Migration and international taxation of natural persons are closely interdependent matters, which determine such the questions: who is resident both in international and national tax law, how differs taxing situation if a person is resident and non-resident, how are national tax law' conflicts solved and double taxation eliminated, what taxation systems exist worldwide, what derives a government's right to tax its persons from, which taxation basement (citizenship or residence) is the most beneficial and corresponding for emigrants and their interests and which one meets the government's needs the best, etc. All these mentioned and other questions are discussed and analysed in this study. The main purpose is to compare provisions of international income taxation with Lithuanian and American tax law. Attention is paid to the definition of resident, which involves the criteria of recognition of natural persons and legal persons (permanent home, centre of vital interests, habitual abode, citizenship, place of effective management, incorporation, mutual agreement procedure), dimentions of income tax regulation for emigrants. There's not forgotten methods of examption and credit when double taxation is eliminating as well. For clearness, emigrants have a meaning of residents abroad in this study.
Migration and international taxation of natural persons are closely interdependent matters, which determine such the questions: who is resident both in international and national tax law, how differs taxing situation if a person is resident and non-resident, how are national tax law' conflicts solved and double taxation eliminated, what taxation systems exist worldwide, what derives a government's right to tax its persons from, which taxation basement (citizenship or residence) is the most beneficial and corresponding for emigrants and their interests and which one meets the government's needs the best, etc. All these mentioned and other questions are discussed and analysed in this study. The main purpose is to compare provisions of international income taxation with Lithuanian and American tax law. Attention is paid to the definition of resident, which involves the criteria of recognition of natural persons and legal persons (permanent home, centre of vital interests, habitual abode, citizenship, place of effective management, incorporation, mutual agreement procedure), dimentions of income tax regulation for emigrants. There's not forgotten methods of examption and credit when double taxation is eliminating as well. For clearness, emigrants have a meaning of residents abroad in this study.
Migration and international taxation of natural persons are closely interdependent matters, which determine such the questions: who is resident both in international and national tax law, how differs taxing situation if a person is resident and non-resident, how are national tax law' conflicts solved and double taxation eliminated, what taxation systems exist worldwide, what derives a government's right to tax its persons from, which taxation basement (citizenship or residence) is the most beneficial and corresponding for emigrants and their interests and which one meets the government's needs the best, etc. All these mentioned and other questions are discussed and analysed in this study. The main purpose is to compare provisions of international income taxation with Lithuanian and American tax law. Attention is paid to the definition of resident, which involves the criteria of recognition of natural persons and legal persons (permanent home, centre of vital interests, habitual abode, citizenship, place of effective management, incorporation, mutual agreement procedure), dimentions of income tax regulation for emigrants. There's not forgotten methods of examption and credit when double taxation is eliminating as well. For clearness, emigrants have a meaning of residents abroad in this study.
Migration and international taxation of natural persons are closely interdependent matters, which determine such the questions: who is resident both in international and national tax law, how differs taxing situation if a person is resident and non-resident, how are national tax law' conflicts solved and double taxation eliminated, what taxation systems exist worldwide, what derives a government's right to tax its persons from, which taxation basement (citizenship or residence) is the most beneficial and corresponding for emigrants and their interests and which one meets the government's needs the best, etc. All these mentioned and other questions are discussed and analysed in this study. The main purpose is to compare provisions of international income taxation with Lithuanian and American tax law. Attention is paid to the definition of resident, which involves the criteria of recognition of natural persons and legal persons (permanent home, centre of vital interests, habitual abode, citizenship, place of effective management, incorporation, mutual agreement procedure), dimentions of income tax regulation for emigrants. There's not forgotten methods of examption and credit when double taxation is eliminating as well. For clearness, emigrants have a meaning of residents abroad in this study.
Aim of the study: to evaluate Kaunas University of Medicine residents preparation for a practical activity and work in health care institutions. Objectives: 1. the evaluation of description of residential studies programs; 2. the evaluation of structure of medical standards; 3. the evaluation of resident's opinion of their preparation for practical activity. Methods: The object of analysis: KMU programs of residency studies; medical standards; KMU doctors graduated in 2006. Methods of analysis: the analysis of scientific literature; the analysis of documents; questionnaire; the analysis of statistical data using the program SPSS 12. Results: 1. There was 28 residency studies programs evaluated, that had clear and equal for all programs structure. The constitution and content of programs were clearly described. There was no security of common internal residency programs quality politics and procedures. Some inaccuracy was found in sixteen residency programs. 2. Seven professional qualifications did not have certified medical standards. The standards had equal and clear structure. The residency programs were organized according to these standards. 3. 53, 8 % of residents got to know the medical standards, they also better knew their specialty diseases (p=0,029). Medical residents of traditional profile better knew the symptoms of their specialty diseases (Fisher exact test p=0,027). 36, 5 % of residents assumed that they had enough experience in communication with patients. Diagnose and heal tumors could 19, 2 %, do surgery 15 %. Approximately 65 % of respondents evaluated well the knowledge, qualification and preparation for practical activity they got. Only 25 % could forecast heal results independently. 34, 6 % of respondents spared maximum time for their studies and tried hardest, they stated, they could independently make tests, decisions while healing. The same amount of respondents thought that their specialty was considered to be prestigious. Those residents, who spared more time for their studies and tried harder, better evaluated the knowledge, qualification and preparation for practical activity they got. 48, 1 % of respondents were satisfied with their studies. Those residents, who better evaluated lecturers (p<0,001) and environment (p=0,027) were more satisfied. Asked where they would like to work after graduating from the university, 30,8 % said they would choose not healing sphere, 32,6 % would choose the second level of HCI in Lithuanian cities. 63, 5 % of respondents think about leaving to foreign countries. Conclusions: 1. The programs of KMU residential studies were created and prepared for all professional qualifications and conformed to higher education residential programs and their principles. 2. The medical standards were structured, easily written, certified with Health service minister order and were available for all medical professions, but were certified not with all professional qualifications. 3. The residents, who spared more time for studies, statistically could better evaluate their knowledge, qualification, and preparation for practical activity; however the majority (65, 4 %) did not pay much time for their studies. In the residents opinion their theoretical knowledge was good, but there was lack of practical skills.
Aim of the study: to evaluate Kaunas University of Medicine residents preparation for a practical activity and work in health care institutions. Objectives: 1. the evaluation of description of residential studies programs; 2. the evaluation of structure of medical standards; 3. the evaluation of resident's opinion of their preparation for practical activity. Methods: The object of analysis: KMU programs of residency studies; medical standards; KMU doctors graduated in 2006. Methods of analysis: the analysis of scientific literature; the analysis of documents; questionnaire; the analysis of statistical data using the program SPSS 12. Results: 1. There was 28 residency studies programs evaluated, that had clear and equal for all programs structure. The constitution and content of programs were clearly described. There was no security of common internal residency programs quality politics and procedures. Some inaccuracy was found in sixteen residency programs. 2. Seven professional qualifications did not have certified medical standards. The standards had equal and clear structure. The residency programs were organized according to these standards. 3. 53, 8 % of residents got to know the medical standards, they also better knew their specialty diseases (p=0,029). Medical residents of traditional profile better knew the symptoms of their specialty diseases (Fisher exact test p=0,027). 36, 5 % of residents assumed that they had enough experience in communication with patients. Diagnose and heal tumors could 19, 2 %, do surgery 15 %. Approximately 65 % of respondents evaluated well the knowledge, qualification and preparation for practical activity they got. Only 25 % could forecast heal results independently. 34, 6 % of respondents spared maximum time for their studies and tried hardest, they stated, they could independently make tests, decisions while healing. The same amount of respondents thought that their specialty was considered to be prestigious. Those residents, who spared more time for their studies and tried harder, better evaluated the knowledge, qualification and preparation for practical activity they got. 48, 1 % of respondents were satisfied with their studies. Those residents, who better evaluated lecturers (p<0,001) and environment (p=0,027) were more satisfied. Asked where they would like to work after graduating from the university, 30,8 % said they would choose not healing sphere, 32,6 % would choose the second level of HCI in Lithuanian cities. 63, 5 % of respondents think about leaving to foreign countries. Conclusions: 1. The programs of KMU residential studies were created and prepared for all professional qualifications and conformed to higher education residential programs and their principles. 2. The medical standards were structured, easily written, certified with Health service minister order and were available for all medical professions, but were certified not with all professional qualifications. 3. The residents, who spared more time for studies, statistically could better evaluate their knowledge, qualification, and preparation for practical activity; however the majority (65, 4 %) did not pay much time for their studies. In the residents opinion their theoretical knowledge was good, but there was lack of practical skills.
The purpose of the research is to determine what impact on implementation of participatory governance has the attitude of Tauragė district municipality administration employees and residents towards participatory governance. Participatory governance takes an extremely important part in democratic governance. It is a process in which residents can directly participate in governance and influence the decisions. The cooperation between the interested parties (administration employees and residents) is an extremely significant part in this process. The rights to direct participation of the citizens are mostly governed by national law, where the principles and ways of participation are governed by municipal rules. After analysis of the legislation it was determined that mostly the ways of partial participation are legally provided for, and there are no clearly defined ways of high participation. The analysis showed that partial participatory governance is being implemented in Tauragė district municipality and residents are usually informed only about the adopted decisions. Also it was noticed that although participatory governance is implemented only partially, its influence is positive: more ideas are being generated and the governance transparency is increasing. The research revealed that the assessment of the reasons for non-participation of residents and administrative staff of the region is different. Furthermore, the residents of the region who have negative attitude towards participatory governance do not participate in decision-making process, therefore, in order to increase the number of participating residents and to improve perception about ways of participation it is necessary to take these actions: to spread as much as possible information about direct ways of participation and to publish their results on social media, press, and in town festivals.
The purpose of the research is to determine what impact on implementation of participatory governance has the attitude of Tauragė district municipality administration employees and residents towards participatory governance. Participatory governance takes an extremely important part in democratic governance. It is a process in which residents can directly participate in governance and influence the decisions. The cooperation between the interested parties (administration employees and residents) is an extremely significant part in this process. The rights to direct participation of the citizens are mostly governed by national law, where the principles and ways of participation are governed by municipal rules. After analysis of the legislation it was determined that mostly the ways of partial participation are legally provided for, and there are no clearly defined ways of high participation. The analysis showed that partial participatory governance is being implemented in Tauragė district municipality and residents are usually informed only about the adopted decisions. Also it was noticed that although participatory governance is implemented only partially, its influence is positive: more ideas are being generated and the governance transparency is increasing. The research revealed that the assessment of the reasons for non-participation of residents and administrative staff of the region is different. Furthermore, the residents of the region who have negative attitude towards participatory governance do not participate in decision-making process, therefore, in order to increase the number of participating residents and to improve perception about ways of participation it is necessary to take these actions: to spread as much as possible information about direct ways of participation and to publish their results on social media, press, and in town festivals.
The purpose of the research is to determine what impact on implementation of participatory governance has the attitude of Tauragė district municipality administration employees and residents towards participatory governance. Participatory governance takes an extremely important part in democratic governance. It is a process in which residents can directly participate in governance and influence the decisions. The cooperation between the interested parties (administration employees and residents) is an extremely significant part in this process. The rights to direct participation of the citizens are mostly governed by national law, where the principles and ways of participation are governed by municipal rules. After analysis of the legislation it was determined that mostly the ways of partial participation are legally provided for, and there are no clearly defined ways of high participation. The analysis showed that partial participatory governance is being implemented in Tauragė district municipality and residents are usually informed only about the adopted decisions. Also it was noticed that although participatory governance is implemented only partially, its influence is positive: more ideas are being generated and the governance transparency is increasing. The research revealed that the assessment of the reasons for non-participation of residents and administrative staff of the region is different. Furthermore, the residents of the region who have negative attitude towards participatory governance do not participate in decision-making process, therefore, in order to increase the number of participating residents and to improve perception about ways of participation it is necessary to take these actions: to spread as much as possible information about direct ways of participation and to publish their results on social media, press, and in town festivals.
The purpose of the research is to determine what impact on implementation of participatory governance has the attitude of Tauragė district municipality administration employees and residents towards participatory governance. Participatory governance takes an extremely important part in democratic governance. It is a process in which residents can directly participate in governance and influence the decisions. The cooperation between the interested parties (administration employees and residents) is an extremely significant part in this process. The rights to direct participation of the citizens are mostly governed by national law, where the principles and ways of participation are governed by municipal rules. After analysis of the legislation it was determined that mostly the ways of partial participation are legally provided for, and there are no clearly defined ways of high participation. The analysis showed that partial participatory governance is being implemented in Tauragė district municipality and residents are usually informed only about the adopted decisions. Also it was noticed that although participatory governance is implemented only partially, its influence is positive: more ideas are being generated and the governance transparency is increasing. The research revealed that the assessment of the reasons for non-participation of residents and administrative staff of the region is different. Furthermore, the residents of the region who have negative attitude towards participatory governance do not participate in decision-making process, therefore, in order to increase the number of participating residents and to improve perception about ways of participation it is necessary to take these actions: to spread as much as possible information about direct ways of participation and to publish their results on social media, press, and in town festivals.
This research is one of the components of the project funded by European Commission "Child and Adolescent Mental Health in Enlarged European Union: Development of Effective Policies and Practices " (CAMHEE). Survey of the situation that occur in the families in which parents are placed into psychiatric residential homes due to mental illness, showed that development and implementation of effective parenting programs (as well as other community-based services for families at risk) might become an effective alternative to currently prevailing stigmatizing and paternalistic approach, including the concept of "bad" (incompetent) parents and their institutionalization. Based on the review and analysis of the situations in residential psychiatric care homes, one could observe that relations of the family members with residents of care homes and dynamics of these relations are greatly influenced by specifics of Lithuanian mental health and social care systems, historically developed stereotypes, public attitudes to mentally ill persons and information which is communicated to general public. It should be noted that the tradition dating back to Soviet-era ideology - that mentally ill persons need to be separated from family, community and society, is still strong.
This research is one of the components of the project funded by European Commission "Child and Adolescent Mental Health in Enlarged European Union: Development of Effective Policies and Practices " (CAMHEE). Survey of the situation that occur in the families in which parents are placed into psychiatric residential homes due to mental illness, showed that development and implementation of effective parenting programs (as well as other community-based services for families at risk) might become an effective alternative to currently prevailing stigmatizing and paternalistic approach, including the concept of "bad" (incompetent) parents and their institutionalization. Based on the review and analysis of the situations in residential psychiatric care homes, one could observe that relations of the family members with residents of care homes and dynamics of these relations are greatly influenced by specifics of Lithuanian mental health and social care systems, historically developed stereotypes, public attitudes to mentally ill persons and information which is communicated to general public. It should be noted that the tradition dating back to Soviet-era ideology - that mentally ill persons need to be separated from family, community and society, is still strong.
This research is one of the components of the project funded by European Commission "Child and Adolescent Mental Health in Enlarged European Union: Development of Effective Policies and Practices " (CAMHEE). Survey of the situation that occur in the families in which parents are placed into psychiatric residential homes due to mental illness, showed that development and implementation of effective parenting programs (as well as other community-based services for families at risk) might become an effective alternative to currently prevailing stigmatizing and paternalistic approach, including the concept of "bad" (incompetent) parents and their institutionalization. Based on the review and analysis of the situations in residential psychiatric care homes, one could observe that relations of the family members with residents of care homes and dynamics of these relations are greatly influenced by specifics of Lithuanian mental health and social care systems, historically developed stereotypes, public attitudes to mentally ill persons and information which is communicated to general public. It should be noted that the tradition dating back to Soviet-era ideology - that mentally ill persons need to be separated from family, community and society, is still strong.
This research is one of the components of the project funded by European Commission "Child and Adolescent Mental Health in Enlarged European Union: Development of Effective Policies and Practices " (CAMHEE). Survey of the situation that occur in the families in which parents are placed into psychiatric residential homes due to mental illness, showed that development and implementation of effective parenting programs (as well as other community-based services for families at risk) might become an effective alternative to currently prevailing stigmatizing and paternalistic approach, including the concept of "bad" (incompetent) parents and their institutionalization. Based on the review and analysis of the situations in residential psychiatric care homes, one could observe that relations of the family members with residents of care homes and dynamics of these relations are greatly influenced by specifics of Lithuanian mental health and social care systems, historically developed stereotypes, public attitudes to mentally ill persons and information which is communicated to general public. It should be noted that the tradition dating back to Soviet-era ideology - that mentally ill persons need to be separated from family, community and society, is still strong.
The aim of this survey was to evaluate intentions of Lithuanian physicians and medical residents to work in the European Union (EU) and other countries. The survey was performed in 2002 in the framework of the project "Health human resource development and planning in Lithuania", sponsored by Open Society Fund, Lithuania. Using the questionnaire developed by the Ministry of Labor and Solidarity of France, 242 medical residents and 497 physicians were surveyed. Survey results indicated that 60.7% of medical residents and 26.0% of physicians intended to leave for the EU or other countries. The survey also showed that the first-choice countries were United Kingdom, Germany and the Nordic countries. Almost 15.0% of medical residents and 5.0% of physicians planed to leave for the EU on permanent basis. The largest part of those who intended to leave for the EU, planned to go there after accession. It was a definitive decision of 2.5% of medical residents and 3.8% of physicians. The major reasons for leaving were higher salary, better professional possibilities and better quality of life. For medical residents a previous visit abroad for professional reasons increased the risk of working abroad significantly (OR–3.29, 95% CI 1.73–6.27). In the case of physicians, age was the factor that significantly decreased the risk (OR–0.94, 95% CI 0.91–0.96); however having friends abroad increased the risk by more than three times (OR–3.22, 95% CI 1.91–5.42). In order to observe the possible migration to the EU or other countries, the survey should be repeated every three-four years.
