Darbo objektas: Lietuvos kūno kultūros akademijos teikiamų baseino komercinių paslaugų pasirinkimo ypatumai. Aktualumas: paslaugoms būdingi kiti ypatumai nei materialinėms vertybėms. Šiuos ypatumus lemia paslaugų verslo prigimtis ir paslaugų savybės: jų neapčiuopiamumas, nedalijamumas (t. y. neatskiriamumas nuo teikimo šaltinių), epizodiškumas, kokybės nepastovumas ir kt. Paslaugų savybių visuma lemia nevienodą paslaugų kokybę ir sudėtingą jos vertinimą. Norint įvertinti paslaugų kokybę, pirmiausia būtina išsiaiškinti, kaip ją suvokia klientai. Tik tuomet paslaugų teikėjas galės kontroliuoti ir koreguoti šiuos vertinimus norima linkme. Neatsižvelgiant į klientų nuomonę dėl kokybės, galima suklysti, o išleisti pinigai ir laikas bus prarasta investicija. Paslaugos šiandien atsidūrė ekonominės veiklos dėmesio centre: jos tampa privaloma priemone siekiant patenkinti svarbiausius norus bei reikmes ir kelti visuomenės gerovę (Kindurys, 1998), tačiau ekonominiu aspektu LKKA teikiamos baseino paslaugos šiame darbe neanalizuojamos. Paslaugos pasirinkimo motyvai kiekvieno vartotojo yra individualūs. Vartotojo reikšmingumas įpareigoja paslaugų teikėjus nuodugniai išanalizuoti visus veiksnius ir imtis reikiamų sprendimų, susijusių su paslaugų kokybės tobulinimu. Todėl norint teikti atitinkamos kokybės paslaugas, svarbu žinoti, kokie motyvai vartotojams yra svarbiausi renkantis paslaugų teikėją ir kokiais kriterijais remdamasis jis suvokia gaunamos paslaugos kokybę. Šio darbo... [toliau žr. visą tekstą] / An object of the work: peculiarities of selection rendering commercial services by the swimming pool of Lithuanian Academy of Physical Education. Relevance: Services, compare it to material values, are incident to particular peculiarities. Those peculiarities are determined by the nature of service business, services characteristics, for instance, its impalpability, indivisibility that is inherency of its rendering derivation, transience and impermanence of their quality and etc. Totality of services characteristics determine complicated quality of services and even more complicated its evaluation. First of all on purpose to evaluate the quality of services it is necessary to ascertain, how clients perceive it themselves. At that point the services supplier can control these evaluations and shift it on desirable direction. Irrespective of clients’ opinion in point of quality, could be initiated deceptive actions while expended money and time would be meaningless investment. Services appeared in the center of economical brief: it’s become compulsory implement on purpose to satisfy the main desires and needs also to increase public welfare (Kindurys, 1998), however services provided by LAPE swimming pool will not be analyzed in economical aspect. Services organization, which provides qualitative services, gains the acceptance and loyalty of consumers, increases market share, forms and maintains competent personnel and becomes less exposed concerning the strife of prices... [to full text]

O objetivo do presente trabalho é analisar questões de elevada indagação jurídica quanto à tributação do uso do software no Brasil, levando-se em consideração os ditames previstos nas leis do software e de direito autoral, bem como o conteúdo decisório do acórdão proferido pelo STF nos autos do RE nº 176.626-3, em especial a classificação tripartite de programas: (i) de prateleira; (ii) sob encomenda; e, (iii) híbrido. Inicialmente, são analisadas questões importantes quanto ao sistema informático e a própria criação e composição de um programa de computador, passando pela sua natureza jurídica e pela proteção conferida pelo direito autoral, pondo em evidência as formas pelas quais são transferidos (parcial ou integralmente) os direitos patrimoniais de autor. Na sequência, com base na Constituição Federal e na lei, analisa-se a incidência do ICMS-operação mercantil, dado que os programas de prateleira são comumente disponibilizados em mídias (disquetes, CDs, etc.) e postos à disposição de interessados em lojas de departamento. Para tanto, discorre-se acerca do regime jurídico-tributário do imposto e sobre os conceitos de operações e mercadoria com base na doutrina e na jurisprudência. Considerando que o software elaborado sob encomenda e o híbrido ensejam questionamentos quanto à configuração de prestação de serviço, o arquétipo constitucional do ISSQN, inclusive na modalidade importação, é esmiuçado. A busca pela definição da expressão serviços de qualquer natureza definidos em lei complementar ganha destaque em razão de a LC nº 116/03 prever a incidência do ISS sobre ao licenciamento ou cessão de direito de uso de programas de computação. Por fim, são feitas breves considerações sobre outras controvérsias quanto à incidência do PIS-Importação, Cofins-Importação, CIDE e IRRF sobre os pagamentos remetidos ao exterior para a obtenção de licenças de uso de software. / This study looks at certain highly relevant legal issues regarding taxation of software usage in Brazil, taking into account both software and copyright legislation as well as the decision in an appeal court ruling handed down by the STF in RE 176.626-3, particularly the three categories used to classify programs: (i) \"off-the-shelf\"; (ii) \"tailor-made\"; and (iii) hybrid. Initially, we will look at some of the main issues presented by IT systems and the creation and composition of computer programs, their standing in law and the copyright protections they enjoy, discussing the ways in which (partial or fully) copyrights can be transferred to third parties. Based on the law and the Federal Constitution, we will then analyze the state tax on merchandise sales, as \"off the shelf\" programs are frequently made available on certain media (diskettes, CDs, etc.) and placed at the consumer\'s disposal in department stores. This will involve an assessment of the tax regime of ICMS as well as the concepts of \"transactions\" and \"merchandise\" in accordance with the doctrine and jurisprudence. Considering that both \"tailor made\" and \"hybrid\" software raises issues about the way in which services are rendered, we will look in detail at the constitutional model of ISSQN and how it is imposed on imports of services. The phrase \"services of any nature defined in supplementary law\" is increasingly relevant and it will be scrutinized as the LC nº 116/03 states that ISS applies to \"licensing or assignment of computer program user rights\". Finally, there will be a few remarks on other controversial issues related to PIS-Import, Cofins-Imports, CIDE and IRRF levied on the remittances of payments to a beneficiary resident or domiciled abroad to acquire software user licenses.