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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.
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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Dorel Mates, Adriana Puscas, Antonela Ursachi and Eduard Ajtay
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?
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.
Remus Daniel Berlingher and Georgeta Valeria Sabau
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.
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.
There is no doubt about risky nature of international trade. Such risk can be conceptualized as country risk, transportation risk, customer risk and etc. Documentary Letters of Credit (LC) are used as a method of payment in international business for many centuries in order to reduce risk of trade specially when parties are located in different countries and do not have precise information from financial standing of each other. In such occasion LC will reduce the risk of trade by shifting payment obligation from buyer as an individual to a payment guarantee of a bank as a legal entity in return for presentation of complying documents with terms of credit by seller. Familiarity with legal nature and different legal frameworks which govern the international operation of documentary letters of credit can facilitate the process of international trade for businessmen and boost national economies. However, lack of knowledge about them can impose huge losses on international traders. Situation will be more complicated when we understand that there are many internationally recognized legal frameworks which can affect the operation of LC and they get frequently updated in order to address technological and economic developments in global market. In this paper, author tries to answer questions regarding (i) what are international legal frameworks governing operation of documentary letters of credit? (ii) which areas of LC operation has been covered by them and (iii) how do they address the legal questions regarding international operation of documentary letters of credit?