Mihaela Martin

The paper aims to investigate how recent developments in the field of artificial intelligence are influencing accounting education, transforming the role of the accounting professional in a context dominated by automation and algorithmic analysis. The research examines the dual impact of artificial intelligence, on university training processes and on the skills demanded by the labor market, based on a critical review of the published literature and empirical data obtained through a survey applied to economics students. The results indicate a gap between the pace of integrating emerging technologies and curriculum revision, and the need to develop accounting education augmented by artificial intelligence, focused on professional reasoning, critical thinking, creativity, and digital ethics. The concept of “robo-accountant” extends human expertise, while the “roboauditor” supports decisions without replacing judgment. The study contributes to defining a training model oriented toward human–AI collaboration, in which technological skills complement, without replacing, human discernment and responsibility.

The global energy crisis demands efficient electricity production solutions, especially for isolated communities where hydraulic energy can be harnessed sustainably. This paper presents a case study analyzing the efficiency of a 13,330 kW hydrogenerator, consisting of a bulb-type hydro-aggregate using the calorimetric method—a viable alternative when testing at nominal load is not feasible due to technical limitations. The method involves measuring the thermal energy absorbed by the cooling water under three operating conditions: no-load unexcited, no-load excited, and symmetric three-phase short-circuit. Measurements followed IEC standards and were conducted with high-precision instruments for temperature, flow, voltage, and current. The results quantify mechanical, ventilation, iron, and copper losses, as well as additional losses via radiation and convection. Thermal analysis revealed significant heat accumulation in the rotor and stator windings, indicating the need for improved cooling solutions. The calorimetric method enables efficiency evaluation without interrupting generator operation, offering a valuable tool for diagnostics, predictive maintenance, and informed decisions on modernization. Furthermore, integrating an intelligent operational control system could enhance efficiency and improve the quality of the supplied energy, supporting long-term sustainability in hydroelectric power generation.

The paper aims to investigate the perception of accounting professionals regarding the organization of managerial accounting in Romania, in the context of digital transformations and new managerial requirements. Based on a questionnaire applied to accounting professionals in several counties, the study analyzes aspects such as the status of managerial accounting (mandatory or optional), the level of awareness of regulations, implementation challenges, and the use of dedicated IT systems. The results are compared with previous studies, highlighting the need to strengthen the role of the management accountant in strategic decision-making process.

The General Data Protection Regulation (GDPR) represents the central pillar of European data governance, instituting the transition from a formal–procedural compliance approach to a model based on accountability, transparency and continuous risk assessment. Its evolution reflects a progressive normative consolidation at the level of the European Union, yet the published literature highlights the persistence of notable differences in effective implementation, generated by uneven organizational capacity and divergent maturity levels of managerial practices. The relevance of the GDPR becomes particularly evident in the domain of data protection incidents, where the convergence between the legal dimension and the managerial one is most visible. In this sense, the value of the GDPR is not conferred solely by its normative texture, but by the internalization of data protection as an anticipatory strategic function, embedded within organizational processes of detection, reporting and remediation. Thus, incident management represents the operational indicator of GDPR maturity in practice.

Starting from the premise of an effective communication, this paper aims to analyze the communication management of public authorities in Anina in an attempt to transform the town. It identifies both the degree of satisfaction of the citizens of Anina regarding the quality of public services provided by the Anina Town Hall and the level of citizens’ trust in local public authorities. The study’s conclusion shows that respondents are satisfied with the quality of public services offered by the Anina Town Hall and have trust in local authorities, indicating that there is interest on the part of the authorities to manage public service departments and to engage in the economic and social revitalization of the town.

An audit mission cannot provide an absolute guarantee that financial statements do not contain significant errors or fraud. Errors may arise either from incorrect processing of accounting data or from faulty reasoning in selecting and applying accounting standards. There is a risk that the auditor may not detect these errors, in spite of all the rigor applied in auditing standards.

The scientific objective of this study is to demonstrate how a hybrid photovoltaic-grid-generator microsystem responds under transient regime to varying loads and grid disconnection/reconnection. The object of the research was realized by acquiring the electrical magnitudes from the three PV systems (25 kW, 40 kW, and 60 kW) connected to the grid and the consumer (on-grid), during the technological process where the load fluctuated uncontrollably. Similar recordings were also made for the transient regime caused by the grid disconnection, diesel generator activation (450 kVA), its synchronization with PV systems, power supply to receivers, and grid voltage restoration after diesel generator shutdown. Analysis of the data focused on power supply continuity, voltage stability, and frequency variations. Findings indicated that on-grid photovoltaic systems had a 7.9% maximum voltage deviation from the standard value (230 V) and a frequency variation within ±1%. In the transient period caused by the grid disconnection and reconnection, a brief period with supply interruption was noted. This study contributes to the understanding of hybrid system behavior during transient regimes.

Applying the principles of open government and administrative transparency in the Member States of the European Union is of significant importance, as they are fundamental to ensuring democratic and inclusive decision-making process. Government transparency is essential for fighting corruption, strengthening the rule of law and promoting accountability and integrity in public administration.

Management accounting holds a position of utmost significance within the public sector due to its important role in enhancing decision-making processes by providing tailored financial information that meets the specific needs of public entities. This financial data serves a valuable purpose in predicting future outcomes, logically structuring resources, conducting in-depth analyses, making prompt decisions, and ensuring consistent monitoring, all aimed at attaining the highest levels of production efficiency.

Studying public administration offers students a diverse range of opportunities to create a significant influence in different sectors of society. Public administration, being an interdisciplinary and applied area, plays a crucial role in advancing and embodying of extracurricular activities, offering a valuable array of practical instruments. This article focuses on a narrative approch of the role of extracurricular activities in training human resources from public administration.