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Since the Romanian legislator did not exhaustively define the legal regime of the sanction of revoking the donation for the non-fulfilment of the duty, a sanction with a restricted area of application, we appreciate that this role, of establishing or configuring its scope of application, falls under the incidence of the judicial doctrine and practice. Starting from this premise, the topic proposed for analysis focuses, mainly, on the legal regime of the sanction that intervenes in the event that the obligations instituted by the donation contract for the donee are not complied with, respectively on the sanction of revoking the donation for the non-fulfilment of the duty, which represents one of the exceptions expressly recognized by the legislator from the principle of irrevocability of donations. The purpose of the article is to capture and make a synthesis of the established jurisprudential perspectives in the matter of revoking the donations for the non-fulfilment of the duties established within such a contract. At the same time, we propose to present a brief analysis of this civil sanction and the similarities which it presents to the sanction of resolution or of termination of the civil legal acts. Furthermore, we intend that the present material be the basis for the identification of some additional criteria of assessment, to be taken into account by the courts of law when they are called to analyze and to assess the incidence of this civil sanction in those cases where the particularities of the case confer substance to the distance between the two diametrically opposed solutions for the settlement of the case. [ABSTRACT FROM AUTHOR]

Copyright of Strategic Universe Journal / Univers Strategic is the property of Dimitrie Cantemir Christian University, Institute for Security Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Pandectele Române is the property of Wolters Kluwer Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

After over 20 years of precarious legal status of state-owned enterprises and considering the financial crisis, the Government Emergency Ordinance No. 109 of December 2011 took a step forward in separating state-owned companies governance, from political government. This paper critically describes the corporate governance principles as they result from the late 2011 reform, namely the principle of non-interference of government in ordinary activities of steate-owned enterprises, the principle of effective control of the tutelary authority on the enterprise's own administration and the principle of separating management and contro within the enterprise's management function. Principles are taken from OECD guidelines (2005) and the governance mechanisms of general company law, leading to a structure similar to the common company law, despite the fact that the choice between a unitary and dual system is limited, the independence of board members has a different meaning from private companies, and accounting law creates confusion in terms of the audit committee and the statutory audit. [ABSTRACT FROM AUTHOR]

Copyright of Studia Universitatis Babes-Bolyai, Iurisprudentia is the property of Babes-Bolyai University, Cluj-Napoca, Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The transition to the international accounting standards represents a complex technical construction that involves significant resources, financial, as well as human, capable to face multiple changes. This article presents the way in which the international accounting standards were implemented in Romania, by reflecting the multiple changes made in the accounting regulation domain, with the purpose of outlining the advantages and disadvantages involved by this implementation. In the last ten years, in Romania, the transformations and the changes in the accounting system followed a direction that aimed, first of all, the harmonization with the European accounting directives and international accounting standards (in the past), the conformity with the European accounting directives (in the present) and probably, the conformity with international accounting standards (in the future). [ABSTRACT FROM AUTHOR]

Copyright of Metalurgia is the property of Fundatia Metalurgia Romana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)