Suchergebnisse

Taxation of Options in Lithuania: a Comparison with Other OECD States The author of this master thesis analyzes the taxation of employee stock options in Lithuania and three OECD countries: United States of America, United Kingdom and Germany. At the beginning of the thesis, the concept and purpose of the stock options as a form of employee financial participation are discussed and the types of employee stock options are identified. Later on, author explains the main aspects of taxation of employee stock options and distinguishes practically arising taxation issues. International double taxation is identified as one of the most problematic issues that countries encounter in the respect of the taxation of employee stock options. However, author seeks to find and name possible solutions for the avoidance of double taxation and analyzes the Double Taxation Avoidance Agreement between Lithuania and Latvia. The taxation of employee stock options in this thesis is examined from the perspective of both employee and the employer. In the context of Lithuanian tax law, the taxation of employee stock options is assessed in terms of income, social insurance and compulsory health insurance taxes, as well as the procedure for calculating and declaring the aforementioned taxes. In the context of foreign countries, author studies the legal requirements for stock option grant and the taxation of stock options. Finally, author compares the taxation of stock options in Lithuania, United States of America, United Kingdom and Germany and evaluates Lithuanian tax environment regarding employee stock options. In the conclusion, a few possible improvements for the tax legislation are proposed.

Abstract: The author of the article analyzes life and activity of Imam Shamil's legendary Naib after his captivity in August 1859, the activity of one-eyed, one-armed and one-legged brave Baisungur within the period from 1859 till his captivity by Russian soldiers in the Benoy society in February 1861. Basing on archival documents, published sources and field data collected by the author and Chechen researchers in the mountains of Dagestan and Chechnya, the author considers the main reasons for the rise and development of the people's liberation movement of the mountaineers of the Benoy society under the command of Baisungur from Benoy, which in official documents of the Caucasian command was called Benoy or Ichkeria uprising. The author emphasizes that the main reason for the Benoyers' uprising was harsh resettlement policy of the Caucasian command that did not take into account the socio-economic conditions and traditions of the Chechens. Baisungur, who headed the Benoy society for more than 30 years and was Imam Shamil's Naib, was not the initiator of the renewal of military confrontation with the Russian authorities in the North-East Caucasus, but the fate of the Chechen society, which for the years of the Caucasian war sustained enormous human and moral losses, was the main factor for him. On the basis of analysis of the information published in the newspaper "Caucasus", the author traces the course of the uprising in 1860 and the last period of life and activity of Baisungur and his relatives until his captivity in late February 1861 and his execution in Khasavyurt Square in March.

Abstract: This thesis entitled "KIPRAH POLITIK PAGUYUBAN PASUNDAN PERIODE 1927-1959". The author takes the topic of Paguyuban Pasundan with the above title, because it is based on the results of the study of literature by the author, that there is still the lack of works that discuss Paguyuban Pasundan, especially about political activities. The main issues that will be raised in this thesis is that Paguyuban Pasundan is not limited active in social and cultural sectors but also actively engaged in politics. Based on the main issue can be developed into three formulation of research: 1) What is the background to the Paguyuban Pasundan ? 2) How is the political role of the Paguyuban Pasundan period 1927-1959 ? 3) How is the end of political struggle Paguyuban Pasundan in 1959 ? The method used is the historical method which consists of four stages, namely Heuristic, Criticism, Interpretation, Historiography, and to be helped by using an interdisciplinary approach from the social sciences (especially of Sociology and Politics). The technique that author uses is the study of literature related to the theme of the author analyzed. Based on the results of the study of literature by the author, Paguyuban Pasundan period 1927-1959 has an important role, especially in the political field. In the period 1927-1942 establishing PPPKI, GAPI and active in the Volksraad. The period of 1942-1945 some of its members active in the formation of Japanese agencies such as newspapers Tjahaja, PETA and Java Hokokai. Period 1945-1950 actively opposed the establishment of Negara Pasundan founded by the Dutch and the last period of 1950-1959 which Paguyuban Pasundan involvement in the 1955 general election.

The author states that in the modero world is hardly practised what ancient Greeks called JUSTICE (t.Í«'t}). Solon's poetry is the excuse to approach - from a literary and historie perspective - the existing counterpoint between JUSTICE and ABUSE. In this case, the !heme of JUSTICE is pivotal in the whole Hellenic paideia until the end of the classical period. The oldest antecedents are investigated: the Homeric poems, as well as Hesiod's works, mainly the ERGA . ; they are authors who thought justice to be not only the key of life in the polis (city), but also the dividing line between barbarism and civilization. The author, in order to get to So!on's poetic and politic thought, examines Aristotel's CONSTITUTION OF ATHENS, facing that information against Plutarc's PARALLEL UVES. This is done to show the social and politic context of the injustice predominant in Athens in the VI century B.C., from which his character of legislator-politician talking as a poet emerges. About that, the author thinks in Solon' s thought - for the first time in History -there is a reflection which consciounsly proposes the difference between the word in poetic function and in "denotative" function. lt is the first structuralist reflection about poetic language. The author examines and translates the main fragments preserved by the sources. 1t is shown the poet' s great utopía: there can be justice against abuse and usury. Justice can arrive late, but it does arrive, giving proper punishments to the unjust ones. As a conclusion, the author states that whoever walks without justice, walks to his own funeral.

Цель. Определить, можно ли в отношении имперских политических систем использовать понятие "государства" и если да, то к какому типу государств относятся империи. Методы. Историко-сравнительный, структурно-функциональный. Опираясь на принципы системного подхода, автор применяет методы анализа, синтеза, оценки, сопоставления и сравнения. Результаты. Проводится обзор научных дискуссий в сегменте языка политической философии в отношении сущности "государства" в их применимости к предмету исследования империй. Дана ретроспектива понятия "государства", как оно трактовалось в отечественной мысли в постсоветский период. На целевой вопрос дан положительный ответ. Предложена классификация. Научная новизна. Автор приходит к выводу, что империя является "государством", если последнее трактовать преимущественно через административный институт. Однако империи как государства типологически отличаются от остальных видов государств, в частности национального государства. ; Purpose. To determine if it is possible to use the notion of "state" in relations of empire political systems and if yes, to what type of states empires can be referred. Methods. Historical-comparative, structural-functional. Based on the principles of a systematic approach, the author uses methods of analysis, synthesis, assessment, correlation and comparison. Results. The author reviews scientific discussions in the segment of the political philosophy language towards the essence of "state" in their application to the subject of research of empires. The author also gives a retrospective of the notion "state" as our national scientists explained it in the Post-Soviet period. The author gives a positive answer to the main question and offers his own classification. Scientific novelty. The author concludes that the empire is a "state" if we explain the latter mainly though administrative institute. However, empires as states differ typologically from other types of states, in particular national state.

The article under the title deals with the difficulties in pursuing national fiscal policy in conditions of international financial liberalization. The author analyzes the nature of liberalization of international capital flows and its positive and negative consequences for the economies of the countries which participate in global capital movement. The author especially highlights the fact that international financial liberalization often leads to economic crises and what is even more important to their rapid spread between countries due to their growing financial interdependence. The author distinguishes two groups of fiscal policy problems in conditions of international financial liberalization. The first group includes problems arising due to quick spread of the crises due to eliminating restrictions on crossborder capital flows. These are reduction in taxes and at the same time increase in budget spending, which often happens unexpectedly and substantially impedes fiscal policy. To illustrate these points the author refers to the statistics on Spain, the USA and the OECD as a whole. Moreover countries face another range of problems regardless of the business cycle phase. In the short term it is the necessity of large scale structural economic reforms to achieve the required level of financial liberalization, which often is a heavy burden on the state budget. In the long term the attention is paid to the problem of tax competition between countries, which affects the instruments of fiscal policy. The author notes that the negative consequences of global financial liberalization are relevant not only for recipient countries but for donor countries as well and emphasizes such a burning issue as "capital flight".

PurposeThe purpose of this paper is to provide an account of the author's negotiation of a methodological and personal crisis that emerged in the course of his PhD research. It provides a description of the research project and how, in its implementation, questions emerged for the author regarding the likely "indigenous credibility" of the work, and the repercussions of this for him as an indigenous researcher.Design/methodology/approachThe author provides a narrative account of the events and responses, identifying critical issues, courses of action and subsequent outcomes. Opportunity is also provided for the reader to consider their own response to the issues identified.FindingsThe author discovered that the initial misgivings regarding the research project were misguided following a broader reading of the literature regarding Indigenous Standpoint Theory and Causal Layered Analysis. Indeed, as well as allaying the initial anxieties, a number of aspirational congruities between the approaches became evident which, in the opinion of the author, will lead to a differently rendered layering of the arena of indigenous mental health. The author also discovered that a source of his initial misgivings were related to his own essentialised constructions of what constitutes credible indigenous research.Research limitations/implicationsThe paper has implications for those indigenous researchers who may be grappling with methodological issues related to their research, particularly those considerations regarding Indigenous Standpoint and other nominally indigenous theories/methodologies.Originality/valueThe paper presents a novel attempt to compare and contrast methodologies specifically identified as indigenous, with those that could be utilised as complementary to them. Such attempts at collaboration serve to challenge essentialised expectations about what can constitute meaningful research by, and for indigenous Australian people.

This article highlights a nefarious effect of elections during civil wars by demonstrating that they can facilitate the displacement of civilians. In contrast to the perception of displacement as haphazard, the author argues that armed groups displace strategically when they attempt to gain control over a territory, and where they have information about civilians' loyalties. Although inferring preferences is difficult in the context of civil wars, elections conducted before or during a violent conflict are one way that armed groups can identify local cleavages and ''disloyal'' residents. The author tests implications of the argument with original, microlevel quantitative and qualitative data from northwest Colombia. Using voter files and disaggregated electoral returns, the author shows that residents in urban neighborhoods that supported the insurgent-backed political party, the Patriotic Union (UP), were more likely to leave the city of Apartadó than were neighbors in other districts. However, residents of the nearby rural communities that supported the UP were the least likely to leave. The author traces the patterns of violence across the communities using local archival materials and interviews to assess how well the argument accounts for the variation observed, and to explore the unexpected outcome in the rural area. While the author finds that counterinsurgents attempted strategic displacement in both the city and the mountains, they only succeeded in the urban areas because residents of the rural hamlets were uniquely able to overcome the collective action problem that strategic displacement generates. The findings demonstrate that political identities are relevant for patterns of violence, and that cleansing occurs even in nonethnic civil wars.

The text begins with Richard Rorty's assessment that Kuhn's Structure of Scientific Revolutions, along with Rawls's A Theory of Justice, is the most important philosophical book written in the English language in the twentieth century. The author endorses this assessment, for it is impossible to think of a work in the fields of philosophy or scientific history which had such a dramatic agitating & inspiring impact on the public for which it was originally not intended. Namely, although Kuhn addressed in his work primarily philosophers & scientists engaged with natural sciences, the work was a source of major & fruitful discussion which involved, or could not be overseen by, anthropologists, sociologists, culturologists, political scientists, philosophers of morality, linguists, legal experts & many others. The author puts forward some of Kuhn's epistemological ideas which were creatively elaborated, reworked & recontextualized by non-epistemologists. The text is divided in two parts. In the first part, the author briefly sketches Kuhn's key concepts expounded in Structure... (paradigm, normal science, revolution). In the second part, he sets forth Richard Bernstein's interpretation of Kuhn's epistemology. The author opts for this interpretation because Bernstein, in his judgment, demonstrated better than any other philosopher that precisely the concept of incommensurability is to be given credit for Kuhn's enormous influence even beyond the boundaries of philosophy & scientific history. Together with Bernstein, the author concludes that incommensurability becomes a first-rate category of political thought due to the fact that it stresses in a conceptually adequate & analytically rigorous fashion the phenomenon of mutual understanding which overrides the imperative of choosing some unique superior scientific theory. Adapted from the source document.

When examining the gender of institutions of parenthood, lone motherhood is a key issue. In this article the author focuses on the economic implications of lone motherhood and on the strategies that women living with children without a partner develop in order to ensure their livelihood. The author begins by presenting the theoretical background and some results from European and North American research on lone motherhood. She then provides an overview of research on lone parenthood done in the Czech Republic since 1959. Finally, the author describes the qualitative study she conducted on divorced mothers. The results show how women deal economically with marital separation and which livelihood strategies they opt for. The research methodology was based on constructivist grounded theory and the technique of interviews. From the research results the author distinguishes fi ve basic strategies that can be combined and that are based on the sources that women have at their disposal. Those strategies may differ in terms of their degree of success, dependence/independence on others, and their efficacy at different points in time. The results also indicate that the success of these working strategies depends mainly on the age of the youngest child in the family and the caring responsibilities required by that age. The author argues that while for some women heading one-parent families paid work is an option that allows them to obtain a certain degree of independence and self-confidence, its efficacy depends on the context and immediate conditions in which the women find themselves. Overstressing the employment of lone mothers as a universal solution may thus lead to new dependencies.

In analysing the complete diaries, the author points out that they are a specific form of personal document in which we encounter a doubly personalised approach to the world (through the author of the diaries and those who appear in the diary because they feature in her life). In the diary Dąbrowska is completely turned towards the world – primarily towards the other person (an exocentric, not egocentric, diary). It is from the point of view that the author describes four basic lines of tension in the diary – the private–public, the personal–social and historic, the internal–external, the conscious–subconscious, as well as its important function (keeping a balance of a situation of almost permanent crisis which is a part of the relationship between "me" and the world). Later, the author points to the most important components of Dąbrowska's consciousness (the interrelated experiences of danger and the secrets of existence, the reality of the other person and its values and the undiminished ties which link people constituting a metaphysical and ethical component of their condition) and their sources (Abramowski, Conrad). The description of Dąbrowska identifies her embracing the "ethos of the democratic Polish intelligentsia" as well as her particular place within it. At the end the author emphasises that Dąbrowska's private version as presented in the manuscripts of the diary is more authentic and real than the published version and that it demands the earliest possible publication of the whole diary in a philological edition (without footnotes), followed by academic work on it using the full critical apparatus.

Education exists as a fundamental right recognized by countries worldwide. Overwhelming support for the right to education is reflected in international human rights instruments, including the International Convention on Economic, Social, and Cultural Rights and the Convention on the Rights of the Child. Notwithstanding a near global consensus on this issue, the United States has refused to recognize a federal right to education since the 1973 Supreme Court decision San Antonio Independent School District v. Rodriguez. The ill-effects of Rodriguez linger today; glaring disparities continue to mar the educational prospects of women, minorities, and poor children in the United States. In this Note, the Author emphasizes the critical importance of a right to education for all people. The Author explains the purpose and function of education, presents a brief history of educational inequity in the United States, and summarizes the international human rights instruments that recognize the right to education. The Author also analyzes the Rodriguez decision and identifies the presence of a national consensus within the United States regarding the right to education. Ultimately, the Author argues that there is an international consensus recognizing the right to education. Accordingly, the Author suggests the following: (1) the United States should reconsider its treatment of the right to education by using the analytical framework employed by the Supreme Court in Roper v. Simmons; (2) recognition of a federal right to education falls directly in line with recent governmental efforts to "federalize" education; and (3) recognition of the right to education would help the United States maintain its status as a global leader.

Brian Ott was a professor in the Department of Speech Communication at Colorado State University. ; Includes bibliographical references (page 457). ; No effort to memorialize the Holocaust has been as far reaching in American culture as Steven Spielberg's 1994 film, Schindler's List. As a result of its nearly unanimous acclaim, Schindler's List is now being heralded as a watershed event in Hollywood. Reviewers hold it up as a model of how entertainment can be used to convey a serious educational message? In light of its cultural scope, this essay seeks to describe the relationship between the film and public memory surrounding the Holocaust. While Schindler's List is undoubtedly an aesthetic and artistic masterpiece, the author contends that it not only fails to create but structurally disallows self-reflective spaces for internal memory-work. Rather than prompting us to struggle with the difficult issues of the Holocaust, the film is structured in such a way as to completely shoulder our memory-burden. By analyzing its formal elements, the author demonstrates how Schindler's List fuels our desire for resolution and comfort which it then fulfills by constructing an ideologically conservative sanctuary for the spectator. The author concludes the essay by considering the social and political implications of such a project. In advancing the argument of this essay, the author does not wish to judge the film in any simplistic sense. There is much about the film that is important, provocative, and productive. The author believes it is possible to retain these elements while at the same time suggesting the film's principal shortcomings.