Suchergebnisse

Straipsnyje, vadovaujantis galiojančių Lietuvos Respublikos teisės aktų analize ir kitais šaltiniais, anali­zuojamas vienas iš esminių mokesčių kaip teisės kategorijos elementų – mokesčių lengvatos. Šis teisinis reiškinys vertinamas Mokesčių administravimo įstatyme įtvirtintų apmokestinimo principų kontekste, turint tikslą išsiaiškinti, ar jo įteisinimas įstatymuose neprieštarauja visų pirma mokesčių mokėtojų lygy­bės principui. Šalia to straipsnyje atskleidžiama mokesčių lengvatų esmė, nustatymo tikslai, pasireiški­mo formos ir kiti su mokesčių lengvatomis susiję teisinio reguliavimo klausimai. The article deals with the problem of the tax advantages in Lithuanian tax law.The study is based on the review of current tax legislation of the Republic of Lithuania that estimates tax advantages to be as one of basic structural elements of each tax, first of all, and on the standpoint to this legal phenomenon from the positions of it's correspondence to the legal principles of taxation legitimizated in the Tax admi­nistration Act of 2004. Special attentiomn is given to the questions of legal definition and to the analysis of the content (legal forms) of tax advantages.

Includes bibliographical references (p. 218-236). ; In 1994, South Africa was emancipated from apartheid, and in 1996, a new democratic Constitution was released. This charter envisioned a progressive society and placed emphasis on equality, multiculturalism, reconciliation and freedom. The state targeted the cultural industries, including cinema, to carry this new vision to the nation. The problem, however, was that the production, exhibition and distribution infrastructure inherited from apartheid was not only dominated by Hollywood, but also exclusively catered for the white sector of the nation. This monopolised, racially skewed structure continues to pose an obstacle to the dissemination of progressive identities and the sustainability of local cinema. Through an analysis of relevant film policy, industry structure and specific cinematic texts, this study aims to trace the intersection between the dynamics of national identity representation and South Africa's political and economic position as a developing nation in the global marketplace. The research presented took place over a period of three years (2007-2010) and incorporated both quantitative and qualitative methods.

This work, part of the Spanish government's National I + D Plan 2004/07, entitled "Observatics: the implementation of free software in ICT centres in Andalusia: an analysis of its effect on the teaching-learning process", aims to describe the most recent impact of online communication technologies on education in Andalusia (Spain), within a new environment, as are the new ICT schools, characterized by the large-scale implementation of technology in primary and secondary education. By combined qualitative and quantitative methods, the study shows that, due to the presence of ICTs (Information and Communication Technologies) in educational centres, the frequency of computer use in the classroom has increased, along with an expansion of a teacher training process that is progressively oriented towards contextualized models of learning. After investigating the most important factors behind the success of the mass computer installation programmes at the centres, a series of recommendations at centre and governmental level are presented that will ensure the maximizing of the potential of these technological resources.

Concentrating on the period of quantitative easing in Japan, this paper reexamines the correlation between the asymmetry of sectoral relative-price changes and the aggregate inflation rate. This correlation is widely interpreted as evidence that short-run inflation is determined by supply-side factors; however, we study whether, in addition to the inflation rate, monetary environment and aggregate demand explain this correlation. Using producer price index data, we show, first, that the positive and significant effect of relative-price change asymmetries on inflation is not robust with respect to various indicators of asymmetry. Second, indicators of aggregate demand and monetary environment affect the measures of asymmetries, which raises doubt about whether they can be interpreted as pure supply-side indicators. Third, in addition to the indirect effect via measures of asymmetries, demand and monetary factors directly affect inflation. Thus, we reject the claim that the recent disinflation/deflation period can be understood as primarily a supply-side phenomenon.

Systematic differences in the timing of wage setting decisions among industrialized countries provide an ideal framework to study the importance of wage rigidity in the transmission of monetary policy. The Japanese Shunto presents the best-known case of bunching in wage setting decisions: From February to May, most firms set wages that remain in place until the following year; wage rigidity, thus, is relatively higher immediately after the Shunto. Similarly, in the United States, a large fraction of firms adjust wages in the last quarter of the calendar year. In contrast, wage agreements in Germany are well spread within the year, implying a relatively uniform degree of rigidity. We exploit variation in the timing of wage setting decisions within the year in Japan, the United States, Germany, the United Kingdom, and France to investigate the effects of monetary policy under different degrees of effective wage rigidity. Our findings lend support to the long-held, though scarcely tested, view that wage rigidity plays a key role in the transmission of monetary policy.

Bursa, since the establishment of the Ottoman Empire, being on the important trade roads and having a capital accumulation as a result of silk production, was one of the first cities of modernization activities applied. Bursa maintained its importance even during the Republican Period and became one of the most important cities of the country and today is the fourth biggest and the industrialized city in Turkey. Social, political, economical and cultural changes occured with the reforms starting with the 1839 Edict of Tanzimat that aimed at modernizing the society and the government and centralizing the political power began in the Ottoman Empire. After the Tanzimat Reforms transformation of the city changed and planning processes began in Bursa according to the vision of Governors. The theresholds of the city are very important data for a sustainable planning for the city planners. Main aim of this study is to investigate the changes and transformations of the city according to the changes in the socio-economical and cultural properties for the city planners.

We study the determinants of sovereign bond yield spreads across 10 EMU countries between Q1/1999 and Q1/2010. We apply a semiparametric time-varying coefficient model to identify, to what extent an observed change in the yield spread is due to a shift in macroeconomic fundamentals or due to altering risk pricing. We find that at the beginning of EMU, the government debt level and the general investors' risk aversion had a significant impact on interest differentials. In the subsequent years, however, financial markets paid less attention to the fiscal position of a country and the safe haven status of Germany diminished in importance. By the end of 2006, two years before the fall of Lehman Brothers, financial markets began to grant Germany safe haven status again. One year later, when financial turmoil began, the market reaction to fiscal loosening increased considerably. The altering in risk pricing over time period confirms the need of time-varying coefficient models in this context.

According to the Barca report and the OECD, the place-based development approach is a new paradigm of regional policy. It underlines the necessity to distribute policy design and implementation among different policy levels in order to tailor policy measures to the specific local conditions. Place-based initiatives inherit a strong bottom-up element in public governance. Taking the innovation orientation in European cohesion policy as a starting point, it is the objective of this paper to analyse whether the recent implementation of structural and cohesion policy shows indications for place-based policy designs and governance. Germany is used as a case study, because it can be expected that in federal systems multi-level and bottom-up policy structures are already strongly evident. The major question the paper seeks to answer is whether the recent experiences from German cohesion policy formulation and implementation allow to identify starting points for the future design of European cohesion policy.

This paper focuses on the identification and analysis of key issues that impact the governance of rural water services in sub-Saharan Africa. Tanzania was selected as a representative case study. The analysis was based on a combination of relevant literature review, extensive fieldwork and action research case studies, which were carried out between 2005 and 2009. A number of weaknesses that continue undermining strategies for poverty eradication were identified at different administrative levels (from local to national): low quality of water services; lack of sustainability of constructed infrastructure; difficulties for targeting the poor; and inadequate internal information systems. Some initiatives to overcome these challenges were piloted and implemented at the district level. Policy recommendations presented entail new paradigms for the provision of rural water supply: adoption of water supply as a service that is monitored and supported by the government; needs-based allocation of projects at community level; and improving guidance for local government decision making are proposed. ; Peer Reviewed ; Postprint (published version)

The following points should be noted for economic and ecological aspects of the biogas scene in China: biogas as one of the most popular renewable energies, which has already proved to be a prosperous development for both households and livestock farms. The Chinese government pays attention to biogas utilization and greenhouse gas emission reduction by constantly amending the Renewable Energy Law and increasing the amount of bonus. As a part of these measures, more and more cooperation between governments and international enterprises concerned with financial and technical issues has also been developed. Thus, the study for both economic and ecological benefits has "epoch-making" significance. ; Im Rahmen der vorliegenden Arbeit haben sich folgende ökonomische und ökologische Kernaspekte der Biogasbranche in China herauskristallisiert. Biogas als ein Teil der erneuerbaren Energie hat sich sowohl für einzelne Haushalte als auch im Bereich landwirtschaftlicher Betriebe bewährt. Die chinesische Regierung fördert die Biogasnutzung und damit die Vermeidung von Treibhausgasemissionen durch eine ständige Anpassung des Erneuerbare-Energien-Gesetzes und ansteigende Boni. Weiterhin intensiviert sich die Zusammenarbeit zwischen der Regierung und internationalen Unternehmen bei der Beantwortung von finanziellen und technischen Fragen. Dadurch erhält die vorliegende Studie sowohl aus ökonomischer wie auch ökologischer Sicht große Bedeutung

Orthotic insoles are suggested to prevent low back pain. This randomized controlled study assessed if customised orthotic insoles prevent low back pain. Healthy military conscripts (n = 228; mean age 19 years, range 18–29) were randomly assigned to use either customised orthotic insoles (treatment group, n = 73) or nothing (control group, n = 147). The main outcome measure was low back pain requiring a physician visit and resulting in minimum 1 day suspension from military duty. Twenty-four (33%) treated subjects and 42 (27%) control subjects were suspended from duty due to low back pain (p = 0.37; risk difference 4.3%; 95% CI: −8.7 to 17.3%). Mean suspension duration was 2 days (range 1–7) in both groups. Four (5%) treated subjects and eight (5%) control subjects were released from duty due to persistent low back pain (p = 0.92; risk difference 0%; 95% CI: −6 to 6%). Use of orthotic insoles is therefore not recommended to prevent physical stress-related low back pain.

The outbreak and spread of Asian-lineage highly pathogenic avian influenza (HPAI) from Asia to Europe and Africa in 2003-2007 challenged national disease surveillance and response programs particularly in those countries where infection occurred. Ethiopia has not had the disease, but it is considered as being vulnerable because it lies under the pathway of migratory birds and has an expansive border that makes it difficult to control cross-border trade in poultry and poultry products. Some of the challenges that the country might face in preventing and controlling HPAI relate to uncertainty about the epidemiology of the disease, resource and organizational constraints, and variable compliance with HPAI control measures by actors in the poultry sector. This study characterized control measures in terms of the expected degree of compliance among actors in the value chain and the agents responsible for their implementation, and identified specific actors who may be expected to act as compliance fail-points to successful implementation of control measures. ; Non-PR ; IFPRI2; GRP40 ; MTID

This article reports the results of a 2002 survey of emigration potential among a representative sample of 4784 postgraduate and final-year undergraduate students at South Africa's tertiary educational institutions. The authors created a valid and reliable index of emigration potential and found slightly higher levels than those measured by identical questions in previous surveys of skilled adult South Africans. Multivariate regression analysis revealed that the factors that most increase emigration potential among South Africa's future skills base are logistical ones, including family encouragement and financial resources. Next in importance are students' prospects of a better life for themselves and their families in their target countries than in South Africa. Finally, the study showed that patriotism and strong national identity decrease emigration potential while previous travel abroad and access to information about life abroad increase it. It also found that a range of possible government attempts to make emigration more difficult would only increase students' probability of leaving the country.

The education process of children has over time become the domain of educators, having taken more and more the responsibility off families and more so off the community. However, as society becomes more diverse and social cohesion essential to a knowledge base society, education professionals recognise that educating children has become such a complex process that it cannot be catered for by just one group of professionals as before. One way to best tackle this new challenge by schools is through the involvement of the families and the community collaborating together for the benefit of the children's education. This paper describes research conducted as part of the FP6 project INCLUDED of a successful school in Malta which is working with the community and families and registering significant improvement in the children's educational achievement. This study provides examples of successful practices from which other schools across Europe can obtain ideas and inspiration to bring about change in the communities where they operate. ; peer-reviewed

Aspects and current problems of the Italian bicameralism. The research focus on analysis of the Italian bicameralism and the most important proposals to reform the Senate of the Republic in order to verify the current requirement for the revision of Parliament and asses – through a legal evaluation – the most appropriate solutions. The research starts from the theory of separation of the public powers and deepens the two prototypes of bicameralism (European model and North American type). Then it analyzes the Italian system, that is a very rare example of perfect bicameralism covering both the legislative and the political functions. Following the course of Republican history, the study appreciates the possibility of revision of perfect bicameralism, focusing on the most organic projects that are currently under investigation in Parliament. The research proposes, at this point, an overview of the main experiences of bicameralism in the contemporary democracies. Finally it checks the impact of a possible reform of the Italian bicameralism on the institutional balance and the connotation of the form of government.