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The article deals with five attributes of the NGO–municipal relations: institutionalization, intensity, functionality,mutual trust and resource dependence. A theoretical model of NGO–local government relations was formedon the basis of those characteristics. The model is based on normative assumption that institutionalized,intensive, functional, based on mutual trust and in terms of resource independent NGO–municipal relationssustain local democracy.The survey conducted in municipalities of Vilnius city and Ukmerg district revealed that interaction betweenmunicipalities and NGO' s is limited by those major obstacles which is possible to distinguish into three majorproblem groups:• Intolerant attitude of municipal representatives towards NGO;• The lack of activity of NGO' s and citizens in general;• Different attitudes towards cooperation among representatives of municipalities and NGO's which negativelyaffects functionality of interaction.The identified problem groups have proximate relationship, where the first problem group (the attitude ofmunicipal representatives) has an impact on the third one (functionality of cooperation) and the second problemgroup (NGO activity), as research results suggest, may have impact on the first and third problem groups. Theresearch identified differences of interaction between municipalities and NGO' s in Vilnius city and Ukmergëdistrict, it was revealed that NGO' s are more independent and forms of their activities are more varied in Vilniusthan in Ukmergë district. Some problems that cause obstacles to the NGO-municipal interface are closely relatedto the work specifics of non-governmental and municipal organizations as well as civic culture, social psychologyand mentality of the inhabitants of Lithuania.

This paper investigates local government budgeting and local debt with three preoccupations(i) the existence of any legal requirement for a local balanced budget,(ii) a possible control from higher government levels on local budgeting and borrowing and(iii) the implementation of the Maastricht convergence criteria for local public finance.The framework of discussion is given in six sections. The introductory section recalls two issues, Maastrichtand recurring public deficits, which give the general background to the paper. Ten key issues are formulated insection 2. Owing to the heterogeneity of the accounting systems of local finance in Europe, some common definitionsare necessary and are given in section 3. Section 4 presents a sequence of six questions with the intent ofassessing the degree of budget discipline in the particular country. Questions about how the budgetary rules influencethe budgetary position and the fiscal outcome of the communes in one country are presented in section 5.Tentative results are discussed in section 6.

On November 19, 2014, a panel of experts convened at Ryerson University to discuss the consequences of recent developments in Canada's immigration and settlement policies. These developments have been summarized in the RCIS Working Paper A Critical Review and Assessment of Canada's Fast Changing Immigration Policies by Lotf Ali Jan Ali. The panel consisted of Ratna Omidvar, Executive Director of the Global Diversity Exchange; Morton Beiser, Professor of Distinction in Psychology; Gil Lan, Assistant Professor, Ted Rogers School of Management; and Naomi Alboim, Adjunct Professor at Queen's University School of Policy Studies. The panel was chaired by Academic Director of RCIS, Harald Bauder. In this Research Brief, we summarize the main points of the discussion.¹ ; Nyagano-Manungo, Barrass, Pekic. (2015). Canada's changing immigration policies: report on panel discussion. Toronto: Ryerson Centre for Immigration and Settlement.

In May 1944, at the age of 33, the lawyer and writer Ottó Kornis was crammed into a cattle car in his native Transylvanian town, Kolozsvár (in Romanian: Cluj; after 1974: Cluj-Napoca) with 72 of his fellow Jewish citizens, his parents included. They were deported to Auschwitz-Birkenau. His parents were murdered upon arrival. Out of all the passengers in that cattle car, only he and four other Jews survived the hell of the death and forced labour camps. As soon as he returned home, he wrote a book about his experience titled Smoke ( Füst), which was published in November 1945 in Cluj by the Minerva Literary and Printing Institute and was one of the very first books about the Nazi camps. The present study deals with Kornis' career and fate from the early years of his youth until his death at the age of 38, only four years after the end of the war. It is a microhistory that explores the career and work of a celebrated and award-winning, then completely forgotten author. His life story reveals the central problems that preoccupied most of the survivors who returned from the Nazi camps to multi-ethnic Transylvania; it also helps to document the literary memorialisation of the Holocaust during the early post-war period.

VAT is an indirect tax paid by the subscriber in accordance with the purchase - the sales net. In the European Union the VAT system is strictly regulated, because this tax has a significant influence over the development of the EU's single market and production by ensuring adequate competitiveness. The main document regulating the sale of production, including agricultural and food products, the VAT regime across the EU is 2006, dated 28 November the European Council Directive 2006/112/EB on the common value added tax system. This Directive regulates practically all aspects of the application of VAT. In addition to this threshold, there are still some of the European Council and European Commission directives on the specific application of VAT to the hearings. Lithuania VAT introduced in 1994, at 1 day, entry into force of the Republic of Lithuania Law on value added tax Nr. I - 3455 which operated until 2002 30 June. Since 2002, entered into force on 1 July the new version of the VAT Act. Latest version of the Law 2008 of December 18 and 23 days of the year 2009, June 26 at substantially changed the standard VAT rate and abolished the former VAT exemptions.EU single market, with free movement of goods, the flat agricultural commodity prices, the growing influence of neighbouring countries have a comparative advantage. Realizable at the same price, indirectly, the Polish producers processors a competitive advantage on reduced VAT rates as compared to Lithuania the producers, processors. In addition, the zloty exchange rate fall in a competitive advantage over Lithuanian food products has increased (example: the price 100Lt/kg, Lithuanian producer - processor, realized the product remains 69Lt/kg, while Poland - 100Lt/kg, it is more 45proc). The 5 or 9 per cent rate of VAT is practically the price difference becomes a zloty exchange rate fluctuation. Value added tax increase had a negative impact on Lithuanian and vegetable sector. Trading company, with its significant market power, the VAT increase on to the shoulders ...

In this article the empirical data about the usage of e-services by rural dwellers and small and medium enterprisesare presented. The survey was carried out all over Lithuania with the purpose to analyze the peculiaritieshow small and medium enterprises (SME) and rural dwellers use e-services and to distinguish a demand fore-services in rural Lithuanian regions. The results show that the use of e-services among SMEs is determinedby the general demand of communication with concrete state institutions. Citizens usually use public services intraditional ways; electronic means are used very rarely. However, making comparison between citizens whouse public e-services at least once with those who use e-services constantly, it was noticed that e-services arequite popular, especially talking about such services as e-services of involvement in higher education, public libraries,employment agencies, e-government, post, city public transport and public information announcement.

The warmińsko-mazurskie region has one of the highest unemployment rate in European Union countries (27,3%). One of the most important task of local authorities is to limit this phenomena by creating the environment to develop entrepreneurship and particularly by development the SME sector. The conditions of development of SME sector are one of the most important part in local development strategies. The factors of SME development influence the development of whole region. The amplification of local economy has a big impact for the development of local community. In the article the Strategy analysis of warminsko-mazurskie was conducted. The main objective of the analysis was to show the elements of strategy directly connected with the development of SME sector. One of the objective in the strategy was totally commited to this sector. It sounds: "Well developed entrepreneurship". During the analysis it turned out that all instruments of supporting the enteprises should be laid on SME sector, particular those which arise lately.

One of the most important goals of local and regional economic policy is to help entrepreneurs develop in more effective way and encourage residents to start their own business. The purpose for it is a direct linkage between development of entrepreneurship and local and regional development. In this field self-governments belong to main stakeholders and perform their tasks by supporting entrepreneurship. The range of possible policies and programmes that can be undertaken is wide. Self-governments and other institutions that operate in business environment in regions develop their own strategy of actions, decide what instruments should be used, cooperate in order to achieve the best results etc. The necessity of performing tasks in the analyzed field is stressed also by European Union. The EU funds support not only fostering entrepreneurship and entrepreneurs (mainly small and medium – sized, SME) but also the institutions that give such a help to entrepreneurs. The article presents some of the findings of the research conducted in 4 countries that examines the activities of self-government in supporting SME sector. The regions of Belarus, Finland, Latvia and Poland were chosen, in order to examine the strategy of local authorities in the countries representing member states of EU (both so called "old" and "new") as well as a non-member state. The closing remarks include conclusions and advises that are the result of research conducted*.

International audience ; This article discusses the last decade of debates about the evidence of the angel and sweat like drops of blood, in the Gospel according to Luke 22:43–44, on the Mount of Olives, shortly before the arrestation of Jesus. Based notably on the three most ancient witnesses, 0171, P75, and P69, it supports the hypothesis of an early omission resulting from disagreements among Judeo-Christians in Egypt, in the first half of the second century CE. The reception of the figure of a Jesus martyr, strengthened by a silent angel in a fight of prayers, had become a bone of contention: this motive had become embarrassing for Judeo-Christians in the sensitive political context of the Diaspora Revolt (115-117), until it was withdrawn from the text. The memory of the fighting Jesus has then survived in minority circles, as attested in several sources reporting the angel's words.

In the modern world, the Internet representation of an organization has long ceased to be a fashionable trend, but has become a significant form of communication dictated by the requirements of time. The effectively organized work of the Internet representation helps to inform about the results of activities and achievements, to form image, to establish communication and feedback, affordable, prompt service and liaison. In the conditions of information competition, it is especially important for scientific organizations to be present in the Internet space. Conventionally, Websites are considered as the Internet main representation. A relatively new type of the Internet representation are pages in social networks, including those of scientific libraries and research institutes. Despite the common tasks and related functions, they have a number of differences and advantages over each other. It is proposed in the study to consider profiles of scientific organizations and author profiles on scientific platforms (Web of Science, Scopus, ORCID, RSCI, ScienceID, ResearchGate, Google Scholar and others) as a specialized type of the Internet representations. Unlike websites and social networks, they are aimed only at specialists in the scientific field. The purpose of the work is to determine whether the profile of the organization and the author's profile of the scientist is a kind of the Internet representation. The article considers approaches to understanding the Internet representation, types, tasks and criteria characteristic of all types of the Internet representations, the definition of the "Internet representation" has been formulated. Scientific profiles have been analyzed from the viewpoint of their compliance with the tasks and criteria of the Internet representative offices. The role of the scientific library in the formation of the Internet representations of scientific organizations has been determined.