Suchergebnisse

The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm's length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm's length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm's length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.

The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm's length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm's length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm's length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.

The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm's length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm's length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm's length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.

The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm's length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm's length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm's length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.

One of the most known titles for Paul of Tarsus is the Apostle of Nations. To Galatians Paul writes that the Lord called him to "preach Him among the Gentiles [ethnēs]" (Gal 1:16). Nevertheless, during his mission, he always attempted to preach in synagogues, and only in the case of resistance he turned to the pagan citizens. The question about Paul's relationship with his own Jewish background and even with Judaeo-Christian community is still one of the most problematic. During the course of two millennium of Christianity, he was treated as the inventor of Christianity, as a Pharisee convert and promoter of anti-Semitism. The work of the Jewish Talmud professor and post-modern culture critic Daniel Boyarin "A Radical Jew: Paul and the Politics of Identity" (1994) was a radical novelty in the understanding of Paul from the Jewish orthodox perspective. The author not only calls a Christian apostle "an important Jewish thinker" and his letters "the most remarkable texts in the canon of western literature", but tries to present him as a type of internal critic of the Jewish culture. Paul himself is in a sense paradigma of "the Jew". Describing who Paul was and what was his impact on the formation of Christian and Jewish identity, he uses specific saussurian distinction of signified and signifier typical of postmodern text criticism. He tries to reveal the structure that lies behind the teaching of the "radical Jew". Paul himself is a convert not from Judaism to Christianity, but rather a Pharisee who was caught by the Hellenist idea of human universality on his way to Damascus, if that concrete event had ever happened. He believes that Paul was motivated not by an abnormal psychological state but by a set of problems and ideas generated by his cultural, religious situation.[.].

One of the most known titles for Paul of Tarsus is the Apostle of Nations. To Galatians Paul writes that the Lord called him to "preach Him among the Gentiles [ethnēs]" (Gal 1:16). Nevertheless, during his mission, he always attempted to preach in synagogues, and only in the case of resistance he turned to the pagan citizens. The question about Paul's relationship with his own Jewish background and even with Judaeo-Christian community is still one of the most problematic. During the course of two millennium of Christianity, he was treated as the inventor of Christianity, as a Pharisee convert and promoter of anti-Semitism. The work of the Jewish Talmud professor and post-modern culture critic Daniel Boyarin "A Radical Jew: Paul and the Politics of Identity" (1994) was a radical novelty in the understanding of Paul from the Jewish orthodox perspective. The author not only calls a Christian apostle "an important Jewish thinker" and his letters "the most remarkable texts in the canon of western literature", but tries to present him as a type of internal critic of the Jewish culture. Paul himself is in a sense paradigma of "the Jew". Describing who Paul was and what was his impact on the formation of Christian and Jewish identity, he uses specific saussurian distinction of signified and signifier typical of postmodern text criticism. He tries to reveal the structure that lies behind the teaching of the "radical Jew". Paul himself is a convert not from Judaism to Christianity, but rather a Pharisee who was caught by the Hellenist idea of human universality on his way to Damascus, if that concrete event had ever happened. He believes that Paul was motivated not by an abnormal psychological state but by a set of problems and ideas generated by his cultural, religious situation.[.].

One of the most known titles for Paul of Tarsus is the Apostle of Nations. To Galatians Paul writes that the Lord called him to "preach Him among the Gentiles [ethnēs]" (Gal 1:16). Nevertheless, during his mission, he always attempted to preach in synagogues, and only in the case of resistance he turned to the pagan citizens. The question about Paul's relationship with his own Jewish background and even with Judaeo-Christian community is still one of the most problematic. During the course of two millennium of Christianity, he was treated as the inventor of Christianity, as a Pharisee convert and promoter of anti-Semitism. The work of the Jewish Talmud professor and post-modern culture critic Daniel Boyarin "A Radical Jew: Paul and the Politics of Identity" (1994) was a radical novelty in the understanding of Paul from the Jewish orthodox perspective. The author not only calls a Christian apostle "an important Jewish thinker" and his letters "the most remarkable texts in the canon of western literature", but tries to present him as a type of internal critic of the Jewish culture. Paul himself is in a sense paradigma of "the Jew". Describing who Paul was and what was his impact on the formation of Christian and Jewish identity, he uses specific saussurian distinction of signified and signifier typical of postmodern text criticism. He tries to reveal the structure that lies behind the teaching of the "radical Jew". Paul himself is a convert not from Judaism to Christianity, but rather a Pharisee who was caught by the Hellenist idea of human universality on his way to Damascus, if that concrete event had ever happened. He believes that Paul was motivated not by an abnormal psychological state but by a set of problems and ideas generated by his cultural, religious situation.[.].

USAGE AND PROTECTION OF THE ROADS OF CHRIST'S SUFFERINGS IN THE XX CENTURY – THE BEGINNING OF THE XXI CENTURY The attention and interest of the Lithuanian Catholic Church and the Government towards these sacred places encouraged to review their past and present (Inter-war, Soviet period, Independence of Lithuania) and to find out how the usage and protection of these sacred complexes in Vilnius and Žemaičių Kalvarija varied in the above mentioned periods. This enables us to see the aspects of the popularity, destruction, rebuilding and decline of these sacred places and makes us reflect on the spiritual, cultural, heritage protection situation of the Roads of Christ' Sufferings in the past and to evaluate it in the recent context. The object of the research is the first Lithuanian Roads of Christ's Sufferings in Žemaičių Kalvarija and Vilnius Verkiai, representing different regions, localities, architecture, traditions and the Dominican type of the Road; the usage and protection of the sacred complexes and the Roads of Christ's Sufferings during the Inter-war, Soviet period and Independence marking the main differences and peculiarities of these sacred places. Particular attention is paid to Trinapolis ensemble which is situated in the area of Vilnius Kalvarijos and is its concurrent, though it does not belong to the Road of Christ' Sufferings. The objective of the research is to consider the aspects of the protection of the material and immaterial heritage of Vilnius Kalvarijos and Žemaičių Kalvarija (the places that were included in the project of the pilgrim tour of the Pope John Paul II) during the Inter-war, Soviet period and Independence. The main tasks: 1) to reveal the reasons why the tradition of the Roads of Christ' Sufferings were established and their typology; 2) to analyze the peculiarities, differences and changes of the objects during the period of the research; 3) to introduce the usage and attendance of the mentioned chapels and the Roads of Christ' Sufferings; 4) to reveal the methods that were used to protect the sacred objects and the tradition of the Roads of Christ' Sufferings during the period of the research.

USAGE AND PROTECTION OF THE ROADS OF CHRIST'S SUFFERINGS IN THE XX CENTURY – THE BEGINNING OF THE XXI CENTURY The attention and interest of the Lithuanian Catholic Church and the Government towards these sacred places encouraged to review their past and present (Inter-war, Soviet period, Independence of Lithuania) and to find out how the usage and protection of these sacred complexes in Vilnius and Žemaičių Kalvarija varied in the above mentioned periods. This enables us to see the aspects of the popularity, destruction, rebuilding and decline of these sacred places and makes us reflect on the spiritual, cultural, heritage protection situation of the Roads of Christ' Sufferings in the past and to evaluate it in the recent context. The object of the research is the first Lithuanian Roads of Christ's Sufferings in Žemaičių Kalvarija and Vilnius Verkiai, representing different regions, localities, architecture, traditions and the Dominican type of the Road; the usage and protection of the sacred complexes and the Roads of Christ's Sufferings during the Inter-war, Soviet period and Independence marking the main differences and peculiarities of these sacred places. Particular attention is paid to Trinapolis ensemble which is situated in the area of Vilnius Kalvarijos and is its concurrent, though it does not belong to the Road of Christ' Sufferings. The objective of the research is to consider the aspects of the protection of the material and immaterial heritage of Vilnius Kalvarijos and Žemaičių Kalvarija (the places that were included in the project of the pilgrim tour of the Pope John Paul II) during the Inter-war, Soviet period and Independence. The main tasks: 1) to reveal the reasons why the tradition of the Roads of Christ' Sufferings were established and their typology; 2) to analyze the peculiarities, differences and changes of the objects during the period of the research; 3) to introduce the usage and attendance of the mentioned chapels and the Roads of Christ' Sufferings; 4) to reveal the methods that were used to protect the sacred objects and the tradition of the Roads of Christ' Sufferings during the period of the research.

Translation of terminology is an essential factor and often a challenging task in the translation of legal acts. Various databases are available to facilitate the translation process and ensure its quality. The main inter-institutional terminology database of the European Union is IATE ("Inter Active Terminology for Europe"). The aim of the paper is to conduct a contrastive analysis of a group of English, French and Lithuanian economic terms based on the information provided in IATE. The object chosen for the research is the English, Lithuanian and French multi-word terms including the word market. In total, 266 terms were collected from IATE: 90 English terms and their equivalents in French and Lithuanian. The paper presents a classification of the terms into semantic categories according to various aspects of markets (object of the market, place of the market, duration of the market availability, degree and nature of competition among the market participants, production stage of the items offered in the market, etc.), compares the formal structure of the English terms and their French and Lithuanian equivalents and reveals the tendencies of term formation in the investigated languages. Finally, the paper discusses the problem of synonymy of the terms and the data provided in the term entries of IATE.

Translation of terminology is an essential factor and often a challenging task in the translation of legal acts. Various databases are available to facilitate the translation process and ensure its quality. The main inter-institutional terminology database of the European Union is IATE ("Inter Active Terminology for Europe"). The aim of the paper is to conduct a contrastive analysis of a group of English, French and Lithuanian economic terms based on the information provided in IATE. The object chosen for the research is the English, Lithuanian and French multi-word terms including the word market. In total, 266 terms were collected from IATE: 90 English terms and their equivalents in French and Lithuanian. The paper presents a classification of the terms into semantic categories according to various aspects of markets (object of the market, place of the market, duration of the market availability, degree and nature of competition among the market participants, production stage of the items offered in the market, etc.), compares the formal structure of the English terms and their French and Lithuanian equivalents and reveals the tendencies of term formation in the investigated languages. Finally, the paper discusses the problem of synonymy of the terms and the data provided in the term entries of IATE.

Sport is a complex competition-based social phenomenon with inner and outer conflicts, – key features of sport are not only physical and intellectual growth, tolerance and equality. For instance, permanent rivalry and prominence of victories can lead to foul play. therefore the reverse as well as direct link between sport and criminal behaviour exists. The main menaces in sport are cheating, violence and corruption. It is complicated to handle these dangers inter alia due to unfitted legal grounding, commercialization and tacit agreements between sportsmen, coaches, doctors and politicians to achieve certain strategic goals. From the legal point of view, most precisely regulated violation at sport field is doping. It is hard to fight against doping inter alia because of complex testing and keeping procedures, it should also be pointed out that usually performance enhancing methods are firstly invented and only afterwards detected and banned. Violence between athletes is quite a specific issue, – here the common principles (not make harm, not cause pain) are suspended because a state accepts sport as risky activity. Corruption in sports in principle does not strongly differentiate from corruption in politics, medicine or gamble. these insights let to make an assumption that criminal behaviour in sports though has certain peculiarities, does not extremely differ from criminal behaviour in other fields.

When selecting a legal form for business organization limited liability is currently the predominant feature for the investors, therefore different forms of legal structures with limited liability have received the most scholarly attention. In some countries, however, small business sector prefers doing business via a partnership, which is traditionally considered to be based on the freedom of contracts. Some closely held companies also transform partnership-type principles to internal relations of their owners. Considering significance of small and medium-sized business sector in the economy and the European Commission's commitment to small enterprises, as well as its influence to the closely held companies, this article develops understanding and the main features of partnership, as an external business as sociation. The modern law retains the core principles of traditional partnership, e.g. application of Intuitus Personae principle, partners' fiduciary duties, "self representation" doctrine, contractual flexibility inter se, partners' unlimited liability. Nevertheless, different emphasis is made on the essential conditions and the features of the partnership agreement, its classification in the general system of contracts by the various countries' legislation, doctrine and jurisprudence. Partnership's entity or aggregate status also contributes in modification of traditionally developed principles. Understanding of the partnership arrangement is crucial, as even unintentionally created partnership inter se may lead to unlimited liability towards the business' creditors, all partners in solidum.

When selecting a legal form for business organization limited liability is currently the predominant feature for the investors, therefore different forms of legal structures with limited liability have received the most scholarly attention. In some countries, however, small business sector prefers doing business via a partnership, which is traditionally considered to be based on the freedom of contracts. Some closely held companies also transform partnership-type principles to internal relations of their owners. Considering significance of small and medium-sized business sector in the economy and the European Commission's commitment to small enterprises, as well as its influence to the closely held companies, this article develops understanding and the main features of partnership, as an external business as sociation. The modern law retains the core principles of traditional partnership, e.g. application of Intuitus Personae principle, partners' fiduciary duties, "self representation" doctrine, contractual flexibility inter se, partners' unlimited liability. Nevertheless, different emphasis is made on the essential conditions and the features of the partnership agreement, its classification in the general system of contracts by the various countries' legislation, doctrine and jurisprudence. Partnership's entity or aggregate status also contributes in modification of traditionally developed principles. Understanding of the partnership arrangement is crucial, as even unintentionally created partnership inter se may lead to unlimited liability towards the business' creditors, all partners in solidum.

Sport is a complex competition-based social phenomenon with inner and outer conflicts, – key features of sport are not only physical and intellectual growth, tolerance and equality. For instance, permanent rivalry and prominence of victories can lead to foul play. therefore the reverse as well as direct link between sport and criminal behaviour exists. The main menaces in sport are cheating, violence and corruption. It is complicated to handle these dangers inter alia due to unfitted legal grounding, commercialization and tacit agreements between sportsmen, coaches, doctors and politicians to achieve certain strategic goals. From the legal point of view, most precisely regulated violation at sport field is doping. It is hard to fight against doping inter alia because of complex testing and keeping procedures, it should also be pointed out that usually performance enhancing methods are firstly invented and only afterwards detected and banned. Violence between athletes is quite a specific issue, – here the common principles (not make harm, not cause pain) are suspended because a state accepts sport as risky activity. Corruption in sports in principle does not strongly differentiate from corruption in politics, medicine or gamble. these insights let to make an assumption that criminal behaviour in sports though has certain peculiarities, does not extremely differ from criminal behaviour in other fields.