440 research outputs found
Defalcation of European Union Budget in the Romanian Criminal Law
No full textOne of the goals for Romania, after the 1st January 2007, was to protect the financial interests of the European Union to fight against fraud, corruption and other illegal activities. In order to achieve this target, the legal framework has been completed by the Law no. 161/2003 which introduced the article no. 182 in the text of the Law no. 78/2000 regarding prevention, discovery and punishing the corruption acts. The author analyses this new article and he develops the two constitutive elements (actus reus, mens rea), the objective and subjective aspects of the analyzed crime, the ways, the legal punishments applicable to this crime.fraud, financial interests, spending, incomes, actus reus, mens rea, legal punishments.
Contribuţii la definirea conceptului de contabilitatea creative
No full textBUNGET, Ovidiu-Constantin, DUMITRESCU, Alin-Constantin, DELIU, Delia, MĂNDESCU, Ionel. Contribuţii la definirea conceptului de contabilitatea creative. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 51-56. ISBN 978-9975-75-619-8.The general notion of "creative accounting" represents an extensive concept that was debated and presented by many authors in the specialty literature. By analyzing the specialty literature and the motivations of the individuals that are entrusted with governing the entities, we reached to the conclusion that, discussing of creative accounting, in general, the concept can be described, in the light of an holistic approach, from the angle of two components: innovatory accounting and fraudulent creative accounting. In other words, the creativity in accounting may be criticized solely on the fraudulous character, and not by the means of using some skills and knowledge regarding an accounting referential. CZU: 657.3:657.6
The Sahidic Tripartite Isaiah: Origins and Transmission within the Coptic Manuscript Culture
No full textAbstract
This study shows that the book of Isaiah was sometimes divided by Coptic scribes into three parts, each of them being copied individually into a separate manuscript. By surveying the available evidence, the author argues that this practice originated in the 4th century CE and was in use until the 8th century CE. The origins and eventual disappearance of tripartite Isaiah must be connected with the transformations that affected Coptic codices and scribal traditions from late antiquity to the medieval period
Provocări și perspective în educația contabilă
No full textBUNGET, Ovidiu Constantin, FARCANE, Nicoleta, BLIDIȘEL, Rodica Gabriela, DUMITRESCU, Alin Constantin. Provocări și perspective în educația contabilă. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 26-29. ISBN 978-9975-127-67-7.Schimările socio-economice au determinat și vor influența radical modificările în domeniul contabilității (incluzând aici atât raportarea financiară,cât și auditul) direcționate pe patru categorii de factori: tehnologia, metodologia, standarde și competențe. Din acești factori, universităților le revine misiunea de a oferi competențele primare ale formării profesionale conexată cu toate incidențele celorlalți trei factori. Deși tehnologia este forâa motrică, înțelegerea contextuală reprezintă cheia succesului unei educații contabile adecvate. Este o perioadă interesantă pentru cei implicați în educație, necesitând adaptabilitate permanentă și o atenție deosebită. Ne propunem să semnalăm „starea de necesitate” pentru mediul universitar din perspectiva conectivității planurilor de învățământ cu nevoile pieței forței de muncă. CZU: 657:378(498) ,JEL; M41, A23, I23
Subjective Rights that may be Acquisitively Prescribed in the System of the Valid Civil Code
No full textFrom the text of art. 1837, art. 1844 and art. 1895 Civil Code, we get the idea that the acquisitive prescription is applied to the property right. Other regulations (1846 Civil Code , art. 623 and 624 Civil Code ), but, I complete that, by supporting the conclusion of the judicial doctrine and practice, namely not only the property right, but also the other main real rights – usufruct, use, occupancy, servitude and superficies – may be gained by means of the short or long term acquisitive prescription, basing on a specific possession. The accessory real rights (such as the pledge right, the mortgage right, the special privileges and the retention right), the claiming rights , the intellectual property rights and the non-patrimonial rights cannot be gained as an effect of their exertion, as long as it is.Acquisitive prescription, usucaption, gaining real rights, usufruct, use of occupancy, servitude, superficies.
Organizational L’ Economie de la Connaissance - un Defi Pour la Roumanie
No full textL’ économie de la connaissance est le principal pylône de la société de la connaissance. Les concepts de la connaisance, de l’évolution et de l’interaction et de l’institution devraient etre considérés dans une vision compréhensive. Dans cet ouvrage je promoue l’économie de la connaissance comme une sciece consenselle. La connaissance avec l’information représentent les principales forces dans l’économie moderne. La compatibilité entre la société roumaine et le modele de la société de la connaissance est aussi présentée dans l’article. En guise de conclusion j’ai affirmé que l’économie de la connaissance représente le seul mécanisme pour une croissance économique rapide en Roumanie. Dans la société du XXI ieme siecle la valeur n’est pas représentée pas les biens tangibles mais par les biens intangibles: le capital humain.Les investissements dans le capital humain, dans l’éducation, dans la recherche développement conferent des externalités positives.l’économie, la société de la connaissance, l’information, la croissance économique, le capital humain
Artificial Real Accession in the Romanian New Civil Code
No full textThe problem of artificial real accession in the Romanian new Civil Code will be analyzed in this study both in terms of current Civil Code provisions and in terms of a future regulation, the new Romanian Civil Code, which will bring some changes about application but also about the solutions regarding accession as a way of acquiring ownership. The provisions of art. 493 and 494 of the current Civil Code present the hypothesis for operating the artificial real accession. Under the provisions of two articles must make some distinction between the hypotesis in which the owner of the real estate is building itself, or making plantations and works with foreign materials (art. 493 Civil Code.) and the hypotesis in which a person is making this type of works but with own materials on the real estate over which has the right of property another person (art. 494 Civil Code). Although the art. 494 Civil Code does not refer expressly to the third case, it can be applied by analogy, where one person builds with the materials to a third party on the property owned by another person. All three hypotheses are envisaged in art. 580-585, and in art. 594 of the new Romanian Civil Code, being confined to the provision of principle stipulated in the art. 577, paragraph 1 of the same document, that "the buildings, plantations and other work on a real estate return to the owner of the property if by the law or other legal act do not provides otherwise".acquiring ownership, the good faith, the bad faith, the builder, Civil Code
Juridical Regulations Specific to the International Private Law
No full textIn the current conditions in which the activity of the physical and juridical persons develops not only in the internal frame of a state, inside its frontiers, but also in the international life’s frame, we can notice the birth of some juridical reports where the parties are represented by physical and/or juridical persons and where one or more elements are foreign. Therefore, next to the juridical reports appeared after the juridical, technical, cultural, scientific international relations, where the appliance of the internal law does not seem to be sufficient for the respective juridical report. In this context, such a report may be regulated either by means of the conflict regulations, that indicate the law able to lead the juridical report with foreign origin element, immediate to the report with foreign element, so that we can appreciate that the international private law is featured by the existence of two methods for solving the law problems: one of them specific to the international private law that establishes the solving rule of the law problems: one of them specific to the international private law, that establishes the solving rule of the laws’ conflict, the main matter of international private law, by means of the specific regulations, namely the conflict regulations and another one that is common to all the juridical subjects, that appeals to the substantial regulations. Starting from these premises, the current study wants to accomplish an analysis of the most important aspects related to the conflict regulations – regulations that are specific to the international private law.juridical regulation, conflict regulation, international private law, law, conflict.
Diaphragmatic Endometriosis-A Single-Center Retrospective Analysis of the Patients' Demographics, Symptomatology, and Long-Term Treatment Outcomes
No full textDiaphragmatic endometriosis is rare and forms 0.67-4.7% of all endometriosis cases. Evidence regarding its optimal management is lacking. In this study, we retrospectively analyzed the patient characteristics and long-term treatment outcomes of diaphragmatic endometriosis patients. Over a 4-year period, 23 patients were diagnosed with diaphragmatic endometriosis. The majority of patients had coexisting deep pelvic endometriosis. Cyclic upper abdominal pain was reported by 60.9% of patients, while cyclic chest and shoulder pain were reported by 43.5% and 34.8% of patients, respectively. Most patients were treated with laparoscopic lesion ablation, while 21.1% were treated with minimally invasive excision. The mean follow-up time was 23.7 months. Long-lasting resolution of the chest, abdominal, and shoulder pain occurred in 50%, 35.7%, and 25% of patients, respectively. Nonetheless, 78.9% of patients reported major improvement in their symptoms postoperatively. Significantly higher rates of postoperative shoulder, abdominal, and chest pain were observed in patients who received postoperative hormonal therapy compared with those who did not. All patients treated expectantly remained stable. Therefore, we recommend treating diaphragmatic endometriosis only in symptomatic patients. The risk of incomplete surgery should be minimized by a multidisciplinary diagnostic and therapeutic approach with a careful assessment of the diaphragm and the thoracic cavity
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