Articole din categoria: Anul 2022

Dinamica dreptului transnaţional
Numărul 1 Anul 2022
The dynamics of transnational law constitues a generous research topic. However, the aim of this article is more modest, limiting itself at preliminarly contemplating the way transnational law is evolving effortlessly. Conceptualized also as a methodological tool, transnational law inspires the so-called „network” contracts and the so-called „organisational contract” of the social life, business life included.The dynamics of internation...
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Comercializarea influenţei. Reguli și nereguli în influencer marketing
The Internet has led to the migration of commercial advertising in the cyberspace, where professionals who seek to promote their products/services are forced to fight for the consumers’ attention. One form of online commercial advertising, which they use to a significant extent, is that carried out through influencers. These advertising providers commercialize their influence. In order to present some of the legal issues stemming from the inf...
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Abordări conceptual-teoretice și practice în relaţia contabilitate-fiscalitate (scutire impozit profit investit, leasing financiar, amortizare)
Numărul 1 Anul 2022
We approached this study, without claiming to be exhaustive, from the perspective of complying with accounting and tax rules, focusing on tax optimization of the profit invested in the acquisition of tangible fixed assets and also with the presentation of possible errors in accounting and tax treatment of these operations.In our opinion, although the text of the law has an unambiguous interpretation, due to the imperfection of ...
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Moneda electronică și politica monetară
Numărul 1 Anul 2022
Electronic money is changing the process of transmitting monetary policy effects. Therefore, the macroeconomic implications of using this new type of currency is concerning the central banks around the world.This paper aims to summarize the main analyzes of this phenomenon. Theseanalyzes, conducted by the specialists of central banks and by academics, show that the erosion of the monetary base produced by technological advances in...
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Finanţarea utilizând criptoactive
Numărul 1 Anul 2022
The study is dedicated to the examination from a normative, theoretical andtechnical perspective of companies’ fi nancing using crypto-assets (tokens andstablecoins), distributed ledger technology (DLT) and blockchain, representinga viable alternative to traditional financing methods. The sale of tokens (utilitytokens, security tokens) in exchange for fiduciary currency or other crypto-assets (including stablecoins) is...
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Adresarea întrebărilor în context judiciar
Numărul 1 Anul 2022
The questions asked in a judicial context are not based on curiosity. Unlike the usual conversations, judicial interrogations are intended to serve as a probative thesis, respectively to obtain information, acknowledgments or contradictions that clarify the disputed legal relations and contribute to their resolution. Preparing questions, techniques for addressing questions and anticipating the answers, those are essential steps for any litigat...
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