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.
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.
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.
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.
The objects of non-pecuniary damage and their theoretical and practical differencies in Lithunian, Italian, Great Britain, American, German and French legal systems are analysed in this Master work. It is attempted to show, that a right to non-pecuniary damage redress after infringement of non-economical values is being expanded both - in singular and bipolar countries, as a result of the concept of human rights doctrine and aspiration to entirely implement the principle of damage compensation, though accepting the impossibility of restitutio in integrum in the field of non-pecuniary damage because of the specificity of the lost value. The primary aim of this work is to explore the objects of non-pecuniary damage, the trends of their development and application in judicial practice, to reveal the requirements, raised in every case of the infringement of the object, and the restrictions applied to the redress of non-pecuniary damage. Therefore, with the help of comparative, historical, logical, systemic and other methods, the experience of chosen countries is analysed, trying to envisage not only some similarities, but also to reveal the diferrencies, applied in the implementation process of the right to non-pecuniary damage. The work consists of introduction, four chapters, conclusions, the list of literature and summary. Tha aim of the first chapter is to disclose particular theoretical aspects of non-pecuniary damage, such as the functions of non-pecuniary damage redress and a concept, solidified in legal acts of variuos countries. The second part of this work describes the diferrencies of the objects of non-pecuniary damage redress in bipolar and singular countries, which, because of the increasing influence of human rights doctrine nowadays is not a clear-cut distinction. The third chapter – "The retrospective review of the object of non-pecuniary damage" proves the fact, that the range of the objects of non-pecuniary damage is a dynamic and historically shifting phenomenon, depending on values accepted by the society, impact of social and political factors. Persons life, health, liberty, honour, dignity and private life as the objects of non-pecuniary damage redress are particularly discovered on the fourth chapter of this work, as well as an opportunity to claim for non-pecuniary damage redress in a case of the infringement of contractual obligations. The particularities of specific objects of non-pecuniary damage and conditions when this kind of redress is available or restricted in certain countries is also being exposed.
The objects of non-pecuniary damage and their theoretical and practical differencies in Lithunian, Italian, Great Britain, American, German and French legal systems are analysed in this Master work. It is attempted to show, that a right to non-pecuniary damage redress after infringement of non-economical values is being expanded both - in singular and bipolar countries, as a result of the concept of human rights doctrine and aspiration to entirely implement the principle of damage compensation, though accepting the impossibility of restitutio in integrum in the field of non-pecuniary damage because of the specificity of the lost value. The primary aim of this work is to explore the objects of non-pecuniary damage, the trends of their development and application in judicial practice, to reveal the requirements, raised in every case of the infringement of the object, and the restrictions applied to the redress of non-pecuniary damage. Therefore, with the help of comparative, historical, logical, systemic and other methods, the experience of chosen countries is analysed, trying to envisage not only some similarities, but also to reveal the diferrencies, applied in the implementation process of the right to non-pecuniary damage. The work consists of introduction, four chapters, conclusions, the list of literature and summary. Tha aim of the first chapter is to disclose particular theoretical aspects of non-pecuniary damage, such as the functions of non-pecuniary damage redress and a concept, solidified in legal acts of variuos countries. The second part of this work describes the diferrencies of the objects of non-pecuniary damage redress in bipolar and singular countries, which, because of the increasing influence of human rights doctrine nowadays is not a clear-cut distinction. The third chapter – "The retrospective review of the object of non-pecuniary damage" proves the fact, that the range of the objects of non-pecuniary damage is a dynamic and historically shifting phenomenon, depending on values accepted by the society, impact of social and political factors. Persons life, health, liberty, honour, dignity and private life as the objects of non-pecuniary damage redress are particularly discovered on the fourth chapter of this work, as well as an opportunity to claim for non-pecuniary damage redress in a case of the infringement of contractual obligations. The particularities of specific objects of non-pecuniary damage and conditions when this kind of redress is available or restricted in certain countries is also being exposed.
The greatest problems of the Lithuania country is facing are economic and social: there is an economic recession in the country; the country has lost its eastern markets for agricultural and industriaI products; the standard of living has declined after the political changes; and the crime rate is high. In terms of social development, rural disposable household income is lower than in Lithuania urban areas. In that respect, over-dependence on agriculture is equally a serious problem in rural areas demanding for a diversification of rural activities and employment opportunities. This will be increasingly important when the agriculture and processing sectors become more ef'ficient. Moreover, basic living conditions are comparatively poorer in rural areas than in the cities, and a tendency to ageing of rural population can be a threat to economic vitality. Social and economic changes taking places in Lithuania countryside are changing the problem of gender dimension. The goal of this research was to show the main aspects of leadership in the rural areas of Lithuania in the context oftoday's trade and gender dimension and integration. The main problems in rural areas are related to the current agrarian reform; people are motivated to start private farming, but they do not have enough resources. Rural people have also lost many of the social and communal services main- tained by big state and collective farms. The proportion of women in the totallabour force is high at 48 percent. However, forms of occupational sex segregation can be seen. In rural areas women are mainly involved in unskilled work in the fields, cowsheds, pig or poultry farms, or in social services. A special problem in rural areas is that the privatization of state and collective farms has led to the loss ofthe social services they supplied. If kindergartens are closed, it is difficult for women to have paid employment outside the home There is a great difference in the age structure of men and women in rural areas; in the oldest age group (over 65 years) there are many more women than meno The level of education is far lower in rural than in urban areas, and the educationallevel of rural women is lower than that of rural meno Although there is now more migration from cities to rural areas than vice versa, young and unmarried women have a tendency to move from rural areas to cities, or foreign countries. The greatest problems for rural women are economic and caused by unemployment or a heavy work load. Other problems are the lack of district hospitals, matemity clinics and pharmacies in rural areas and the fact that transportation costs to regional centres are high. It is al so problematic that there are no extension services in home economics, home management or in new job opportunities such as rural entrepreneurship or agrotourism. In addition, discrimination against women in employrnent persists. The transition period in society has been particularly difficult for women because of the threat ofunemployment and the diminishing social services (such as kindergardens). The statistical data show, that women representation in alllevels of govemmental structures of Lithuania Repub- lic is insufficient. Quite big gap between man and women possibilities, seekingprofessional career, and in gender equality in general is noticeable. This study assesses female and male leadership in Lithuania rural areas through analysis of interviews with govemment officials and recognized local leaders. Findings of previous community studies, which suggested that structural characteristics of communities influence their leadership patterns, have been incorporated into this study of gender. Key and action informant data were collected in all regions of rural Lithuania which differ in levels of urban presence and pressure. The findings revealed that men dominated rural leadership positions and were recognized as leaders more often than women, but that the gender ratios ofleaders, as well as the types ofwomen leaders who emer- ged, varied by site.
The greatest problems of the Lithuania country is facing are economic and social: there is an economic recession in the country; the country has lost its eastern markets for agricultural and industriaI products; the standard of living has declined after the political changes; and the crime rate is high. In terms of social development, rural disposable household income is lower than in Lithuania urban areas. In that respect, over-dependence on agriculture is equally a serious problem in rural areas demanding for a diversification of rural activities and employment opportunities. This will be increasingly important when the agriculture and processing sectors become more ef'ficient. Moreover, basic living conditions are comparatively poorer in rural areas than in the cities, and a tendency to ageing of rural population can be a threat to economic vitality. Social and economic changes taking places in Lithuania countryside are changing the problem of gender dimension. The goal of this research was to show the main aspects of leadership in the rural areas of Lithuania in the context oftoday's trade and gender dimension and integration. The main problems in rural areas are related to the current agrarian reform; people are motivated to start private farming, but they do not have enough resources. Rural people have also lost many of the social and communal services main- tained by big state and collective farms. The proportion of women in the totallabour force is high at 48 percent. However, forms of occupational sex segregation can be seen. In rural areas women are mainly involved in unskilled work in the fields, cowsheds, pig or poultry farms, or in social services. A special problem in rural areas is that the privatization of state and collective farms has led to the loss ofthe social services they supplied. If kindergartens are closed, it is difficult for women to have paid employment outside the home There is a great difference in the age structure of men and women in rural areas; in the oldest age group (over 65 years) there are many more women than meno The level of education is far lower in rural than in urban areas, and the educationallevel of rural women is lower than that of rural meno Although there is now more migration from cities to rural areas than vice versa, young and unmarried women have a tendency to move from rural areas to cities, or foreign countries. The greatest problems for rural women are economic and caused by unemployment or a heavy work load. Other problems are the lack of district hospitals, matemity clinics and pharmacies in rural areas and the fact that transportation costs to regional centres are high. It is al so problematic that there are no extension services in home economics, home management or in new job opportunities such as rural entrepreneurship or agrotourism. In addition, discrimination against women in employrnent persists. The transition period in society has been particularly difficult for women because of the threat ofunemployment and the diminishing social services (such as kindergardens). The statistical data show, that women representation in alllevels of govemmental structures of Lithuania Repub- lic is insufficient. Quite big gap between man and women possibilities, seekingprofessional career, and in gender equality in general is noticeable. This study assesses female and male leadership in Lithuania rural areas through analysis of interviews with govemment officials and recognized local leaders. Findings of previous community studies, which suggested that structural characteristics of communities influence their leadership patterns, have been incorporated into this study of gender. Key and action informant data were collected in all regions of rural Lithuania which differ in levels of urban presence and pressure. The findings revealed that men dominated rural leadership positions and were recognized as leaders more often than women, but that the gender ratios ofleaders, as well as the types ofwomen leaders who emer- ged, varied by site.
