Suchergebnisse

Because of developing decentralization processes in the governance of the country, the revenue of municipality, which is the financial base of self-government, is getting realy important and is used for the needs of local community. Keeping within bound of the law, municipalities have right to provide tax and levy exemtion at the expense of their own budget, rase or reduce tarrifs of some taxes, also get and use the revenue, which is beeing appointed for their budgets (funds).Therefore, even there is a single tax system in Lithuania, centralization and decentralization anchors are being combined in order to measure the taxing competence. Assignment of the taxes between central and local governments is based on assumption, that the handover of all or the majority of taxation power for the central government is not effective and causes the fiscal autonomy and responsibility restriction of the self-government. Local taxes are essential for realization of fiscal decentralization conditions in developed countries. These countries have achieved deep traditions of local government and wide autonomy in finance field as well as in other substantial spheres. The rate of fiscal centralizm in Lithuania is higher than in other countries and this means that the financial autonomy of self-government is lesser in comparison with foreign countries.

The topic of Master paper is 'Parliamentary Government Formation in Lithuania and Estonia: Comparative Analysis'. When talking about parliamentary government formation, parliamentary doctrine criteria are often mentioned. Three of these principles are discussed here: those of majority, plurality and electoral gain. The more these principles are taken into account the more successful the parliamentary system is assumed to be; or, the more they are carried out, the closer to a situation of optimal parliamentary government the political system gets. The object of research is the implementation of parliamentary doctrine criteria in Lithuania and Estonia parliamentary government formation. The purpose of Master paper is to make a survey of majority, plurality and electoral gain principles implementation in Lithuania and Estonia parliamentary government. Our tasks help us to make the survey: one of task is to compare Lithuania and Estonia parliamentary government according to these parliamentary doctrine criteria. The second one is to find the relationship between party system (which is measured by fragmentation, aggregation, effective party number end electoral volatility) and our mentioned criteria. The third task is to find how majority, plurality and electoral gain principles implementation affect parliamentary government stability in Lithuania and Estonia. We use these methods: comparative analysis, qualitative comparative analysis, descriptive and correlation methods. Our results reveal the connection between party system and parliamentary doctrine criteria implementation. In our research we find that the implementation of all three criteria is 70% in Lithuania, 37% - in Estonia. One of the main conclusion is that these majority, plurality and electoral gain implementation do not make sense to parliamentary government stability, because government duration in Lithuania and Estonia is practically equal.

The topic of Master paper is 'Parliamentary Government Formation in Lithuania and Estonia: Comparative Analysis'. When talking about parliamentary government formation, parliamentary doctrine criteria are often mentioned. Three of these principles are discussed here: those of majority, plurality and electoral gain. The more these principles are taken into account the more successful the parliamentary system is assumed to be; or, the more they are carried out, the closer to a situation of optimal parliamentary government the political system gets. The object of research is the implementation of parliamentary doctrine criteria in Lithuania and Estonia parliamentary government formation. The purpose of Master paper is to make a survey of majority, plurality and electoral gain principles implementation in Lithuania and Estonia parliamentary government. Our tasks help us to make the survey: one of task is to compare Lithuania and Estonia parliamentary government according to these parliamentary doctrine criteria. The second one is to find the relationship between party system (which is measured by fragmentation, aggregation, effective party number end electoral volatility) and our mentioned criteria. The third task is to find how majority, plurality and electoral gain principles implementation affect parliamentary government stability in Lithuania and Estonia. We use these methods: comparative analysis, qualitative comparative analysis, descriptive and correlation methods. Our results reveal the connection between party system and parliamentary doctrine criteria implementation. In our research we find that the implementation of all three criteria is 70% in Lithuania, 37% - in Estonia. One of the main conclusion is that these majority, plurality and electoral gain implementation do not make sense to parliamentary government stability, because government duration in Lithuania and Estonia is practically equal.

The topic of Master paper is 'Parliamentary Government Formation in Lithuania and Estonia: Comparative Analysis'. When talking about parliamentary government formation, parliamentary doctrine criteria are often mentioned. Three of these principles are discussed here: those of majority, plurality and electoral gain. The more these principles are taken into account the more successful the parliamentary system is assumed to be; or, the more they are carried out, the closer to a situation of optimal parliamentary government the political system gets. The object of research is the implementation of parliamentary doctrine criteria in Lithuania and Estonia parliamentary government formation. The purpose of Master paper is to make a survey of majority, plurality and electoral gain principles implementation in Lithuania and Estonia parliamentary government. Our tasks help us to make the survey: one of task is to compare Lithuania and Estonia parliamentary government according to these parliamentary doctrine criteria. The second one is to find the relationship between party system (which is measured by fragmentation, aggregation, effective party number end electoral volatility) and our mentioned criteria. The third task is to find how majority, plurality and electoral gain principles implementation affect parliamentary government stability in Lithuania and Estonia. We use these methods: comparative analysis, qualitative comparative analysis, descriptive and correlation methods. Our results reveal the connection between party system and parliamentary doctrine criteria implementation. In our research we find that the implementation of all three criteria is 70% in Lithuania, 37% - in Estonia. One of the main conclusion is that these majority, plurality and electoral gain implementation do not make sense to parliamentary government stability, because government duration in Lithuania and Estonia is practically equal.

Today, in terms of policy as a fundamental phenomenon, often associate with the concept of bureaucracy in two definitions good and bad. Austria's government structure has some unique features, which is important to analyze, given the fact that the Republic of Lithuania in this field must learn. One of the most important principles in Austria is social partnership, which is accompanied by a democratic political factors and a long history of development. The Republic of Austria joined in the EU since 1995 (Lithuania -- in 2004), so the experience and practice of this country is an example for other in local government system is appropriate and purposeful. The Government in the Republic of Lithuania wants to improve the management of the institutional capacity, to manage effectively budget funds, to improve public services for citizens. It is true that the government does not always succeed in achieving those objectives, which are named in the Government program and strategic direction setting of development of Lithuanian documents. Perhaps the most important reason -- undemocratic states and the public in the past. Today's fundamental consequence of the Republic of Austria is extremely stable polar state. They noticed a number of political changes in countries that are now gaining political experience. To assess the stability of the Republic of Austria with local political context, it is important to review the country's legal framework, practical application of the active participation of citizens and local institutions. The main Austrian political system of local government in respect of properties are summarized and analyzed in this article.

Today, in terms of policy as a fundamental phenomenon, often associate with the concept of bureaucracy in two definitions good and bad. Austria's government structure has some unique features, which is important to analyze, given the fact that the Republic of Lithuania in this field must learn. One of the most important principles in Austria is social partnership, which is accompanied by a democratic political factors and a long history of development. The Republic of Austria joined in the EU since 1995 (Lithuania -- in 2004), so the experience and practice of this country is an example for other in local government system is appropriate and purposeful. The Government in the Republic of Lithuania wants to improve the management of the institutional capacity, to manage effectively budget funds, to improve public services for citizens. It is true that the government does not always succeed in achieving those objectives, which are named in the Government program and strategic direction setting of development of Lithuanian documents. Perhaps the most important reason -- undemocratic states and the public in the past. Today's fundamental consequence of the Republic of Austria is extremely stable polar state. They noticed a number of political changes in countries that are now gaining political experience. To assess the stability of the Republic of Austria with local political context, it is important to review the country's legal framework, practical application of the active participation of citizens and local institutions. The main Austrian political system of local government in respect of properties are summarized and analyzed in this article.

Today, in terms of policy as a fundamental phenomenon, often associate with the concept of bureaucracy in two definitions good and bad. Austria's government structure has some unique features, which is important to analyze, given the fact that the Republic of Lithuania in this field must learn. One of the most important principles in Austria is social partnership, which is accompanied by a democratic political factors and a long history of development. The Republic of Austria joined in the EU since 1995 (Lithuania -- in 2004), so the experience and practice of this country is an example for other in local government system is appropriate and purposeful. The Government in the Republic of Lithuania wants to improve the management of the institutional capacity, to manage effectively budget funds, to improve public services for citizens. It is true that the government does not always succeed in achieving those objectives, which are named in the Government program and strategic direction setting of development of Lithuanian documents. Perhaps the most important reason -- undemocratic states and the public in the past. Today's fundamental consequence of the Republic of Austria is extremely stable polar state. They noticed a number of political changes in countries that are now gaining political experience. To assess the stability of the Republic of Austria with local political context, it is important to review the country's legal framework, practical application of the active participation of citizens and local institutions. The main Austrian political system of local government in respect of properties are summarized and analyzed in this article.

Today, in terms of policy as a fundamental phenomenon, often associate with the concept of bureaucracy in two definitions good and bad. Austria's government structure has some unique features, which is important to analyze, given the fact that the Republic of Lithuania in this field must learn. One of the most important principles in Austria is social partnership, which is accompanied by a democratic political factors and a long history of development. The Republic of Austria joined in the EU since 1995 (Lithuania -- in 2004), so the experience and practice of this country is an example for other in local government system is appropriate and purposeful. The Government in the Republic of Lithuania wants to improve the management of the institutional capacity, to manage effectively budget funds, to improve public services for citizens. It is true that the government does not always succeed in achieving those objectives, which are named in the Government program and strategic direction setting of development of Lithuanian documents. Perhaps the most important reason -- undemocratic states and the public in the past. Today's fundamental consequence of the Republic of Austria is extremely stable polar state. They noticed a number of political changes in countries that are now gaining political experience. To assess the stability of the Republic of Austria with local political context, it is important to review the country's legal framework, practical application of the active participation of citizens and local institutions. The main Austrian political system of local government in respect of properties are summarized and analyzed in this article.

Adapted from the source document.

In the article, innovations are treated as a content of the strategy of local government institutions. It is shown that service innovation typologies in local government institutions can be applied only partly because political innovations are not evaluated according to any typology. There are four levels of innovations presented in the article: political, organizational potential development, administration, and functional activities. At the level of organizational potential development, three types of innovations are identified: new values, organizational structure innovations, and management system innovations. Administration level innovations are treated as service and process innovations. At the level of functional activities, innovations of human resources, finance, and marketing are identified. Using method of sociological survey, it has been proved that innovations of organizational potential development and functional activities are necessary at local government organizations. Benefits and obstacles of innovations have been showed, too.

In the article, innovations are treated as a content of the strategy of local government institutions. It is shown that service innovation typologies in local government institutions can be applied only partly because political innovations are not evaluated according to any typology. There are four levels of innovations presented in the article: political, organizational potential development, administration, and functional activities. At the level of organizational potential development, three types of innovations are identified: new values, organizational structure innovations, and management system innovations. Administration level innovations are treated as service and process innovations. At the level of functional activities, innovations of human resources, finance, and marketing are identified. Using method of sociological survey, it has been proved that innovations of organizational potential development and functional activities are necessary at local government organizations. Benefits and obstacles of innovations have been showed, too.

Objectives of the thesis are –1) to identify the legal problems coming from mashups of Open Government Data (OGD) and 2) to purpose an informal ontology to help technical reusers of Public Sector Information to utilize datasets according to their intended purpose and in compliance with the legal obligations that govern the rights to reuse the data. A survey of national OGD portals found that the majority of OGD are released under inappropriate licenses, not fully complying with the legal rules that apply to the reuse of the data. Open Government Data can be released and covered by multiple licensing regimes, up to 33 in a single country. We have analysed the European Union (EU) legal framework of reuse of Public Sector Information (PSI), the EU Database Directive and copyright framework and other legal sources (e.g., licenses, legal notices, and terms of use) that can apply to open government Datasets. From this deep analysis we have modelled several major concepts in an Informal Ontology of Open Government Data Licenses Framework for a Mash-up Model (iOGDL4M). The iOGDL4M will be used for qualifying datasets in order to improve the accuracy of their legal annotation. The iOGDL4M also aims to connect each applicable legal rule to official legal texts in order to direct legal experts and reusers to primary sources. This research aims to present 1) a legal analysis of OGD regulation in the European Union and its member states; 2) the Survey of National Open Government Data Portals and analysis of the most commonly applied licenses and legal notices and their compatibility; and 3) the Informal Ontology of Open Government Data Licenses Framework for a Mash-up Model. This thesis is comprised of 4 publications. It consists of presentation of the research, the publications, and annexes that support the research.

Objectives of the thesis are –1) to identify the legal problems coming from mashups of Open Government Data (OGD) and 2) to purpose an informal ontology to help technical reusers of Public Sector Information to utilize datasets according to their intended purpose and in compliance with the legal obligations that govern the rights to reuse the data. A survey of national OGD portals found that the majority of OGD are released under inappropriate licenses, not fully complying with the legal rules that apply to the reuse of the data. Open Government Data can be released and covered by multiple licensing regimes, up to 33 in a single country. We have analysed the European Union (EU) legal framework of reuse of Public Sector Information (PSI), the EU Database Directive and copyright framework and other legal sources (e.g., licenses, legal notices, and terms of use) that can apply to open government Datasets. From this deep analysis we have modelled several major concepts in an Informal Ontology of Open Government Data Licenses Framework for a Mash-up Model (iOGDL4M). The iOGDL4M will be used for qualifying datasets in order to improve the accuracy of their legal annotation. The iOGDL4M also aims to connect each applicable legal rule to official legal texts in order to direct legal experts and reusers to primary sources. This research aims to present 1) a legal analysis of OGD regulation in the European Union and its member states; 2) the Survey of National Open Government Data Portals and analysis of the most commonly applied licenses and legal notices and their compatibility; and 3) the Informal Ontology of Open Government Data Licenses Framework for a Mash-up Model. This thesis is comprised of 4 publications. It consists of presentation of the research, the publications, and annexes that support the research.

This master thesis concerns with Lithuanian CFC rules. The necessity to analyze and improve current Lithuanian CFC legislation first of all is influenced by recent position of European Court of Justice, stated in case Cadbury Schweppes plc & Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue, and quite poor practice applying CFC rules in Lithuania. The primary objective of this master thesis is to examine the basic elements of Lithuanian CFC rules and compare them to British and German CFC legislation. There is no purpose to find perfect or the most suitable controlled foreign company legislation for Lithuania, as this would require much wider and deeper analysis of foreign CFC rules and practice, but, regarding ECJ position in above mentioned case, possible alternatives for current Lithuanian CFC rules are examined. The structure of master thesis reflects the basic scheme of CFC rules, common for all countries that apply them: it begins with analysis of the concept of controlled foreign company and exceptions of CFC rules, then the rules for computation of passive income of CFC and apportionment to resident shareholders are assessed, then the taxation of apportioned profits of a CFC and methods of relief to prevent double taxation are discussed. Thesis is concluded by summarizing examined issues and presenting basic guidelines for improvement of current Lithuanian CFC rules.

This master thesis concerns with Lithuanian CFC rules. The necessity to analyze and improve current Lithuanian CFC legislation first of all is influenced by recent position of European Court of Justice, stated in case Cadbury Schweppes plc & Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue, and quite poor practice applying CFC rules in Lithuania. The primary objective of this master thesis is to examine the basic elements of Lithuanian CFC rules and compare them to British and German CFC legislation. There is no purpose to find perfect or the most suitable controlled foreign company legislation for Lithuania, as this would require much wider and deeper analysis of foreign CFC rules and practice, but, regarding ECJ position in above mentioned case, possible alternatives for current Lithuanian CFC rules are examined. The structure of master thesis reflects the basic scheme of CFC rules, common for all countries that apply them: it begins with analysis of the concept of controlled foreign company and exceptions of CFC rules, then the rules for computation of passive income of CFC and apportionment to resident shareholders are assessed, then the taxation of apportioned profits of a CFC and methods of relief to prevent double taxation are discussed. Thesis is concluded by summarizing examined issues and presenting basic guidelines for improvement of current Lithuanian CFC rules.