Noţiunea juridică de daună cauzată prin poluare în context internaţional
Numărul 2 Anul 2012
International adoption of rules relating to damages caused by pollution is due to inappropriate and incomplete national legal systems.In these conditions, the contribution of international conventions is to qualify and quantify certain types of claims (e.g. pure economic loss caused by environmental pollution, costs of measures to prevent or limit pollution, environmental damage).
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Sistemul de control intern
Numărul 2 Anul 2012
According to Romanian National Bank Regulation No 18/2009 regarding the administration of credit institutions activity, the internal process of evaluation of the capital adequacy to risks and the prerequisites of outsourcing their activities as well as according to Basel Committee on Banking Supervision.Internal control is a continuous process, set up for providing a reasonable insurance that the performance objectives of the bank are m...
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Exigenţele evitării dublei impuneri cu privire la impozitele directe: paradigme globale şi metamorfoze europene
Numărul 2 Anul 2012
The first part of this article represents a general inquiry concerning double taxation and its avatars on the global market. First, it shows the mechanisms and phenomena which made double taxation a world-spread economical “evil” and the subtle ties which bind it to the concept – and reality – of tax competition. In this context, we present the historical genesis of double taxation – starting with its medieval roots – and indicate a taxonomic ...
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Despre tipurile de scriitură legală şi diferitele lor caracteristici. Un mic ghid practic
Numărul 2 Anul 2012
This brief essay gives an overview of the types of professional legal writing and proposes a taxonomy of professional legal writing în Romanian law. The essay also provides ample exemplifications and descriptions of different types of documents drafted by attornery în their professional activities.As legal writing is a matter not studied în any systematic way în the Romanian Law Schools, the author argues for its inclusion while attempt...
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Particularităţi ale creanţelor împotriva averii debitorului insolvent rezultate din contractele de leasing
Numărul 2 Anul 2012
Leasing contracts are useful tools for many companies in regard to their activity. Easy to complete and often containing credit conditions more relaxed than the conditions needed in obtaining a bank loan, these agreements are included in the trade funds for a significant number of companies that go insolvent.
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