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Narcisa-Mihaela Stoicu and Anca-Florina Moroşteş

Abstract

The Parliamentary control is exerted not only on the Government but also on some autonomous administrative authorities and on some special bodies under its subordination. The constitutional norms are extremely synthetic on this form of parliamentary control, as only the art. 116 par. 2 of the Constitution stipulates that specialised bodies may be established which to function under Government subordination or as autonomous administrative structures, by organic law.

The Ombudsman Institution is an autonomous administrative authority established according to the Constitutional provisions, the activity of which is under Parliament control.

For the first time, the Ombudsman has been established in Sweden as additional tool to the control exerted by the Parliament on the executive power. Additional guarantees were enforced by it, as being an institution with democratic character, for the defence of the rule of law and for the protection of the individual rights and freedoms.

On the Ombudsman’s appointment and role, the article 58 of the 1991 Romanian Constitution stipulates that the person in charge is to be appointed by the Chamber of Deputies and the Senate in joint meeting, its appointment being of five years and that the Ombudsman cannot have another civil or private service except for the teaching positions in higher education.

Open access

Viktorija Skvarciany and Daiva Jureviciene

Abstract

The banking sector has developed and extended the use of its services in the past decade. In fact, nowadays mobile banking (M-banking) is the most developing service offered by a bank. In order to encourage customers to use m-banking services, it is extremely important to get clients to trust the M-banking services provided by the bank. This article discusses private clients’ trust in mobile banking in Latvia. Hence, the goal of the research is to identify the key factors driving individual customer’s confidence in mobile banking. In order to determine the weight of each factor, expert evaluation method based on analytic hierarchy process (AHP) was used. The results showed that the most vital factor affecting private clients’ trust in mobile banking is customer characteristics, especially customers’ computer literacy. However, after summarizing all the subfactors, it became clear that the most powerful in the trust-building process is convenience/practicality of using a mobile application. However, there is a limitation – the survey was conducted by interviewing experts, which means that the results may differ from the responses of the clients themselves.

Open access

Moldovan Iosif Florin

Abstract

One of the evidentiary means used in medieval legal procedure was the so-called judgment of God, judicium dei, also known as ordeal, from the Latin term ordalium. Ordeals were characteristic of all peoples in their various stages of development. They were based on the belief that divinity could intervene and perform miracles, disregarding the laws of nature, in order to prove one’s innocence. In the Middle Ages ordeals were widespread on the territory of Transylvania, too, the ordeal of fire being one of the most commonly used means of proof. In this paper I will try to show the characteristics of this evidence in relation to others that were used at that time, looking at them through the lenses of the documents of the time and of personal research.

Open access

Florin Dumiter, Ștefania Jimon and Marius Boiță

Abstract

Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

Open access

Rita Bužinskienė

Abstract

In accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

Open access

Velga Vevere, Consuelo Resentini, Marcos Garcia Alfaya and Angel Muniz Mejuto

Abstract

Internationalisation of education and student mobility (incoming and outgoing) has become a significant factor in the sphere of higher education. These processes lead to interaction between local students and exchange students, as well as between exchange students and host universities. Being in the foreign country for a certain period (one or two semesters) requires some cultural and social adaptation that could or could not be problematic for various reasons. In order to maximise benefits for the exchange students and host universities, it is important to identify existing problems and to offer possible solutions. The aim of the current paper is to research the critical aspects of cultural adaptation process of ERASMUS students in Latvia. The international group that consists of a professor of the University College of Economics and Culture and three exchange students from Italy and Spain carried out the research. The empirical methods used were the following: a survey of ERASMUS students (non-probability purposive sampling) and semi-structured interviews with the host university ERASMUS coordinators. The data processing methods were the descriptive statistics as well as the thematic content analysis. On the basis of critical issues identified during the research process, the authors worked a set of practical solutions aimed at the host institutions.

Open access

Răzvan Cosmin Roghină

Abstract

The year 1991, the year when the current Romanian fundamental law came in to force, designed a constitutional moment built on profound political and societal emotions. These emotions pushed the Constituent Assembly in search of an answer, in the form of a solution, to the question „What do we not want?” The answer was: “An authoritarian president / chief of state!” Consequently, the position of the head of state in the political scaffolding received an increased attention. Unlike the Communist president, who exercised great powers, the new president was thought and designed antagonistic to his predecessor. He was reduced to a role of a simple mediator. However, more than 20 years after the fall of the communist regime, the “traditional” authoritarian personality of the president transcended - of course, not as pronounced as in the communist era - the finality of the presidential role and of the presidential attributions stated in the Constitution. As we shall see, the “player president” emerged and got confirmed by the Romanian Constitutional Court against the desideratum of the constitutional moment of 1991.

Open access

Anna Jędrzychowska

Abstract

This article demonstrates the size of the budget gap that arises in a household after the death of that member who was the breadwinner of the family. It also describes how this gap can be covered by motor vehicle liability insurance. One source of funding for this gap could be, for example, an annuity for indirect victims. In many EU countries, people who are members of the household of the deceased are considered to be affected as a result of his death. Those indirectly affected will include the family members and relatives of the deceased (spouse, parent, child, sibling, and cohabitant). The person responsible for the death should pay compensation to the family members of the deceased. One of the elements determining this compensation should be the loss of income to the family of the deceased. The second element is compensation for the lost personal contribution. This paper presents the study of literature as an introduction to the relevant issues. The problem of compensation for lost income will be illustrated by legal regulations and calculations based on the account actuarial-term annuity. The study focuses on the selected EU countries. This article is part of a broader study by the author on the material consequences of personal injury and sources of their financing.

Open access

Daniela Cristina Creţ

Abstract

Ensuring access to justice for all litigants, whether individuals or legal persons, and the operation of the principle of equality for parties in a civil trial, involves, among other things, providing appropriate legal assistance, including by granting certain exemptions, reductions, or postponements in the payment of legal fees stipulated by law to those who do not have the financial resources to initiate and sustain a civil trial. Throughout the following we shall emphasise certain aspects of the right to legal assistance, as seen from the perspective of both domestic legislation, and certain European documents.

Open access

Saleh Al Shraideh

Abstract

Despite the large number of reservations registered by Member countries, making it one of the, if not the, most heavily reserved human rights treaties; the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) has managed to achieve a very high rate of states’ membership [1]. Currently, 187 countries out of the 193 United Nations Members are parties to CEDAW [2]. What is strange to digest, however, is the fact that the United States is one of the seven countries that are yet to ratify the Convention [3]. This article provides an insight into the position of the United States from the ratification of CEDAW. It examines the merits of arguments made for and against the ratification and their rationale to provide a better understanding that explains what is considered by many as a buzzling stand of the United States from the Convention.