCS)has been reported that it is an alternative technique to improve occupant thermal comfort and indirectly save building heating energy.This study aims to investigate the occupants’thermal sensation under four heating modes in the EV cabin in winter,including no heating,only PCS,only air conditioning,and both air conditioning and PCS.The field survey is conducted in a parked EV with 12 subjects.Three thermal comfort indexes(PMV,SET^(*),and operative temperature Top)are used and assessed for their applicability in the thermal environment of the EV.Results show that the thermal environment in the cabin is non-uniform and dynamic with the air conditioning mode,while the PCS mode just slightly affects the temperature differences inside.Meanwhile,the subjects’thermal sensations cannot maintain neutral or warmer under the PCS mode only.The results of PMV are lower than the subjects’actual thermal sensation votes(TSV),while the results of SET^(*)and Top show significant linear relationships with the TSV for the correlation coefficients above 0.80.Compare to the air conditioning mode,the neutral SET^(*)and neutral Top are decreased by 2.7℃ and 1.6℃ under the mode with PCS and air conditioning,respectively.The findings indicate that PCS not only has a positive effect on improving the cabin environment and occupant’s thermal sensation but also has the potential to lower the setting temperature of air conditioner of EVs in winter.
文摘The radiant systems consume less energy and provide better thermal comfort as compared to the conventional system,but the main drawback of radiant technology is inability to cater the latent load and condensation.This problem has engaged researchers to push their emphasis on Personalized Conditioning System(PCS).It forms a micro-climate region near the occupant.This study is aimed at PCS combined with a radiant conditioning system,which evaluates the performance of the PCS and compares it with different radiant cooling systems.A radiant cubicle was used to investigate the performance of the PCS for both heating&cooling modes.For heating mode,the Standard Effective Temperature(SET)was calculated with the help of thermal comfort surveys which were in a range of 23.4℃ to 27.3℃.For cooling mode,four different cases compared the performance of the system which are:Conventional Air Conditioning System(CACS),Radiant Cooled Ceiling System(RCCS),Personalized Radiant Conditioning System(PRCS),and both PRCS-RCCS coupled.It was observed that PRCS alone reaches the thermal comfort criteria with low energy consumption.The energy-saving of RCCS-PRCS was achieved 38%when compared with CACS.It can be concluded that PRCS is a new step in the field of thermal comfort.
