This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
Object.To investigate the flow of patients and nurses' workload ratio emergency section. Tasks. 1. Analise patient flow patterns change day period LSMU KK emergency departament. 2. Identify patient flow patterns change weekly.3. Compare flow changes in patients with nurses working hours per day during the period. Research methods. A retrospective analysis of patients flow was made analysis LSMU KK emergency section 01.01.2016 - 01.01.2017 calendar year. Also nurses work schedules are analysed in the same period. The obtained data were processed using SPSS 20.0 software package for Microsoft Office Excel 2010 program. The comparative analysis of the literature data, luginantto same type of work in the emergency department of the European Union. Results. The minimum number of patients served per day by the hour set from 4:00 to 7:00. - an average of 2 patients per hour., The highest from 12:00 to 12:59 hours. - an average of 12 patients per hour. The analysis of patient flows within a week minimum set of patients served Wednesdays - an average of 157 patients, the largest lead times - an average of 182 patients. Patient flow-month periods are different.The minimum number of patients served per day is in January - an average of 155 patients, the highest in July and August - an average of 181 patients. A comparison of patient-nurses ratio found that from 2 to 4 times there were more nurses than the patients from 0:00 to 8:59 min. From 22:00 to 12:00 min. and from 10:00 to 21:59 there was 1.2 more patients than nurses. Conclusions. 1.LSMU KK ED serves the average of 170 patients per day. Individual daily hours of patient flow changes. Minimum average quantity of patients are served from 0:00 to 7:00., The maximum average day flow of patients is from 10:00 to 20:00.2. Separately weekdays patient flow is different. Minimum patient flow points on Wednesday - average of 157 patients, the highest is on Monday - 181 patients. 3. Nurse - patient relationship (work intensity) significant changes in all analyzed in daily hours. From 0:00 to 8:59 min. nurses - patient ratio is 2-4: 1, from 22:00 to 0:00 min. 1.2: 1.All the other hours the ratio is 1: 1.2-1.5. The results show that nurses who work from 9:00 to 21:59 have significantly higher workload (1.2 - by 1.5 times) compared to nurses working from 22:00 to 8:59. Recommendations. In assessing the uneven distribution between patients and nurses during the day can be changed by adjusting the distribution of nurses' schedules. From 0:00 to 7:00 there should be smaller amount of nurses than it is at the moment, but it is recommended to increase the amount of nurses from 10:00 to 22:00.
Object.To investigate the flow of patients and nurses' workload ratio emergency section. Tasks. 1. Analise patient flow patterns change day period LSMU KK emergency departament. 2. Identify patient flow patterns change weekly.3. Compare flow changes in patients with nurses working hours per day during the period. Research methods. A retrospective analysis of patients flow was made analysis LSMU KK emergency section 01.01.2016 - 01.01.2017 calendar year. Also nurses work schedules are analysed in the same period. The obtained data were processed using SPSS 20.0 software package for Microsoft Office Excel 2010 program. The comparative analysis of the literature data, luginantto same type of work in the emergency department of the European Union. Results. The minimum number of patients served per day by the hour set from 4:00 to 7:00. - an average of 2 patients per hour., The highest from 12:00 to 12:59 hours. - an average of 12 patients per hour. The analysis of patient flows within a week minimum set of patients served Wednesdays - an average of 157 patients, the largest lead times - an average of 182 patients. Patient flow-month periods are different.The minimum number of patients served per day is in January - an average of 155 patients, the highest in July and August - an average of 181 patients. A comparison of patient-nurses ratio found that from 2 to 4 times there were more nurses than the patients from 0:00 to 8:59 min. From 22:00 to 12:00 min. and from 10:00 to 21:59 there was 1.2 more patients than nurses. Conclusions. 1.LSMU KK ED serves the average of 170 patients per day. Individual daily hours of patient flow changes. Minimum average quantity of patients are served from 0:00 to 7:00., The maximum average day flow of patients is from 10:00 to 20:00.2. Separately weekdays patient flow is different. Minimum patient flow points on Wednesday - average of 157 patients, the highest is on Monday - 181 patients. 3. Nurse - patient relationship (work intensity) significant changes in all analyzed in daily hours. From 0:00 to 8:59 min. nurses - patient ratio is 2-4: 1, from 22:00 to 0:00 min. 1.2: 1.All the other hours the ratio is 1: 1.2-1.5. The results show that nurses who work from 9:00 to 21:59 have significantly higher workload (1.2 - by 1.5 times) compared to nurses working from 22:00 to 8:59. Recommendations. In assessing the uneven distribution between patients and nurses during the day can be changed by adjusting the distribution of nurses' schedules. From 0:00 to 7:00 there should be smaller amount of nurses than it is at the moment, but it is recommended to increase the amount of nurses from 10:00 to 22:00.
In this final thesis author analyses problematic aspects of legitimate interest as a lawful basis for processing personal data, its conditions of legitimacy and proper application in practice. Therefore, author analyses the purpose of the legitimate interest, the essential conditions of legitimacy for this lawful basis and its exclusivity from other lawful bases for the processing of personal data. Moreover, author provides a definition of legitimate interest as a lawful basis for processing of personal data. Author analyses stages of the assessment of legitimate interests, the most important evaluation criterions and the practical significance of the results. Also, the author presents relevant case law and examines hypothetical situations, reveals the significance of the necessity and the close connection with the principle of data minimization, the meaning of the balancing test and the proportionality of the impact on the legitimate interests and fundamental rights and freedoms of data subjects. In this final thesis legitimate interest was compared with other lawful bases for the processing of personal data in order to reveal the advantages and disadvantages of legitimate interest. Lastly, in this final thesis author presents other insights into the shortcomings of the legitimate interest as a lawful basis, which could have practical implications for data controllers, who are choosing to process personal data on this lawful basis, and for legislators when considering legislative amendments or new legislation.
In this final thesis author analyses problematic aspects of legitimate interest as a lawful basis for processing personal data, its conditions of legitimacy and proper application in practice. Therefore, author analyses the purpose of the legitimate interest, the essential conditions of legitimacy for this lawful basis and its exclusivity from other lawful bases for the processing of personal data. Moreover, author provides a definition of legitimate interest as a lawful basis for processing of personal data. Author analyses stages of the assessment of legitimate interests, the most important evaluation criterions and the practical significance of the results. Also, the author presents relevant case law and examines hypothetical situations, reveals the significance of the necessity and the close connection with the principle of data minimization, the meaning of the balancing test and the proportionality of the impact on the legitimate interests and fundamental rights and freedoms of data subjects. In this final thesis legitimate interest was compared with other lawful bases for the processing of personal data in order to reveal the advantages and disadvantages of legitimate interest. Lastly, in this final thesis author presents other insights into the shortcomings of the legitimate interest as a lawful basis, which could have practical implications for data controllers, who are choosing to process personal data on this lawful basis, and for legislators when considering legislative amendments or new legislation.
This thesis analyses determinants that have influence on Venture Capital (VC) activity in Europe. Majority of previous researches used Jeng and Wells (2000) model, where VC demand (Investments) and supply (Raised Fund) side were tested, this model was applied to this research as well. The panel data analysis with fixed and random effects of 22 European countries period 2008 - 2018 was used for this paper and model was improved by introducing 18 new factors together with 9 selected from previous studies. Results revealed that fixed effects model were more appropriate to use in this research. Investment model revealed 9 significant factors: positive impact with GDP, Export, Starting Business, Scientific legislation and negative with 10Y Government bonds, FDI, Internet use, Patents and Protectionism. While Fund Raised model observed 5 significant determinants: positive connection with FDI and Corruption, while negative with Science employees, Patents and Corporate Tax. In previous studies variables were categorized in three sectors: macroeconomic, entrepreneurial and technological (Prohorovs & Pavlyuk, 2013). This model was improved by combining factors into the four sectors including also institutional sector. As a result 4 hypotheses were tested. 3 hypotheses find supported: Macroeconomic, Technological and Institutional variables had an effect on VC activity in European countries. Though, 1 hypothesis was rejected: Entrepreneurial variables did not have effect on European VC activity. These results highlight the importance of Macroeconomic, Technological and Institutional variables in Europe, while selected Entrepreneurial factors did not revealed significant impact (22 486 words).
This thesis analyses determinants that have influence on Venture Capital (VC) activity in Europe. Majority of previous researches used Jeng and Wells (2000) model, where VC demand (Investments) and supply (Raised Fund) side were tested, this model was applied to this research as well. The panel data analysis with fixed and random effects of 22 European countries period 2008 - 2018 was used for this paper and model was improved by introducing 18 new factors together with 9 selected from previous studies. Results revealed that fixed effects model were more appropriate to use in this research. Investment model revealed 9 significant factors: positive impact with GDP, Export, Starting Business, Scientific legislation and negative with 10Y Government bonds, FDI, Internet use, Patents and Protectionism. While Fund Raised model observed 5 significant determinants: positive connection with FDI and Corruption, while negative with Science employees, Patents and Corporate Tax. In previous studies variables were categorized in three sectors: macroeconomic, entrepreneurial and technological (Prohorovs & Pavlyuk, 2013). This model was improved by combining factors into the four sectors including also institutional sector. As a result 4 hypotheses were tested. 3 hypotheses find supported: Macroeconomic, Technological and Institutional variables had an effect on VC activity in European countries. Though, 1 hypothesis was rejected: Entrepreneurial variables did not have effect on European VC activity. These results highlight the importance of Macroeconomic, Technological and Institutional variables in Europe, while selected Entrepreneurial factors did not revealed significant impact (22 486 words).
In doctoral thesis "The limits of judicial commercial contracts content control" the author analyses the grounds of judicial control of commercial contract content executed in order to ensure the balance of parties' rights and obligations, as well, the criteria limiting such control, defined in legislation, case law, soft law and other documents. The author analyses the conception of commercial contractual relations, as well, the conception of businessman and weaker party of commercial contractual relation, different approaches towards such judicial control defined in contract law theories. The research includes three instruments of commercial contractual content control used in cases of ensuring the balance of interests chosen by the author – reduction of penalties, gross disparity and unfair contract terms control. After the conclusion that some of the national Lithuanian legislation and rules defined in case law can violate the principles of legal certainty and predictability, the author provides several suggestions for the improvement.
In doctoral thesis "The limits of judicial commercial contracts content control" the author analyses the grounds of judicial control of commercial contract content executed in order to ensure the balance of parties' rights and obligations, as well, the criteria limiting such control, defined in legislation, case law, soft law and other documents. The author analyses the conception of commercial contractual relations, as well, the conception of businessman and weaker party of commercial contractual relation, different approaches towards such judicial control defined in contract law theories. The research includes three instruments of commercial contractual content control used in cases of ensuring the balance of interests chosen by the author – reduction of penalties, gross disparity and unfair contract terms control. After the conclusion that some of the national Lithuanian legislation and rules defined in case law can violate the principles of legal certainty and predictability, the author provides several suggestions for the improvement.
The author conducted extensive comparative-legal research of shareholders' agreements in common and continental law jurisdictions. The author analyses the main approaches to the regulation of legal nature, restrictions, execution, classification, and disclosure of shareholders' agreements.The study was based on the doctrine, legislation, and case law of such jurisdictions as the UK, the USA, Germany, France, Lithuania, and Ukraine.
The author conducted extensive comparative-legal research of shareholders' agreements in common and continental law jurisdictions. The author analyses the main approaches to the regulation of legal nature, restrictions, execution, classification, and disclosure of shareholders' agreements.The study was based on the doctrine, legislation, and case law of such jurisdictions as the UK, the USA, Germany, France, Lithuania, and Ukraine.
Taxation of Options in Lithuania: a Comparison with Other OECD States The author of this master thesis analyzes the taxation of employee stock options in Lithuania and three OECD countries: United States of America, United Kingdom and Germany. At the beginning of the thesis, the concept and purpose of the stock options as a form of employee financial participation are discussed and the types of employee stock options are identified. Later on, author explains the main aspects of taxation of employee stock options and distinguishes practically arising taxation issues. International double taxation is identified as one of the most problematic issues that countries encounter in the respect of the taxation of employee stock options. However, author seeks to find and name possible solutions for the avoidance of double taxation and analyzes the Double Taxation Avoidance Agreement between Lithuania and Latvia. The taxation of employee stock options in this thesis is examined from the perspective of both employee and the employer. In the context of Lithuanian tax law, the taxation of employee stock options is assessed in terms of income, social insurance and compulsory health insurance taxes, as well as the procedure for calculating and declaring the aforementioned taxes. In the context of foreign countries, author studies the legal requirements for stock option grant and the taxation of stock options. Finally, author compares the taxation of stock options in Lithuania, United States of America, United Kingdom and Germany and evaluates Lithuanian tax environment regarding employee stock options. In the conclusion, a few possible improvements for the tax legislation are proposed.
