Mykolas Romeris University Institutional Repository
Not a member yet
8023 research outputs found
Sort by
Broad-Based Low-Rate Property Tax in Lithuania
Get PDFIt can be argued that the potential of the real property tax as an important source of local government revenue has not been fully exploited in Lithuania. Much has been done to improve the quality of real property assessments. Both buildings and land taxes are ad valorem taxes and the standard for assessment is a true market value. Mass valuation methods are used and the tax base of all property has to be reassessed every five years.The information on the value of property is easily accessible. In the case of discrepancies between the value produced by mass valuation and an individual valuation, the taxpayer has a right to appeal. In order to have a more productive and »equitable« real estate tax, several improvements are possible. The unification of taxation rules for real estate property (buildings and other structures) and land under a single law would produce a more transparent, simpler tax system that would also be easier to understand and administer. At the same time, the tax base could be broadened by eliminating many of the abundant exemptions and other concessions. In addition, policy makers should set the threshold for the taxation of residential real property that would be both socially just and which would generate revenue at socially acceptable and economically feasible rates
Kompleksiškumo teorijos taikymas vystant organizacinės karjeros valdymo sistemas
No full textThe paper aims to highlight the relevance of complexity theory application to organizational career management processes and systems. This perspective enables to reveal and analyse the employees’ career management challenges faced by organizations in the context of high complexity. The study shows that organizations strive for a flexible and adaptable workforce while employees seek to increase their employability and competitiveness in organizations and in the labour market. Consequently, the role of current organizations in the context of complexity in employees’ career management is to help them to sustain and grow their career potential thereby strengthening their own competitive advantage
Profesinio sąžiningumo testavimas ir žmogaus teisės
No full textThe aim of the study is to carry out comparative analysis of laws and regulations, covering countries, in particular Central and Eastern European countries, which use specific testing procedures to assess institutional and professional integrity. The study has shown that the integrity testing as an administrative procedure poses less risk of violating the rights and freedoms of a person when it is applied in the internal management of the organisation; it’s also helpful for ensuring the quality of staff and discipline. External, especially targeted, professional integrity tests usually have autonomous means and methods similar to covert law enforcement operations. They have to be regulated and supervised in the same manner as the criminal intelligence and prosecution procedures in order to guarantee the rights and freedoms of the persecuted under specific laws
The Influence of Personnel Policy on the Strategy of the Enterprise
Get PDFPersonnel policy is closely related to all areas of the organization's economic policy. On the one hand,
decision-making in the field of personnel policy occurs in all complex functional subsystems: management of
scientific and technical activities, production management, management of economic and foreign economic
activities, personnel management of the organization. On the other hand, decisions in the field of personnel policy
influence decisions in these complex functional subsystems. Since the task of personnel policy is to provide these
functional subsystems of management and production of the organization with the necessary workers, it is obvious
that decisions on recruitment, assessment, labour adaptation, incentives and motivation, training, certification,
organization of labour and workplaces, the use of personnel, planning of promotion for service, management of
the personnel reserve, management of innovations in personnel work, safety and health of employees, release of
personnel, determination of the management style strongly influence decision-making in the field of economic
policy of the organization, for example: in the areas of scientific and technical, production, economic activity,
etc. [3]
Changes in academic life and during internship
No full textThe article discusses the experience of studying in Lithuanian higher education during the COVID-19 pandemic.
The results of a quantitative study are discussed to find out what changes higher education students have experienced
in academic life and internship, and how this relates to the experience gained while studying during the pandemic.
Respondents were found to face challenges in distance learning, and difficulties in organizing internship through contact
were revealed
Įmonių atsakomybė aplinkos apsaugos srityje: viešojo ir privataus sektorių partnerystė
No full textIndividual and corporate responsibility is the basis for sustainable development of society and the world. Environmental responsibility of business entities is a prerequisite for the survival of people, which is why it is an important aspect of corporate responsibility. The purpose of the paper is to determine the content of corporate and social responsibility of business entities in the field of environmental protection in terms of its interaction with the state on the basis of public-private partnership. The general scientific method of comparison made it possible to compare the Ukrainian legislative base on environmental protection with the legal framework of regulation and practice in foreign countries. Through the structural and functional analysis, it was possible to consider the features of the interaction between the state and business structures and between other institutions the activities of which are related to environmental protection. The analysis revealed the necessity to consider and include elements of environmental and social responsibility of business in the mechanisms of public-private partnership. The study shows that public-private partnership is an imperative element in the composition of social responsibility. The author proposes a definition of environmental responsibility that encompasses three factors: legal, economic and social. In the future, this research area will be of interest as a comparison of the legislative support of the types of responsibility for foreign and international standards in the context of implementing the relevant standards in the Ukrainian legislative framework and their implementation on practice
Individual Access to Constitutional Justice in Lithuania: The Potential within the Newly Established Model of the Individual Constitutional Complaint
Get PDFOn 1 September 2019 amendments to the Constitution of the Republic of Lithuania came into effect, establishing for the first time in the Lithuanian legal system the right of an individual to apply to the Constitutional Court directly. Lithuania has opted for the limited model of individual constitutional complaint. The Constitution only allows for the review of constitutionality of acts based on which an individual decision has been adopted, possibly breaching the constitutional rights and freedoms of a natural or legal person. Accordingly, direct individual access to the Constitutional Court is an extraordinary measure of defense of constitutional rights and freedoms and is only available following the exhaustion of all effective legal remedies, while judicial decisions adopted by ordinary courts are not an object of constitutional control. The article concludes that the preconditions of effective individual constitutional justice are created by the following elements of the constitutional complaint. First, a broad definition of subjects able to launch a constitutional complaint, constituting natural persons and all legal persons of private and public law. Second, a broad definition of the object of review, it being all laws and other acts which fall within the scope of control of constitutionality carried out by the Constitutional Court (normative and individual acts; all acts adopted not only by the Parliament, President, Government, but also by referendum). Third, the retroactive inter partes effect of the rulings adopted following the examination of constitutional complaints. The article concludes that although sustainable conclusions regarding the efficiency of the newly established mechanism are yet to be made, it is expected that the individual constitutional complaint will become an effective domestic measure of last resort for the protection of human rights and freedom with regard to practices based on unconstitutional acts
Limits of Legal Transplants
Get PDFCC BY 4.0Often, legal ideas are transplanted between legal systems. This can be seen not only in colonial contexts, as is evidenced by the almost global relevance of ideas that originated in English Common Law, but was also visible in particular during the last centuries when Japan and China imported rules from German criminal and private law, respectively, into their domestic legal systems. One of the best known – and most unusual – features of German private law, concerning the transfer of ownership and the abstraction and separation principles, was in turn also the result of a legal transplantation, albeit a rather imperfect one. Using literature research methods, this text aims to show that transplanting legal norms between societies, while often practical, can at times lead to confusing and unintended, results – in particular when the context in which the norm was created is not fully understood
The Expression of Managerial Leadership in Social Service Organizations
Get PDFThe aim of social service organizations that provide modern social services is to give quality social services that would help a person (family) to become independent and able to integrate into society. Successful operation of organizations is ensured by the ability of managers to lead, motivate employees to achieve the set goals, and promote cooperation with stakeholders. Therefore, managerial leadership is especially important to influence the activities of the members of the organization, creating conditions for continuous improvement and cooperation. A leader must be able to bring employees into a team, evaluating achievements and facilitating social interaction between team members, and strive to continually improve employees’ ability to provide individual, customer-oriented services.
The aim of the article is, based on theoretical analysis and empirical research, to highlight the peculiarities of managerial leadership in social service organizations and to define the influence of leadership in the process of providing social services to employees, service recipients, and stakeholders. The research revealed what the most important characteristics, personal qualities, and competencies of a leader in an organization are and what influence managerial leadership has when organizing and providing quality social services. The research identified the aspects of managerial leadership that would help ensure successful operation of organizations when providing effective support to those experiencing exclusion in the community
Islamiškosios Irano viešojo administravimo teorijos link: lyginamasis-istorinis tyrimas
No full textCC BY-NC-NDThe theory of the Islamic Republic state that was established in Iran following the conquest of the Islamic Revolution in 1979 emphasizes values that are distinct from
Western political systems. Therefore, the mere implementation of modern Western public
administration theories, which are in line with the liberal-democratic political system, has
many challenges, and cannot guarantee the realization of the justice-oriented aspirations
of the Islamic Republic. Developing public administration theory appropriate to the Islamic
Republic is thus critical. The purpose of this article is to take a step towards achieving the
development of this theory. First, the basic values of state and public administration are
extracted from the academic literature. Second, the state and public administration in the
Islamic Republic of Iran are historically compared using these values. Subsequently, recommendations are made for the development of an appropriate theory for public administration, in which values such as the right path (Sirat al-Mustaqim), justice, God’s pleasure,
and public interests are critical to the planning and realization of other components of the
Islamic-Iranian bureaucracy