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International Aspects of Corporate Income Taxes and Associated Distortions
The purpose of this chapter is to review the latest developments in corporate income tax (CIT) focusing on its international aspects and associated distortions. In this endeavor, the chapter draws on evidence provided ... -
Quality of City Life Multiple Criteria Analysis
International practice applies several urban indicators for sustainable cities (Monocle's Quality of Life Survey, Quality of Life Index (QLI), Indicators for Sustainability, European Green City Index, City Blueprint and ... -
Cyber Security Issues: Problematic Aspects of Hacking
The research paper discusses different issues of interpretation and qualification of illegal access to an information system (IS), taking into account international instruments and European Union legislation as well as ... -
Are the EU Member States Ready for the New Union Customs Code: Emerging Legal Issues on the National Level
In 2016, the European Union has launched a new and ambitious project for the future regulation of international trade in the European Union and the rules of its taxation: since the 1 May 2016, the new Union Customs Code ... -
Evaluation of Digital Shadow Economy Prevention Measures
Although during the past few years the scopes of shadow economy in Lithuania have slightly decreased, different forms of this phenomenon, in particular digital shadow activities, still generate a significant part of the ... -
The Issues of the Management of Receivables: Lithuanian Case
Constant changes in business environment determine the significance of receivables to business. The analysis of the current situation in Lithuania has revealed that a substantial part of business enterprises are facing the ... -
Theoretical Aspects and Development of the Mechanism for Risk Management in Small- and Medium-Sized Business
Modern scientific research in the field of risk management is mainly devoted to general questions of the market theory of risk management, including qualitative risk analysis, protection of the rights of property owners ... -
The Role of Human Capital for National Innovation Capability in EU Countries
Innovation is essential for economic growth in developed countries. One of the most important sources of innovation is human capital. In this article, state of human capital in EU countries is investigated in order to ... -
Identification of Indicators’ Applicability to Settle Borrowers’ Probability of Default
Borrowers default risk is one of the most relevant types of risk in commercial banking and its assessment is important to secure business profitability and avoid huge losses during economic turbulences. This leads to ... -
Legal Aspects of the Implementation of European Union’s Common Commercial Policy: Lithuanian Experience and Practice
The Common Commercial Policy is the essential basis of the European Union (hereinafter – the EU), which, in particular, is a free trade area between the 28 Member States with a common external customs tariff and a common ... -
The Evaluation of Trade Credit Insurance in Lithuanian Business Market as a Credit Risk Management Tool
In today's trade, the vast majority of commercial transactions in both domestic and international trade are concluded by applying trade credit terms. The aim of this article is to analyse the trade credit insurance ... -
Problems of 14-18 Years Old Youth and the Trends of Organisation of Prevention Activities: Lithuanian Case
The World Health Organization (since 1998) recognises that many modern diseases and disorders (including social problems) are caused by risky behaviour. Youth risky behaviour is generally defined as a behaviour that ... -
The Effect of Service Clusters on the Sustainable Economic Development
Clusterization has been named as one of the priorities of the development strategy of many European Union countries. Clusterization experts have already hypothesized that clusters of various economic activities are important ... -
Assessment of Soil Suitability for Improvement of Soil Factors and Agricultural Management
The dramatic growth of the world’s population is increasing the pressure on natural resources, particularly on soil systems. At the same time, inappropriate agricultural practices are causing widespread soil degradation. ... -
Unison in Constitutional Interpretation: Doctrinal Developments by the Lithuanian and Moldovan Constitutional Courts
This article is devoted to the analysis of some decisions of the Constitutional Courts of Lithuania and of the Republic of Moldova, which, according to the author of this article, are indicative of a “constitutional ... -
Industry 4.0 and National Security: The Phenomenon of Disruptive Technology
Fourth Industrial Revolution, based on digital platforms is characterized by a convergence of technologies that is blurring the lines between the physical, digital, and biological spheres. These phenomeon disrupts patterns ... -
Characteristics of Labor Division and Work Design in a Public Sector: The Case of Vilnius District Municipality
Purpose – The main purpose of the research – to analyze the content of labor organization by the theoretical aspect. Design/methodology/approach – The analysis method and questionnaire were used in the research. Findings ... -
Challenges to Career Development in Uniformed Services of Lithuania
Purpose. HRM in uniformed services is researched significantly less than in the civil service which in turn is under researched in comparison to businesses. Recent studies of public employment (e.g. Demmke & Moilanen, ... -
Management of Conflict of Interest in the Public Sector in Lithuania: Theory and Practice
Purpose – The purpose of this paper is to analyse the nature and the concept of conflict of interest, legal and ethical issues of its management in the public sector in Lithuania. Design/methodology/approach – The paper ...
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