Search Results

You are looking at 1 - 5 of 5 items for :

  • sustainability x
  • Criminal Law, other x
Clear All
Open access

Martian Iovan

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

Open access

Pavel Palcu and Anca Florina Morostes

Abstract

While conducting research on the scene or during the entire phase of criminal prosecution, especially for the identification of the authors or settlement of the controversial circumstances, criminal profiling by a forensic psychologist will reduce the circle of suspects, as well as provide assistance in determining possible connections with other crimes and offer to judicial organs sustainable strategies for the solution of the case. In addition to identifying and processing the material traces found on the scene, concern falling strictly within forensics, in the future, efforts against criminality of the third millennium will be oriented towards the interpretation of human behaviour with criminogenic finality.

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

Florin Dumiter, Daniel Berlingher, Anca Opret and Silvia Todor

Abstract

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

Open access

Florin Dumiter and Ștefania Jimon

-57. [4] Brian Caster, After NatWest: how courts should handle OECD commentary in double taxation treaty interpretations, Northwestern University Law Review Vol. 105, No. 3, 2011, pp. 1317-1346. [5] Michael S. Kirsch, The Limits of Administrative Guidance in the Interpretation of Tax Treaties, Texas Law Review Volume 87, Number 6, 2009, pp. 1063-1135. [6] C John Taylor, Twilight of the neanderthals, or are bilateral double taxation treaty networks sustainable?, Melbourne University Law Review, Vol. 34, 2010, pp. 268-311. [7] Bert J Zarh, Double Tax