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Covid-19 poveikis studentų akademiniam ir socialiniam gyvenimui : elektroninis konferencijos pranešimų rinkinys
Get PDFMokesčių spragų panaikinimas valstybės fiskalinės politikos sistemos-kompozicijos modeliuose
No full textThe purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from
indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine’s fiscal policy
Privacy Protection in the Digital Age: A Criminal Law Perspective
Get PDFCC BY 4.0Privacy as a fundamental right faces considerable challenges as people’s activities have moved into cyberspace. The development
of technology has had an impact on a various areas related to personal privacy. This article discusses changes to the concept of privacy in
the digital age, presents approaches to privacy issues in the law of the European Union (EU) and United States (US) today, and reveals the
aspects of privacy protection in criminal law based on the relevant Lithuanian case law and Ukrainian law. This analysis showed that legal
regulation and practice must be adapted to the changed situation. The use of technology has created new ways of committing serious
privacy violations; therefore, criminal law must be ready to properly respond to the changing nature of crimes against personal privacy in
the digital age
The Role of Corruption in the Modern Economy
Get PDFStudies are looking about the role of corruption in modern economy. A year and a half
since the onset of the COVID-19 pandemic, the global economy is poised to stage its most robust
post-recession recovery in 80 years in 2021. But the rebound is expected to be uneven across countries, as major economies look set to register strong growth even as many developing economies lag.
Corruption is one of the oldest human problems that poses a serious threat to the process of economic
growth. Countries are given much better features and efforts to prevent and control corruption. Not
only the states themselves are concerned, but also international organizations such as the World Bank,
the United Nations, the International Monetary Fund and others. However, even with minimal anti-corruption initiatives, this phenomenon remains a pressing problem in the world. It is difficult to
assess the negative potential of corruption for economic development, but it is clear that corruption
harms financial institutions, which are crucial for economic growth. In addition, corruption negatively
affects the global economy by promoting the shadow economy, criminal activity, illicit money flows
and tax obstacles.
Since its inception in 1995, the Corruption Perceptions Index (CPI), Transparency International’s
flagship research product, has become the leading global indicator of public sector corruption. The
index offers an annual snapshot of the relative degree of corruption by ranking countries and territories from all over the globe. In 2012, Transparency International revised the methodology used to
construct the index to allow for comparison of scores from one year to the next
Perception of Police Performance in Street around Biosecurity
Get PDFThe perception of the police action in the face of Covid-19 was the objective of this work. A cross-
sectional, psychometric and correlational study was carried out with a sample of 100 students, considering their
participation in the public health system as social servants or professional practitioners through a platform. A
four-factor structure was found that explained 63% of the total variance, although the findings are only applicable
to the sample, and its extension to other scenarios is recommended. In relation to biosafety protocols, the inclusion
of the four factors as mediating variables of the demands of the environment and internal organizational resources
is considered pertinent
Eksporto – ekonomikos augimo ryšys pasaulio regionuose: viešosios politikos kryptys
No full textThis paper has examined a long-run causal nexus between export and economic growth in six regions of the world. For this purpose, the authors have applied the Granger causality test. Using annual data for the period of 1971-2018, the authors have tested the direction of the causality between the variables. The research has found unidirectional causality running from export to economic growth in Asia, Europe, North America and Oceania. Moreover, the research has noticed the absence of the Granger causality in Africa and Latin America & the Caribbean. The findings could be useful in implementing regional policy. In Asia, Europe, North America and Oceania policy makers should aware of the importance of trade and focus on implementing export-oriented policies to stimulate economic development
Places of distribution of drugs and psychotropic substances: problems of identification and closure
No full textThis research paper „Places of distribution of drugs and psychotropic substances: problems on
identification of places for illegal activity and issues related with “closure” it profoundly analyses illegal
activity on distribution of drugs, psychotropic substances, namely, methods for identification above mentioned
places, the most popular banned substances, hideouts for them, phenomena as the continuity of the activity of
illegal activity at the same place despite the fact that criminal proceedings were conducted.
The novelty of this paper is that the authors of this paper chose original way to conduct this research: to
obtain information from lips of drug addicted persons. The authors conducted interview of 167 drug users, with
police officers, social workers and child rights protection service specialists and other public servants. Analysis
of information received during interview reveals that one of the main issues related with identification of places
where is illegal activity on distribution of drug and/or psychotropic substances occurred is insufficient quality of
information from non-public sources, mainly informants. This research reveals how important methodology is as
a tool for successful police investigations on conduction search activity on drug related criminal cases. It is
worth to develop a methodological tool for officers on how to conduct specific search with aim to find storage
and concealment of narcotic drugs and psychotropic substances. Also, to prevent overdose death rate from illicit
substance – carfentanil, police officials should have a special medicament – naloxone – at their disposal, which
would help to revive the unconscious people due to opiate overdoses in a timely manner.
In order to prevent from continuity illicit activity of “old drug distribution points” must be strengthened
preventive activity by different bodies not only police. Set of preventive measures should include different tools
by its nature starting from corrections at police patrol routes with indications former “distribution points/places
of illicit substances”, educational activities on the harm of drugs till control strengthens over the usage of social
housing according to its purpose
The problems of sale of an enterprise as a going concern in bankruptcy proceedings
No full textThis article examines the goals and procedure of the sale of an enterprise as a going concern in corporate bankruptcy proceedings. It argues that the goals of the sale of an enterprise are not in accordance with the classic goals of bankruptcy proceedings, as they relate to the broader economic and social goals that can be achieved by selling an enterprise as an asset. This article also focuses on the comparative analysis of international legal regulation by examining how this procedure is regulated in the bankruptcy law of Estonia, Latvia, Poland, and France. The procedure for the sale of an enterprise established by the Law on Insolvency of Legal Entities and its problems are also examined. The authors consider how the sale of an enterprise should be ensured at the earliest possible stage of bankruptcy proceedings, and provide a proposal to change the procedure for the sale of the enterprise, including the court in this procedure. This paper also analyzes how bids to buy a company should be submitted, what actions should be performed by an insolvency administrator, how the interests of employees should be ensured, and what requirements should be established by law for the buyer of an enterprise
The Problem of Non-Formal Adult Education Quality Service Provision in Local Municipalities of Lithuania
Get PDFThis article analyzes one of the most important and, simultaneously, the most problematic factors in the development of adult education as the implementation quality of Non-formal Adult Education (hereinafter NAE) at the local government level. The aim of this article is to reveal the understanding of Lithuanian municipal non-formal adult education coordinators about improving the quality of non-formal adult education services. The study has centered on a focus group (12 people) in which Lithuanian non-formal adult education coordinators from different municipalities discussed and shared their diverse opinions. According to the focus group participants, the quality assessment of educational services in local communities is required by the institutions or foundations financing the services, which at the same time indicate the criteria for assessing the quality of services and their fulfillment when reporting on the implementation of educational services. According to the participants of the study, Lithuanian municipalities should have more power in decision making on planning educational programs and services to meet the needs of the local population; they should expect stable funding guarantees from state institutions, which must first and foremost be interested in improving non-formal education services quality assessment
Adult Education for People with Epilepsy - Modification of International Educational Program to National Needs
Get PDFThe aim of the article is to discuss the process of piloting and modification of educational program for people with epilepsy, to present its implementation and country-specific evidence-based modifications which were influenced by sociocultural situation in the country and were made based on course’s participants experience. The article is grounded on the theoretical, legal documents analysis and data of participatory research with reflection of professional experience.
The changes in the program in Lithuania were caused by specific sociocultural context in the country: there was lack of specialised psychosocial services for people with epilepsy, domination of biomedical model in treatment and services, recognition of disability in relation to working capabilities, high permanent unemployment, dependency of people with epilepsy on medical staff and family, lack of reflection skills, etc. The main modifications were: prolonged duration of the training and slowing the intensity of the training what gave possibility to train reflection skills; added new topics to the Program; the Program was complimented with participatory research. Participatory research revealed that made changes during the Program’s testing and modification process allowed participants to learn new skills, to tell illness narratives, to express hidden feelings, to take bigger responsibility for own illness, to formulate life goals and to plan next steps in life. The methodology of social pedagogy was used for the implementation of the Program, that it could meet the needs of the training participants and correspond to the national context