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The Environmental Education Dimensions for Sustainable Development

environmental education. 10. European Comission. (2008). Attitudes of European citizens towards the environment. Special Eurobarometer.68.2, http://ec.europa.eu/publicopinion/archives/ebs295en.pdf. 11. Guvernul Romaniei. (2008). Strategia Nationala pentru Dezvoltarea Durabila a Romaniei. 12. Hoggan, J. (2009). Climate cover-up. Vancouver/Toronto/Berkeley: D./ M. Publisher. Inc. 13. Iovan, Martian. (2014). Eco-Education: A Required Element of Public Policies for Sustainable Social and Economic Development, in

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Simion Bărnuţiu – Pioneer in the development of the law sciences and of the legal education in Romania

Abstract

The author analyses in this paper S. Bărnuţiu’s contribution to the establishment of the legal education and to the development of the sciences of the Law in the Romanian area during the mid-19th century. Adept of the natural law philosophy, ardent promotor of human and people’s rights, Bărnuţiu remains a personality of reference in the Romanians’ history not only for being the political leader and ideologist of the Transylvanian 1848 Revolution, but also for establishing the legal education at the University of Iasi by inspiring himself from the curriculum of the profile schools of law from the Western Europe. Having a unitary conception on the law and on the history of law, considering the law from a systemic perspective, Bărnuţiu contributed into the edification of a modern, constitutional, and democratic State in the united Romanian Principalities.

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German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

Abstract

This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

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The Defence of Necessity in International Law and Investor Versus State Dispute Settlement

References 1. Abbott, R., Erixon, F., Ferracane, M.F. (2014). Demystifying Investor-State Dispute Settlement (ISDS), 5 ECIPE Occasional Paper. 2. Boed, R. (2014). State of Necessity as a Justification for Internationally Wrongful Conduct, 3 Yale Human Rights and Development Journal 4. 3. Brownlie, I. (1963). International Law and the Use of Force by States, Oxford University Press, Oxford. 4. Burke-White, W.W., von Staden, A. (2010). Private Litigation in a Public Law Sphere: The Standard of Review in Investor-State Arbitrations, 35 YALE J

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The influence of accounting system regarding accounting and taxation of entities

Abstract

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one.

The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation.

The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?

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The Need for Diversification of Forensic Tactical Rules Applicable to Crime Scene Investigation

Abstract

The unprecedented development of cybernetics was concretized by the emergence of computer technology in ways difficult to predict. In this context, the international underworld and organized crime have expanded the area of criminal acts, but equally there were new investigation possibilities for the police and judicial authorities, limiting the role of intuition and flair, of human spontaneity, the center of gravity falling on their ability to use new technology intelligence they have at their disposal.

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General considerations on the enforcement (application) of law

Abstract

Law is a system of norms developed and/or recognized by the state as norms guiding human behaviour according to the values of that particular society, establishing rights and obligations, principles and definitions, structures and relationships of social organization and activity that must be obeyed and which, when necessary, are insured by the coercive force of the state. Thus, the development of this system of norms is not an end in itself, but is intended to regulate all social relations, guide human behaviours and achieve the aims of the law. The enforcement of law is the process of translating legal rules into practice, through which the subjects of law obey and execute legal norms, and state authorities apply them, depending on their competence. The enforcement of law depends on a number of factors that shape law, such as its natural framework of existence, the historical context and the ethnic and national particularities of that community’s development, the economic factor or framework, the framework and particularities of the political system, the cultural-ideological framework or factor, the international framework or factor, etc.

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Evidentiary means in feudal Transylvania. Ordeal By fire (holding a red-hot iron)

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.

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