Suchergebnisse

The forms of decentralization, focusing on the main features and differences of these forms, are analyzed in this article. It is shown that each type of decentralization - political, administrative, fiscal, and market - has different characteristics, policy implications, and conditions for success. There are defined the main goals of decentralization reforms and identified the tools for theirs achievement. Decentralization is considered as a sine qua non not only in the development of local self-government, but with regard to civil society as a whole and the greatest factor of social change. Decentralization can address poverty, gender inequality, environmental concerns, and the improvement of healthcare, education and access to technology. Moreover, decentralization does not only affect government and civil service, but is conditional on the involvement of community organizations, stakeholders in the private sector, international aid organizations and citizens. The measurements of decentralization are analyzed too. Since, the standard measures fail to take into account the different degrees of decentralization and the true decision-making authority of sub-national institutions over revenues and expenditures, there are focusing on the search for more impartial and integrated evaluation indicators. ; Straipsnyje analizuojamos decentralizacijos reformų formos, atkreipiant dėmesį į svarbiausius jų bruožus. Apibrėžiami pagrindiniai reformų tikslai ir instrumentai jiems pasiekti. Nagrinėjamos decentralizacijos vertinimo galimybės, pateikiant vertinimo rodiklius, kuriais remiantis būtų galima atlikti valstybių lyginamąją analizę. Vadovaujantis decentralizacijos reformų tikslais, kurie atitinka decentralizacijos sistemos kriterijus, modeliuojami galimi decentralizacijos reformų rezultatai, išryškinant pagrindinius reformų privalumus ir trūkumus.

The final Master's work topic in Public Sector Economics is relevant since gender mainstreaming in the budget – is one of guarantees of high economic power. Legislation is insufficient to prevent gender inequality, which is deeply rooted in our society and supports the stereotypical approach to men's and women's roles. The main problem in this work: budget – one of the most important tools in implementing the decisions taken by politicians, that is way the opinion that it is and should be gender-neutral is false and, from a state of economic growth and the country's welfare perspective, costs a lot to society. The research subject is gender-sensitive budget, which may improve the gender analysis of the state budget in the context of resource allocation. The integration of gender aspect in the budget is a process when the the state budget is being considered, in order to determine whether it evaluates different social roles of men and women, and modifications are being suggested in order to implement the actual gender equality. The aim of this work is to demonstrate the importance of gender aspect, when the state budget is being formed. Currently, the allotment of budget in Lithuania does not consider gender, hereby inequality between women and men increases. To achieve the higher mentioned aim the tasks are put in: 1. to lay the analysis of foreign countries and Lithuania in the context of gender equality; 2. to justify the necessity of gender-sensitive budget in Lithuania; 3. to investigate the women's impact on gross domestic product (GDP) in Lithuania; 4. when the anlysis of the state and munivipal budgets is done, to compare their expense in the context of gender aspect; 5. to explore the tax revenue of the state and municipal budgets in the context of gender aspect; 6. to compare the tax burden, that goes to men and women; 7. to analyse the role of gender in large and small and medium business; 8. to investigate the affect of value added tax concession for food on women's economical and social status. Hypotheses in this work: 1. Lithuanian GDP structure does not reflect this important economic sector, as the so-called reproductive economy, which is "responsible" for the reproduction of human potential and for quality of human resources, and in wich value-added is being generated as well. And that brings marked contribution to the country's GDP. Human resource and labor costs remain invisible in the economy, reproductive work remains outside of the country's GDP, it can't be measured and paid; 2. State budget is not gender neutral. The allocation of expenditure affects differently upon women's and men's social and economical status. Herewith, the revenue and expenditure of budget is under the negative influence of gender asymmetry; 3. State and municipal budgets in Lithuania are actually formed in gender philosophy. Gender asymmetry could be seen when the expenditure of national budget is being allocated . In this way, gender inequalities are being kind of encouraged; 4. The existing tax system in Lithuania have unequal impact on women's and men's social-economic situation. Higher tax burden goes to women than men. Methods used in this work: 1. the analysis of data and graphs of the Department of Statistics and the Ministry of Finance; 2. the analysis of the expense and tax revenue of the state and municipal budgets; 3. regression analysis (statistical program Eviews); 4. graphic analysis (Excel). The combination of econometric and economic research parts, has shown that the meat prices, excluding value added tax (supplier prices), does not affect the cash flow of household consumption expenditure for meat. Therefore the benefit of the concession does not reach the end user (a woman), and so it devolves upon on supplier (a man). All of the above hypotheses have been adopted, when the data analysis and research was done. The principal conclusions were that there is obvious gender inequality in the state budget, women pay more taxes and receive lower part of allocations, also the tx concession that is devoted to consumers (women) doesn't "reach" them and sinks in the suppliers (men) profit. The first part is devoted to analyse the theoretical aspects and to describe the gender equality programs that were put in practice in Lithuania and other foreign countries. The second part is devoted to the structural and dynamic analysis in gender aspect of expense of state and municipal budgets in Lithuania. There was also studied women's contribution to GDP in Lithuania. In the third paragraph there was analyzed tax revenue of the national budget and the tax burden on the public and private sectors in gender aspect. In this part with the aid of statistical program Eviews and Excel there has been also analyzed the affect of value added tax concession for food on women's economical and social status.

The final Master's work topic in Public Sector Economics is relevant since gender mainstreaming in the budget – is one of guarantees of high economic power. Legislation is insufficient to prevent gender inequality, which is deeply rooted in our society and supports the stereotypical approach to men's and women's roles. The main problem in this work: budget – one of the most important tools in implementing the decisions taken by politicians, that is way the opinion that it is and should be gender-neutral is false and, from a state of economic growth and the country's welfare perspective, costs a lot to society. The research subject is gender-sensitive budget, which may improve the gender analysis of the state budget in the context of resource allocation. The integration of gender aspect in the budget is a process when the the state budget is being considered, in order to determine whether it evaluates different social roles of men and women, and modifications are being suggested in order to implement the actual gender equality. The aim of this work is to demonstrate the importance of gender aspect, when the state budget is being formed. Currently, the allotment of budget in Lithuania does not consider gender, hereby inequality between women and men increases. To achieve the higher mentioned aim the tasks are put in: 1. to lay the analysis of foreign countries and Lithuania in the context of gender equality; 2. to justify the necessity of gender-sensitive budget in Lithuania; 3. to investigate the women's impact on gross domestic product (GDP) in Lithuania; 4. when the anlysis of the state and munivipal budgets is done, to compare their expense in the context of gender aspect; 5. to explore the tax revenue of the state and municipal budgets in the context of gender aspect; 6. to compare the tax burden, that goes to men and women; 7. to analyse the role of gender in large and small and medium business; 8. to investigate the affect of value added tax concession for food on women's economical and social status. Hypotheses in this work: 1. Lithuanian GDP structure does not reflect this important economic sector, as the so-called reproductive economy, which is "responsible" for the reproduction of human potential and for quality of human resources, and in wich value-added is being generated as well. And that brings marked contribution to the country's GDP. Human resource and labor costs remain invisible in the economy, reproductive work remains outside of the country's GDP, it can't be measured and paid; 2. State budget is not gender neutral. The allocation of expenditure affects differently upon women's and men's social and economical status. Herewith, the revenue and expenditure of budget is under the negative influence of gender asymmetry; 3. State and municipal budgets in Lithuania are actually formed in gender philosophy. Gender asymmetry could be seen when the expenditure of national budget is being allocated . In this way, gender inequalities are being kind of encouraged; 4. The existing tax system in Lithuania have unequal impact on women's and men's social-economic situation. Higher tax burden goes to women than men. Methods used in this work: 1. the analysis of data and graphs of the Department of Statistics and the Ministry of Finance; 2. the analysis of the expense and tax revenue of the state and municipal budgets; 3. regression analysis (statistical program Eviews); 4. graphic analysis (Excel). The combination of econometric and economic research parts, has shown that the meat prices, excluding value added tax (supplier prices), does not affect the cash flow of household consumption expenditure for meat. Therefore the benefit of the concession does not reach the end user (a woman), and so it devolves upon on supplier (a man). All of the above hypotheses have been adopted, when the data analysis and research was done. The principal conclusions were that there is obvious gender inequality in the state budget, women pay more taxes and receive lower part of allocations, also the tx concession that is devoted to consumers (women) doesn't "reach" them and sinks in the suppliers (men) profit. The first part is devoted to analyse the theoretical aspects and to describe the gender equality programs that were put in practice in Lithuania and other foreign countries. The second part is devoted to the structural and dynamic analysis in gender aspect of expense of state and municipal budgets in Lithuania. There was also studied women's contribution to GDP in Lithuania. In the third paragraph there was analyzed tax revenue of the national budget and the tax burden on the public and private sectors in gender aspect. In this part with the aid of statistical program Eviews and Excel there has been also analyzed the affect of value added tax concession for food on women's economical and social status.

Hunting legal regulation. Theoretical and practical aspects. Wildlife is public and all humanity distinctive natural inheritance, aesthetical, scientific, cultural and even economical worth. Hunting as the humans preserve and the social institute is miscellaneous expression which includes management of wildlife population (regulation and control), spare – time and work activities. The government has constitutional obligation to guarantee protection of animals living in the wild, protection of their resource and their rational practice. Wherefore the government creates rules in order to ordain the exclusive regulation of using some sort of wild animals which guarantee protection and rational their use. Every year the number of breach of hunting regulation increases. The increasing number of breach of hunting the regulation determinates the relevance of this theme. On the other side the shortage of legal literature about environmental law and administrative responsibility determinates the relevance of this theme too. For the breach of hunting rules in Lithuanian Republic the responsibility is regulated in several legal acts and the man, the breaker, responsible for the breach of hunting rules can be brought to criminal, civil or administrative responsibility. There is the study of administrative responsibility for the breach of hunting rules and the consideration of singularity of such responsibility by theoretical aspects, analysis of practical problems connected to put in practice administrative responsibility. In this theme the attention is laid on the breaches and on the separation of several responsibilities of the breaches of hunting rules. The attention is directed to the purpose of the responsibility and its importance. This study composes of two parts, which are brought into several smaller formations. In the first pat of this study the main point was to traverse legal documents which are important in regulating the hunting, discussing such actual questions as the property right on wild animals, the question of creating hunting areas and other questions of the hunting procedure. In the second part of the study the main theme was analyzed the legal composition of the breach of hunting rules, the problems solving such breaches and the juridical practice on the breakers. In that part there is discussed about perspectives solving the breaches of hunting rules and the juridical practice on the breakers.

Hunting legal regulation. Theoretical and practical aspects. Wildlife is public and all humanity distinctive natural inheritance, aesthetical, scientific, cultural and even economical worth. Hunting as the humans preserve and the social institute is miscellaneous expression which includes management of wildlife population (regulation and control), spare – time and work activities. The government has constitutional obligation to guarantee protection of animals living in the wild, protection of their resource and their rational practice. Wherefore the government creates rules in order to ordain the exclusive regulation of using some sort of wild animals which guarantee protection and rational their use. Every year the number of breach of hunting regulation increases. The increasing number of breach of hunting the regulation determinates the relevance of this theme. On the other side the shortage of legal literature about environmental law and administrative responsibility determinates the relevance of this theme too. For the breach of hunting rules in Lithuanian Republic the responsibility is regulated in several legal acts and the man, the breaker, responsible for the breach of hunting rules can be brought to criminal, civil or administrative responsibility. There is the study of administrative responsibility for the breach of hunting rules and the consideration of singularity of such responsibility by theoretical aspects, analysis of practical problems connected to put in practice administrative responsibility. In this theme the attention is laid on the breaches and on the separation of several responsibilities of the breaches of hunting rules. The attention is directed to the purpose of the responsibility and its importance. This study composes of two parts, which are brought into several smaller formations. In the first pat of this study the main point was to traverse legal documents which are important in regulating the hunting, discussing such actual questions as the property right on wild animals, the question of creating hunting areas and other questions of the hunting procedure. In the second part of the study the main theme was analyzed the legal composition of the breach of hunting rules, the problems solving such breaches and the juridical practice on the breakers. In that part there is discussed about perspectives solving the breaches of hunting rules and the juridical practice on the breakers.

This article, as first of set of publications, analyses international tax competition, its common aspects and measures that countries take to counteract its harmful effects on national income from taxes, trying to prove, that, despite apparent political inspirations, tax competition is also relevant legally. It is proposed, that real tax competition is not complex tax policy decisions (to reduce rates, introduce flat rate or progressive ones etc.) in order to encourage different economic or social processes, but those, aimed at non-resident taxpayers, when taxes become the main or even only reason for their certain business or investment decisions. International tax competition is discussed using two basic categories offered by the OECD and widely accepted by international community - "preferential tax regimes" and "tax havens", also acknowledging, that phenomenon besides pure tax regulation also includes different regulations for financial services and business as a whole, limits of authority of state institutions etc. It is concluded, that clear identification of mentioned above is relevant not only politically, but legally as well, because that not only shows states' "competitive orientation" but also directly influences effectiveness and functionality of measures used to counter its harmful effects.

This article, as first of set of publications, analyses international tax competition, its common aspects and measures that countries take to counteract its harmful effects on national income from taxes, trying to prove, that, despite apparent political inspirations, tax competition is also relevant legally. It is proposed, that real tax competition is not complex tax policy decisions (to reduce rates, introduce flat rate or progressive ones etc.) in order to encourage different economic or social processes, but those, aimed at non-resident taxpayers, when taxes become the main or even only reason for their certain business or investment decisions. International tax competition is discussed using two basic categories offered by the OECD and widely accepted by international community - "preferential tax regimes" and "tax havens", also acknowledging, that phenomenon besides pure tax regulation also includes different regulations for financial services and business as a whole, limits of authority of state institutions etc. It is concluded, that clear identification of mentioned above is relevant not only politically, but legally as well, because that not only shows states' "competitive orientation" but also directly influences effectiveness and functionality of measures used to counter its harmful effects.

This article, as first of set of publications, analyses international tax competition, its common aspects and measures that countries take to counteract its harmful effects on national income from taxes, trying to prove, that, despite apparent political inspirations, tax competition is also relevant legally. It is proposed, that real tax competition is not complex tax policy decisions (to reduce rates, introduce flat rate or progressive ones etc.) in order to encourage different economic or social processes, but those, aimed at non-resident taxpayers, when taxes become the main or even only reason for their certain business or investment decisions. International tax competition is discussed using two basic categories offered by the OECD and widely accepted by international community - "preferential tax regimes" and "tax havens", also acknowledging, that phenomenon besides pure tax regulation also includes different regulations for financial services and business as a whole, limits of authority of state institutions etc. It is concluded, that clear identification of mentioned above is relevant not only politically, but legally as well, because that not only shows states' "competitive orientation" but also directly influences effectiveness and functionality of measures used to counter its harmful effects.

This article, as first of set of publications, analyses international tax competition, its common aspects and measures that countries take to counteract its harmful effects on national income from taxes, trying to prove, that, despite apparent political inspirations, tax competition is also relevant legally. It is proposed, that real tax competition is not complex tax policy decisions (to reduce rates, introduce flat rate or progressive ones etc.) in order to encourage different economic or social processes, but those, aimed at non-resident taxpayers, when taxes become the main or even only reason for their certain business or investment decisions. International tax competition is discussed using two basic categories offered by the OECD and widely accepted by international community - "preferential tax regimes" and "tax havens", also acknowledging, that phenomenon besides pure tax regulation also includes different regulations for financial services and business as a whole, limits of authority of state institutions etc. It is concluded, that clear identification of mentioned above is relevant not only politically, but legally as well, because that not only shows states' "competitive orientation" but also directly influences effectiveness and functionality of measures used to counter its harmful effects.

Key words: e government, innovation, innovation diffusion and adoption theory, E. Government diffusion, e. Government adoption, studies, comparative aspect. The object of this work – e. Government diffusion and adoption. The aim of this work - to analyze and evaluate e. Government diffusion and adoption. To support this aim four tasks were set: 1) to provide e. Government conception, implementation and rewiew of e. Government tools and show the importance of e. Government; 2) to present the innovation diffusion and adoption theory; 3) to deliver the diffusion and adoption of e. Government theoretical review, 4) identify the factors influencing e. Government diffusion and adoption; 5) an overview e. Government dissemination of the extent of cross-border dimension and analyze e. Government diffusion and adoption in Lithuania making aspect. The analysis of e. Government diffusion of Lithuania as compared with other countries on this subject dealt with aspects related to the theoretical and empirical context. It follows that E. Government diffusion and adoption studies are a relatively new topic and little studied phenomenon. As evidenced by the existence of e Governance development assessments carried out in Lithuania and abroad, the analysis, the majority of currently proposed e. Government decisions are analyzed only from the quantitative side, dispensed with the need for comprehensive quality of the population of e. services research. E. Government - is an excellent tool to improve communication between government and citizens, public and private sector, and make these relations simpler, more interactive and meet citizens' needs. The main findings of the work is that e. Government diffusion and adoption problems are global, that is to say, all the states face similar social, financial, personal, communication, cultural and other barriers. E. Government servises in diffusion process in Lithuania and other countries is influenced by the convenience, savings in time, money and the ability to communicate and work directly (on – line) mode. Such an exercise is a clearer way, does not require bureaucratic procedures and transparent. E. Government suppressors - e. Government rough public services system, lack of opportunities, lack of demand, a large distance between the public and the government. The study showed that the e. Government diffusion of government services are not the conditions are right and still suffer from the problem of digital divide, especially in rural areas and between mature and low-income people in Lithuania. It appears that in e. Government acceptance, very importance of preparation, so it is important to draw attention to the barriers that may interfere with this process, which requires a special e. Government incentive policies. Therefore, it is necessary to take the lead in promoting the e. Government services, the involvement of neighborhoods, local governments, the media and most citizens, preparing them training with the full awareness and promoting understanding of the various campaigns and events. It is important to convince the public that the e. Government can simplify the work is easy and rewarding cause.

Key words: e government, innovation, innovation diffusion and adoption theory, E. Government diffusion, e. Government adoption, studies, comparative aspect. The object of this work – e. Government diffusion and adoption. The aim of this work - to analyze and evaluate e. Government diffusion and adoption. To support this aim four tasks were set: 1) to provide e. Government conception, implementation and rewiew of e. Government tools and show the importance of e. Government; 2) to present the innovation diffusion and adoption theory; 3) to deliver the diffusion and adoption of e. Government theoretical review, 4) identify the factors influencing e. Government diffusion and adoption; 5) an overview e. Government dissemination of the extent of cross-border dimension and analyze e. Government diffusion and adoption in Lithuania making aspect. The analysis of e. Government diffusion of Lithuania as compared with other countries on this subject dealt with aspects related to the theoretical and empirical context. It follows that E. Government diffusion and adoption studies are a relatively new topic and little studied phenomenon. As evidenced by the existence of e Governance development assessments carried out in Lithuania and abroad, the analysis, the majority of currently proposed e. Government decisions are analyzed only from the quantitative side, dispensed with the need for comprehensive quality of the population of e. services research. E. Government - is an excellent tool to improve communication between government and citizens, public and private sector, and make these relations simpler, more interactive and meet citizens' needs. The main findings of the work is that e. Government diffusion and adoption problems are global, that is to say, all the states face similar social, financial, personal, communication, cultural and other barriers. E. Government servises in diffusion process in Lithuania and other countries is influenced by the convenience, savings in time, money and the ability to communicate and work directly (on – line) mode. Such an exercise is a clearer way, does not require bureaucratic procedures and transparent. E. Government suppressors - e. Government rough public services system, lack of opportunities, lack of demand, a large distance between the public and the government. The study showed that the e. Government diffusion of government services are not the conditions are right and still suffer from the problem of digital divide, especially in rural areas and between mature and low-income people in Lithuania. It appears that in e. Government acceptance, very importance of preparation, so it is important to draw attention to the barriers that may interfere with this process, which requires a special e. Government incentive policies. Therefore, it is necessary to take the lead in promoting the e. Government services, the involvement of neighborhoods, local governments, the media and most citizens, preparing them training with the full awareness and promoting understanding of the various campaigns and events. It is important to convince the public that the e. Government can simplify the work is easy and rewarding cause.

The topic of INTERCULTURAL AWARENESS and PRAGMATICS gained its importance in the past twenty years: globalization and worldwide contacts between countries and individuals evoked the necessity to communicate inthe most successful way. Intercultural communication is derived from the following fundamental definitions: COMMUNICATION is an active relationship established between people through language, and INTERCULTURAL means a communicative relationship between people of different cultures, where culture is a structured manifestation of human behaviour in social life within specific national and local contexts, e.g. political, linguistic, economic, institutional, professional, and pragmatic. Without good knowledge of the target language rules of usage, language learners would have great difficulty in acquiring the appropriate ways to communicate language functions and may fail in interactive communications with the native speakers of the language unless they are well equipped with pragmatic knowledge of the target language. One of the means to assist the development of foreign language students' pragmatic and intercultural awareness is a text (Bardovi-Harlig 2001). [.]

The topic of INTERCULTURAL AWARENESS and PRAGMATICS gained its importance in the past twenty years: globalization and worldwide contacts between countries and individuals evoked the necessity to communicate inthe most successful way. Intercultural communication is derived from the following fundamental definitions: COMMUNICATION is an active relationship established between people through language, and INTERCULTURAL means a communicative relationship between people of different cultures, where culture is a structured manifestation of human behaviour in social life within specific national and local contexts, e.g. political, linguistic, economic, institutional, professional, and pragmatic. Without good knowledge of the target language rules of usage, language learners would have great difficulty in acquiring the appropriate ways to communicate language functions and may fail in interactive communications with the native speakers of the language unless they are well equipped with pragmatic knowledge of the target language. One of the means to assist the development of foreign language students' pragmatic and intercultural awareness is a text (Bardovi-Harlig 2001). [.]

The article reveals several most important preconditions for integration of disabled into the labour market – specifics of the legal system of professional rehabilitation of the disabled, the role of state institutions in organization of professional rehabilitation services for the disabled, the rules for delivery of such services, and the importance of criteria's to determine the need for professional rehabilitation. The authors emphasize that positive results can be achieved by higher individualization and that the state assistance is necessary during the employment. The article discusses the latest changes in the national legislation, the statistical data of the Lithuanian Labour Exchange and suggests several areas where the legislation on the professional rehabilitation of the disabled people can be improved.