Suchergebnisse

The interlace of various fields of enterprise management is the result of rapid globalisation processes. Therefore, the present businesses and economic environment need modern and complex instruments for managing enterprises' financial-economical activities. Under the conditions of economic processes' globalisation, the mobility of international capital between East and West becomes more active; moreover, these processes affect international goods and services, technology flow changes and their structure. Though here the leading role is given to the companies of the most powerful and economically best developed countries in the world and EU, the enterprises of smaller countries are also seeking the opportunity to conclude contracts in the international finance market and to become competitive in the international market. For this they need additional financial resources to cover their activities. As Lithuanian enterprises more actively participate in international transactions, the financing demand is growing, and in order to minimize possible microeconomic and macroeconomic loss, it is necessary to form the expedient strategy of financing; emphasising costs of alternative financial sources under the condition of risk and uncertainty. Analyses conducted in the paper sought to contribute both conceptually (by formation of a model of rational capital structure) and practically (by the implementation of such a model) to the financing of companies' activities and to the maximizing of economic value added. The aim of this paper is to compose and practically apply the model allowing formatting financing policy according to the effectiveness zone of rational capital structure levers determining the growth of EVA, while assessing the uncertainty of proportions and reliability of possible results and referring it to risk management conception, under the aspect of the international capital mobility.

The interlace of various fields of enterprise management is the result of rapid globalisation processes. Therefore, the present businesses and economic environment need modern and complex instruments for managing enterprises' financial-economical activities. Under the conditions of economic processes' globalisation, the mobility of international capital between East and West becomes more active; moreover, these processes affect international goods and services, technology flow changes and their structure. Though here the leading role is given to the companies of the most powerful and economically best developed countries in the world and EU, the enterprises of smaller countries are also seeking the opportunity to conclude contracts in the international finance market and to become competitive in the international market. For this they need additional financial resources to cover their activities. As Lithuanian enterprises more actively participate in international transactions, the financing demand is growing, and in order to minimize possible microeconomic and macroeconomic loss, it is necessary to form the expedient strategy of financing; emphasising costs of alternative financial sources under the condition of risk and uncertainty. Analyses conducted in the paper sought to contribute both conceptually (by formation of a model of rational capital structure) and practically (by the implementation of such a model) to the financing of companies' activities and to the maximizing of economic value added. The aim of this paper is to compose and practically apply the model allowing formatting financing policy according to the effectiveness zone of rational capital structure levers determining the growth of EVA, while assessing the uncertainty of proportions and reliability of possible results and referring it to risk management conception, under the aspect of the international capital mobility.

Tax avoidance is neither desirable nor acceptable activity of tax payers therefore countries are seeking to define, recognize and mainly control tax avoidance. Anti-avoidance measures are determined as means to contest with not paying taxes or reduction of taxes if tax payers imitate the model of activity or a series of transactions which fit the requirements of legal acts and thus gains tax advantage. It should be noted that anti-avoidance measures are not only precautionary means but also elimination of damage which is done to the country's budget by avoiding taxes. Substance over form principle as general anti-avoidance rule and rules of economic operations with persons registered in reduced taxes jurisdictions in the tax system of Lithuania were established in 2002. Thin capitalization and controlled foreign corporation rules were settled in 2003. Tranfer pricing rules – in 2004. Whereas anti-avoidance measures are established comparatively recently, there in this master issue by researching legislation, the doctrine of tax law and the practise of institututions examining tax disputes current legal regulation of anti-avoidance measures and attendant practical problems are analysed and estimated, possible solutions are proposed. Considering that neither the doctrine of tax law nor the practice of institutions examining tax disputes is in great numbers potential problems are also researched and possible anti-avoidance measures improvements are being tried to be found in advance. Whereas countries regulate the issues of tax law differently and compete with each other by seeking to raise revenue it is essential to assess anti-avoidance measures to international extent consequently anti-avoidance measures of Lithuania are compared with the practise of international taxation. Namely this comparative analysis helps to search for possible ways of improving legal regulation of anti-avoidance measures system in our country.

Tax avoidance is neither desirable nor acceptable activity of tax payers therefore countries are seeking to define, recognize and mainly control tax avoidance. Anti-avoidance measures are determined as means to contest with not paying taxes or reduction of taxes if tax payers imitate the model of activity or a series of transactions which fit the requirements of legal acts and thus gains tax advantage. It should be noted that anti-avoidance measures are not only precautionary means but also elimination of damage which is done to the country's budget by avoiding taxes. Substance over form principle as general anti-avoidance rule and rules of economic operations with persons registered in reduced taxes jurisdictions in the tax system of Lithuania were established in 2002. Thin capitalization and controlled foreign corporation rules were settled in 2003. Tranfer pricing rules – in 2004. Whereas anti-avoidance measures are established comparatively recently, there in this master issue by researching legislation, the doctrine of tax law and the practise of institututions examining tax disputes current legal regulation of anti-avoidance measures and attendant practical problems are analysed and estimated, possible solutions are proposed. Considering that neither the doctrine of tax law nor the practice of institutions examining tax disputes is in great numbers potential problems are also researched and possible anti-avoidance measures improvements are being tried to be found in advance. Whereas countries regulate the issues of tax law differently and compete with each other by seeking to raise revenue it is essential to assess anti-avoidance measures to international extent consequently anti-avoidance measures of Lithuania are compared with the practise of international taxation. Namely this comparative analysis helps to search for possible ways of improving legal regulation of anti-avoidance measures system in our country.

Tax avoidance is neither desirable nor acceptable activity of tax payers therefore countries are seeking to define, recognize and mainly control tax avoidance. Anti-avoidance measures are determined as means to contest with not paying taxes or reduction of taxes if tax payers imitate the model of activity or a series of transactions which fit the requirements of legal acts and thus gains tax advantage. It should be noted that anti-avoidance measures are not only precautionary means but also elimination of damage which is done to the country's budget by avoiding taxes. Substance over form principle as general anti-avoidance rule and rules of economic operations with persons registered in reduced taxes jurisdictions in the tax system of Lithuania were established in 2002. Thin capitalization and controlled foreign corporation rules were settled in 2003. Tranfer pricing rules – in 2004. Whereas anti-avoidance measures are established comparatively recently, there in this master issue by researching legislation, the doctrine of tax law and the practise of institututions examining tax disputes current legal regulation of anti-avoidance measures and attendant practical problems are analysed and estimated, possible solutions are proposed. Considering that neither the doctrine of tax law nor the practice of institutions examining tax disputes is in great numbers potential problems are also researched and possible anti-avoidance measures improvements are being tried to be found in advance. Whereas countries regulate the issues of tax law differently and compete with each other by seeking to raise revenue it is essential to assess anti-avoidance measures to international extent consequently anti-avoidance measures of Lithuania are compared with the practise of international taxation. Namely this comparative analysis helps to search for possible ways of improving legal regulation of anti-avoidance measures system in our country.

Tax avoidance is neither desirable nor acceptable activity of tax payers therefore countries are seeking to define, recognize and mainly control tax avoidance. Anti-avoidance measures are determined as means to contest with not paying taxes or reduction of taxes if tax payers imitate the model of activity or a series of transactions which fit the requirements of legal acts and thus gains tax advantage. It should be noted that anti-avoidance measures are not only precautionary means but also elimination of damage which is done to the country's budget by avoiding taxes. Substance over form principle as general anti-avoidance rule and rules of economic operations with persons registered in reduced taxes jurisdictions in the tax system of Lithuania were established in 2002. Thin capitalization and controlled foreign corporation rules were settled in 2003. Tranfer pricing rules – in 2004. Whereas anti-avoidance measures are established comparatively recently, there in this master issue by researching legislation, the doctrine of tax law and the practise of institututions examining tax disputes current legal regulation of anti-avoidance measures and attendant practical problems are analysed and estimated, possible solutions are proposed. Considering that neither the doctrine of tax law nor the practice of institutions examining tax disputes is in great numbers potential problems are also researched and possible anti-avoidance measures improvements are being tried to be found in advance. Whereas countries regulate the issues of tax law differently and compete with each other by seeking to raise revenue it is essential to assess anti-avoidance measures to international extent consequently anti-avoidance measures of Lithuania are compared with the practise of international taxation. Namely this comparative analysis helps to search for possible ways of improving legal regulation of anti-avoidance measures system in our country.

Bribery is one of the corruptive criminal acts. Criminal liability for this criminal offence is established in article 225 of Criminal Code of Lithuania. In this master's work approach of bribery offence in Criminal Code is revealed by analyzing the configuration of bribery: the subject - matter, the objective part, the subject and the subjective part. Moreover, there is examined history of treatment of bribery offence in Lithuania since 1918 when Lithuania proclaimed its independence. Also this criminal offence is distinguished from other offences against public authority (such as backhander, misuse and bribery of agent) accenting main differences among those criminal offences which all together defines corruption. Furthermore, in this work there is analyzed treatment of bribery in main European Union, Council of Europe and United Nations Organization international documents in which this offence is called passive corruption or passive bribery and which are compulsory for the Republic of Lithuania. In the end, there is reviewed regulation of bribery criminal offence in main criminal laws of foreign countries – Latvia, Estonia, Sweden, France, Germany, United Kingdom, Ireland, United States of America and Canada.

Bribery is one of the corruptive criminal acts. Criminal liability for this criminal offence is established in article 225 of Criminal Code of Lithuania. In this master's work approach of bribery offence in Criminal Code is revealed by analyzing the configuration of bribery: the subject - matter, the objective part, the subject and the subjective part. Moreover, there is examined history of treatment of bribery offence in Lithuania since 1918 when Lithuania proclaimed its independence. Also this criminal offence is distinguished from other offences against public authority (such as backhander, misuse and bribery of agent) accenting main differences among those criminal offences which all together defines corruption. Furthermore, in this work there is analyzed treatment of bribery in main European Union, Council of Europe and United Nations Organization international documents in which this offence is called passive corruption or passive bribery and which are compulsory for the Republic of Lithuania. In the end, there is reviewed regulation of bribery criminal offence in main criminal laws of foreign countries – Latvia, Estonia, Sweden, France, Germany, United Kingdom, Ireland, United States of America and Canada.

Bribery is one of the corruptive criminal acts. Criminal liability for this criminal offence is established in article 225 of Criminal Code of Lithuania. In this master's work approach of bribery offence in Criminal Code is revealed by analyzing the configuration of bribery: the subject - matter, the objective part, the subject and the subjective part. Moreover, there is examined history of treatment of bribery offence in Lithuania since 1918 when Lithuania proclaimed its independence. Also this criminal offence is distinguished from other offences against public authority (such as backhander, misuse and bribery of agent) accenting main differences among those criminal offences which all together defines corruption. Furthermore, in this work there is analyzed treatment of bribery in main European Union, Council of Europe and United Nations Organization international documents in which this offence is called passive corruption or passive bribery and which are compulsory for the Republic of Lithuania. In the end, there is reviewed regulation of bribery criminal offence in main criminal laws of foreign countries – Latvia, Estonia, Sweden, France, Germany, United Kingdom, Ireland, United States of America and Canada.

Bribery is one of the corruptive criminal acts. Criminal liability for this criminal offence is established in article 225 of Criminal Code of Lithuania. In this master's work approach of bribery offence in Criminal Code is revealed by analyzing the configuration of bribery: the subject - matter, the objective part, the subject and the subjective part. Moreover, there is examined history of treatment of bribery offence in Lithuania since 1918 when Lithuania proclaimed its independence. Also this criminal offence is distinguished from other offences against public authority (such as backhander, misuse and bribery of agent) accenting main differences among those criminal offences which all together defines corruption. Furthermore, in this work there is analyzed treatment of bribery in main European Union, Council of Europe and United Nations Organization international documents in which this offence is called passive corruption or passive bribery and which are compulsory for the Republic of Lithuania. In the end, there is reviewed regulation of bribery criminal offence in main criminal laws of foreign countries – Latvia, Estonia, Sweden, France, Germany, United Kingdom, Ireland, United States of America and Canada.

The transformation process of political system occures in today's world, too. It can be illustrated by the Color or Flower Revolutions in post-communist states. During those revolutions the authoritarian political system is changed into democratic political system. The alternation of political system shows that society is not contented with present government which is realized as corrupt and repressive. Such political transformations occured in the South America in 1970s- 1980s. During this transformations the political system of the South American countries was changed into democratic ones. But those democratic systems are not very stable and credible in nowadays like democracys in the Europe because the South American countries have many internal problems like big poverty, unstable economical situation, criminality, government corruption and etc. In this work is analysed Argentina's and Brazil's political systems transformations and influence of international actors in transformation process. Till 1980s both countries were ruled by military juntas. The rule of military governments were not stable because there were disagreements inside military juntas how to rule the countries. The permanent alternation of governments was the main reason for unstable political system and for distrust of foreign countries in Argentina and Brazil. Futhermore, there were frequent economical crises, large-sized repressions. The authoritarian regimes collapsed when in the countries started mass protests against military juntas. Those protests were strongly supported by international actors like the human rights organizations, the United Nations, by the international financial institutions like the International Monetary Fund and the World Bank. In Argentina very important were international political parties, too. The democratization processes was supported by the USA although her role was very ambiguous because in 1960s-1970s the USA supported authoritarian governments. The USA was afraid of the spread of socialism ideas in the South America. The political system change in Argentina and Brazil is linked with the third wave of democratization in the world especially after the collapse of the Soviet Union. The most important factors in the transformation processes of political systems in both countries were internal factors like disagreements inside military juntas, social movements which were strongly supported by international actors.

The transformation process of political system occures in today's world, too. It can be illustrated by the Color or Flower Revolutions in post-communist states. During those revolutions the authoritarian political system is changed into democratic political system. The alternation of political system shows that society is not contented with present government which is realized as corrupt and repressive. Such political transformations occured in the South America in 1970s- 1980s. During this transformations the political system of the South American countries was changed into democratic ones. But those democratic systems are not very stable and credible in nowadays like democracys in the Europe because the South American countries have many internal problems like big poverty, unstable economical situation, criminality, government corruption and etc. In this work is analysed Argentina's and Brazil's political systems transformations and influence of international actors in transformation process. Till 1980s both countries were ruled by military juntas. The rule of military governments were not stable because there were disagreements inside military juntas how to rule the countries. The permanent alternation of governments was the main reason for unstable political system and for distrust of foreign countries in Argentina and Brazil. Futhermore, there were frequent economical crises, large-sized repressions. The authoritarian regimes collapsed when in the countries started mass protests against military juntas. Those protests were strongly supported by international actors like the human rights organizations, the United Nations, by the international financial institutions like the International Monetary Fund and the World Bank. In Argentina very important were international political parties, too. The democratization processes was supported by the USA although her role was very ambiguous because in 1960s-1970s the USA supported authoritarian governments. The USA was afraid of the spread of socialism ideas in the South America. The political system change in Argentina and Brazil is linked with the third wave of democratization in the world especially after the collapse of the Soviet Union. The most important factors in the transformation processes of political systems in both countries were internal factors like disagreements inside military juntas, social movements which were strongly supported by international actors.

The transformation process of political system occures in today's world, too. It can be illustrated by the Color or Flower Revolutions in post-communist states. During those revolutions the authoritarian political system is changed into democratic political system. The alternation of political system shows that society is not contented with present government which is realized as corrupt and repressive. Such political transformations occured in the South America in 1970s- 1980s. During this transformations the political system of the South American countries was changed into democratic ones. But those democratic systems are not very stable and credible in nowadays like democracys in the Europe because the South American countries have many internal problems like big poverty, unstable economical situation, criminality, government corruption and etc. In this work is analysed Argentina's and Brazil's political systems transformations and influence of international actors in transformation process. Till 1980s both countries were ruled by military juntas. The rule of military governments were not stable because there were disagreements inside military juntas how to rule the countries. The permanent alternation of governments was the main reason for unstable political system and for distrust of foreign countries in Argentina and Brazil. Futhermore, there were frequent economical crises, large-sized repressions. The authoritarian regimes collapsed when in the countries started mass protests against military juntas. Those protests were strongly supported by international actors like the human rights organizations, the United Nations, by the international financial institutions like the International Monetary Fund and the World Bank. In Argentina very important were international political parties, too. The democratization processes was supported by the USA although her role was very ambiguous because in 1960s-1970s the USA supported authoritarian governments. The USA was afraid of the spread of socialism ideas in the South America. The political system change in Argentina and Brazil is linked with the third wave of democratization in the world especially after the collapse of the Soviet Union. The most important factors in the transformation processes of political systems in both countries were internal factors like disagreements inside military juntas, social movements which were strongly supported by international actors.

United Nations is believed to be one of the most powerful international organizations. International situation in XXI century is changing very fast. Globalization has very big impact towards these changes. New international actors such as business sector is gaining bigger and bigger influence towards international policy and states are loosing their suzerainty and world begins to talk about world's new government whose place can take UN. These processes encouraged to make deeper analysis and discover the role of UN in nowadays changing role. The theme of the work is: The role of UN in XXI century: the encouragement of corporate social responsibility and as the object of the work the UN and their newest project of corporate social responsibility: Global Compact is chosen. The goal of the work is to analyze the role of United Nations in international relations in XXI century thru corporate social responsibility project – Global Compact. The work has four main parts. The goal of the first part is to get to know what the changes of the word order are, where the power is going from military power to economical power. The functions and their changes of UN are analyzed in the second part. The third part is aims for the analysis of the newest UN function – corporate social responsibility. The last part of the work aims for the deep analysis of the Global Compact – new project of the United Nations. The business sector is making bigger and bigger impact to the international relations and the role of the UN is growing in international arena. It becomes very important to find out what are the relationships between UN and business and what are they making to communicate and find common points in international arena. The communication between UN and business sector began in the beginning of XXI century, when UN introduced the project of Global Compact. Global Compact is the biggest project between UN and business, where UN is enforcing business sector to work in the frame of social responsibility to help people, society and economy to survive in the processes of globalization. UN Global Compact initiative was created to encourage communication between all the sectors and to help to create global economy which enforce the social and environmental wealth in the world. Today responsible business and intersectional partnership begin to use ten principles of Global Compact as moral scale of their work.

Business globalization trends raise the new priorities for management theory and practice. Furthermore, being the member of European Union provides new opportunities for Lithuanian companies to reach foreign markets. This situation increases the need of expatriates doing international assignments and working in foreign cultural settings. The goal of this work is – to create an international assignment model based on cross-cultural management theories and practices, which could help expatriates to adopt better to foreign organization cultures. The objectives are: 1) to make the analysis of culture, management and cross cultural management theories; 2) to analyze cross cultural models; 3) to examine the international assignment models; 4) to analyze expatriate training models; 5) suggest new cross cultural model, which minimizes cross cultural gap of expatriates. The object of the research is expatriates working in International organizations who are going to make, making or made International assignments. For research the author used such methods: 1) the analysis of scientific literature; 2) the empirical research; 3) data analysis. The first part of the work, discloses major theoretical issues of cross cultural management and organizational culture. In the second part it is made the review of expatriates International assignment models. In the third part it is given the analysis of available services of consultancy companies working in cross-cultural training business and research (which was carried in 2008, April 15 – May 9) results of expatriates from Lithuanian organizations who were sent to do international assignments and define which problems they had. And finally there is suggested international assignment model, which could minimize the cross-cultural gap for expatriates in foreign culture. Major conclusions and suggestion of the MBA paper are: 1) main reasons why organizations are sending their workers on international assignments are: to fill the positions; management development; organization development; 2) cross cultural teaching methods are: cultural simulator; contrast method; simulations of sitations; cultural assimilator; 3) according to carried research, workers, who had cross cultural training had less problems during the international assignment; 4) author is proposing a model which consists of nine parts: research, planning, selection, primary orientation, training, expatriation, finishing of international assignment, repatriation and assignment evaluation. It should help to minimize the cultural gap of expatriates. Work consists of 68 pages, where are 11 tables and 28 drawings.