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Search Results: 1 - 10 of 967 matches for " Cornelia LEFTER "
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Considerations Regarding the Notion of “Enterprise”
Cornelia Lefter
Theoretical and Applied Economics , 2007,
Abstract: The participants of internal and international economic exchanges, the partners that competein a market economy are always the “enterprises”, no matter their name and form. In Romania after1989, the economic legislation and practice took from other countries experience different terms toidentify these participants: company, firm, economic agent, etc. The meaning of these terms has, as a rule,a different content than that devoted by Romanian commercial law to the term “enterprise”. Accordingto this, there are presented some considerations based on the Romanian and European Community’slegislation that justify the necessity that the term “enterprise” regain a new content according to thedynamic of economic life and the European rules in force.
International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania)
Cornelia LEFTER,Simona CHIRIC?
Theoretical and Applied Economics , 2010,
Abstract: The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments is the accession of Romanian into European Union. During pre- and after accession phase Romania has adopted the mandatory European fiscal legislation. Beeing member of EU, Romania has indirectly amended many of its double tax treaties sparing the long process of legislative amendments, including individual renegotiation and amendment with each of the contracting EU member states.
Systems of Enterprise Governance and their Effects on the Economic Performance
Alecxandrina Deaconu,Cornelia Lefter
Theoretical and Applied Economics , 2007,
Abstract: The systems presented by the world managerial theory and practice display the concern forfinding solutions adapted to the permanent changes taking place in the external environment or insidethe economic organizations. In the following, we will focus on the concept of enterprise governance,highlighting the ideas on which the functioning of this managerial system is based and its effects onorganizational performance and on the stakeholders’ satisfaction. The analysis of the more or less recentevolutions in various European countries, of the success and failures registered by now, allows us todraw out useful principles on which we could substantiate the managerial actions meant to sustain theimmediate and future performance of the economic organizations.
The Sources and the Effects of the Individual Power in the Economic Organizations
Alecxandrina Deaconu,Cornelia Lefter
Theoretical and Applied Economics , 2007,
Abstract: Few concepts have such an important significance, both for individuals and for organizations,as it happens with the concept of power. To be in power, to have full powers, to obey power, to gainpower are expressions that translate the individuals’ conscious or unconscious concerns, obsessions orrelations that allow the functioning of the social groups.In their turn, the organizations are the theatre of numerous power games and conflicts. These are notconnected only by personal ambitions, but also by the fact that the individuals and the groups, diverse asstructure and functions, have objectives that do not coincide entirely.Moreover, each individual has a different vision regarding the means, methods or strategies necessaryto get a good functioning of the entire organization. Everyone tries, more or less, to defend the owninterests, which do not necessarily correspond to those of other persons and groups. It is thus natural toemerge conflicts.All these observations require a careful investigation of the power sources and the effects in aneconomic organization, so that we could prepare mechanisms able to diminish the risks of the destructiveconflicts.
The Closing of the Insolvency Procedure
Cornelia Lefter,Ana Maria Lupulescu
Theoretical and Applied Economics , 2007,
Abstract: The achievment of the balance between the offer and the demand in a market economy makes that some merchants win and others lose. Losing in business is a normal risk, usually assumed by any merchant. But when the merchant record losses, the issue is of engaging his responsibility before all those that may be damaged due to his negative results. Faced to this reality, the commercial legislation, by way of the collective procedure, has tried to found the most adequate means to reduce up to the maximum the negative influences that the losses beared by a merchant may have on his creditors. According to this, from the new law of the collective procedure (Law no. 85/2006) there have been analized those cases of closing the procedure and their effects which raised already problems in practice and aroused interesting doctrinal controversies.
Law Antimonopoly of China – a Model of European Inspiration
Cornelia LEFTER,Oana OPREA (TEODORESCU)
Theoretical and Applied Economics , 2011,
Abstract: Globalization of present world economy has not only an economic component but also an important juridical aspect. Many countries are concerned to review or to supplement their internal legislation in order to make it compatible with legal rules that already exist in other countries or geographical zones that, usually, have an important role within their economic exchanges. China represents such an example, a country that, in the last decades, has intensified its commercial exchanges with EU member states. This trend was encouraged by the adoption of the Law Anti-Monopoly in China.
The Regime of Contracts under Execution within the Insolvency Procedure
Cornelia Lefter,Ana Maria Lupulescu
Theoretical and Applied Economics , 2008,
Abstract: According to the Romanian law the debtor that faces financial difficulties of a certain extent can be the object of the insolvency procedure, regulated by Law no. 85/2006 concerning the insolvency procedure. Because the insolvent debtor is no longer trustworthy to its contractual partners and cannot execute the assumed obligations, there is a risk that these contracts cease, or the services that are incumbent on contractual parties are not executed. This is why, it is very important to know within the insolvency procedure and, especially during the judicial reorganization period, what will be the treatment of contracts concluded prior to the opening of this procedure and still not executed, the so-called “contracts under execution”. Also, after clarifying the concept of contract under execution, it is important to establish who has the right to opt between their continuation, or their cancellation. On the other hand, there are presented the special rules provided by Law no. 85/2006 for some categories of contracts concluded prior to the opening of the insolvency procedure, such as: labor, lease, commission contracts, master of netting agreement or contracts concluded intuitu personae or by a debtor that is the owner of a leased building, etc.
Theoretical and Practical Aspects Regarding the Nulity of Commercial Companies
Cornelia Lefter,Ovidiu Ioan Dumitru
Theoretical and Applied Economics , 2009,
Abstract: The absence of a Romanian legal definition of the concept of nullity of commercial companies arouses a lot of questions. The delimitation of this concept is very important for a correct establishment of its field of application. In other words, are the cases of nullity of commercial companies regulated only by Law no. 31/1990 or by the provisions of common law as well?Started from the fact that the nullity is not considered by the legislator a simple sanction applicable to the juridical acts but it affects directly the existence of the company and becomes a means to sanction the creation of a legal person by disregarding the imperative legal provisions, we analyzed firstly the Romanian (II) and the EU legal provisions regarding the nullity of commercial companies. The elements of this analyze helped us to qualify the nullity of commercial companies and its effect (III). Finally, through the conclusion formulated we hope to call the attention on the fact that a company, even created through the non-observance of the legal rules, can be viable from economic point of view and it is senseless to make it disappearance.
Dissolution of the Commercial Companies due to the Passing of Time Established as a Duration of the Company – Theoretical and Practical Aspects
Cornelia LEFTER,Ovidiu Ioan DUMITRU
Theoretical and Applied Economics , 2011,
Abstract: At the creation moment of a commercial company, the partners have the obligation, according to Law of commercial companies, to establish its functioning duration. This duration can be limited or unlimited. The fulfillment of the time for which the company was established imposes its legal dissolution. This kind of dissolution produces specific effects that, during the time, have made the object of theoretical and practical controversial debates that we try to explain here.
News in Competition Regulation in Romania. Institutional Consolidation of the Competition Council
Cornelia LEFTER,Oana OPREA (TEODORESCU)
Theoretical and Applied Economics , 2011,
Abstract: Upon the coming into force of the Law 149/2011, the recent changes in the Competition Law bestow additional power and authority upon the Competition Council. The competition authority can now expand its sphere of information use obtained during an investigation or inspection, can admit or reject hearing requests at its latitude, delegates new responsibilities to commissions and sanctions unfair competition deeds.
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