Approcher les collectivités infra-étatiques sous l’angle du droit international peut paraitre relativement paradoxal dans un ordre juridique qui s’est construit autour du principe de souveraineté, et sur le monopole de l’Etat en matière de relations extérieures. Pour autant, les collectivités territoriales ont développé, de manière empirique, leur influence et leurs interventions sur la scène internationale, au point de constituer les bases d’un droit international des collectivités territoriales.La caractéristique de cette étude ne tient pas à son objet mais plutôt à l’angle d’approche utilisé. La littérature juridique s’est largement enrichie depuis une vingtaine d’années sur la question des collectivités territoriales. Leur examen a largement porté sur la coopération décentralisée sous tous ses aspects : de la nature juridique de l’accord de coopération à l’évolution des domaines de coopération. Au même titre, un certain nombre d’auteurs ont étudié l’applicabilité du droit communautaire aux collectivités territoriales européennes ou plus largement les effets de la politique régionale communautaire sur ces mêmes entités infra-étatiques. Mais le point commun de l’ensemble de ces contributions doctrinales tient à l’angle d’approche choisi. Chacune de ces études part du postulat selon lequel la collectivité territoriale s’inscrit dans l’ordre juridique interne ce qui l’exclut a fortiori du champ juridique international. Nous suivrons une approche inverse. Notre étude partira de l’ordre juridique international, pour tenter d’y inscrire les collectivités territoriales.Quel statut juridique peut-on accorder aux collectivités territoriales ? Une collectivité infra-étatique, en tant que démembrement de l’Etat, peut-elle constituer un « acteur » du droit international voire un sujet de celui-ci ? Si les collectivités territoriales répondent favorablement aux critères matériels constitutifs de l’Etat (un territoire, une population, un gouvernement), la souveraineté, dernier attribut de la personnalité juridique internationale, leur fait défaut. L’irrecevabilité des critères de la personnalité juridique internationale n’empêche pourtant pas les collectivités territoriales de développer des relations internationales de nature à la fois horizontales et verticales. Ces rapports juridiques internationaux entretenus avec leurs homologues mais également avec des sujets de droit international contribuent, sur le fondement des principes de subsidiarité et d’autonomie locale au développement de normes juridiques internationales qui leurs sont propres. Devenues destinataires de droits et d’obligations issues de l’ordre juridique international, les collectivités territoriales ne développent-elles pas les contours d’une personnalité juridique internationale ? / The idea of examining infra-state authorities from the angle of international law may seem somewhat paradoxical in the context of a legal system built on the principle of national sovereignty and on the state monopoly on foreign relations. Yet local government entities have empirically extended their influence on and activity on the international stage, to such an extent that these now constitute the basis of a corpus of international law for local government entities.The distinguishing nature of the present study derives less from its subject matter than from the angle of approach used. Over the past two decades, the corpus of legal literature has been considerably enriched as regards the question of local government entities. Study of these has largely focused on decentralized cooperation in all its aspects – from the legal nature of a cooperation agreement to changes in the areas of cooperation. Similarly, a number of authors have studied the applicability of European Community law to European level bodies or, more broadly, the effects of regional European Union policies on these same infra-state entities. What is common to all these contributions, however, is the chosen angle of approach. Each of these studies is bound by the postulate that local government is subject to the domestic legal system, which by its very nature excludes it from the scope of international law. This present study applies the opposite approach, however, taking the international legal system as its starting point and seeking to define the place of local government entities within it.What legal status can one assign to local government entities? Can an infra-state entity, as a subdivision of the state, constitute an “agent” of international law, or even a subject of it? While local government entities do meet the material criteria for what constitutes a state (a territory, a population, a government), they nevertheless lack sovereignty, the ultimate attribute of the international legal personality. Yet the fact that they do not meet the criteria for admissibility to the international legal personality has not stopped local government entities from developing international relations of both a horizontal and vertical nature. The international legal relationships they maintain with their peers as well as with subjects of international law are contributing, on the basis of the principles of subsidiarity and local autonomy, to the development of international legal standards which are specific to them. Consequently, having become the objects of rights and obligations derived from the international legal system, could it not be argued that local government entities are developing the outlines of an international legal personality?

Medical Information Visualization makes optimized use of digitized data of medical records, e.g. Electronic Medical Record. This thesis is an extended work of Pictorial Information Visualization System (PIVS) developed by Yongji Jin (Jin, 2016) Jiaren Suo (Suo, 2017) which is a graphical visualization system by picturizing patient’s medical history summary depicting patients’ medical information in order to help patients and doctors to easily capture patients’ past and present conditions. The summary information has been manually entered into the interface where the information can be taken from clinical notes. This study proposes a methodology of automatically extracting medical information from patients’ clinical notes by using the techniques of Natural Language Processing in order to produce medical history summarization from past medical records. We develop a Named Entities Recognition system to extract the information of the medical imaging procedure (performance date, human body location, imaging results and so on) and medications (medication names, frequency and quantities) by applying the model of conditional random fields with three main features and others: word-based, part-of-speech, Metamap semantic features. Adding Metamap semantic features is a novel idea which raised the accuracy compared to previous studies. Our evaluation shows that our model has higher accuracy than others on medication extraction as a case study. For enhancing the accuracy of entities extraction, we also propose a methodology of Topic Segmentation to clinical notes using boundary detection by determining the difference of classification probabilities of subsequence sequences, which is different from the traditional Topic Segmentation approaches such as TextTiling, TopicTiling and Beeferman Statistical Model. With Topic Segmentation combined for Named Entities Extraction, we observed higher accuracy for medication extraction compared to the case without the segmentation. Finally, we also present a prototype of integrating our information extraction system with PIVS by simply building the database of interface coordinates and the terms of human body parts.

O objetivo do presente trabalho é analisar a viabilidade jurídica da constituição e da manutenção da sociedade entre cônjuges, bem como os efeitos jurídicos daí decorrentes, sobretudo no Direito brasileiro. Demonstra que o tema em análise ainda não está pacificado na doutrina e jurisprudência pátrias, dada a sua complexidade e a ampla gama de institutos de Direito Civil e Comercial que encerra, além de elementos sociológicos indissociáveis da realidade jurídica que o permeia. São objeto do presente estudo as matérias que circunscrevem a órbita das sociedades entre cônjuges e que, portanto, são indispensáveis à compreensão e à análise crítica do instituto, para o qual se recorrerá também ao Direito comparado. Na esteira dos objetivos da presente dissertação, far-se-á, ainda, uma análise da evolução legislativa dispensada à sociedade entre marido e mulher no Brasil. Finalmente, serão discutidas as novas tendências de tratamento do tema no Direito alienígena e no Brasil, sobretudo em relação aos impedimentos até então vislumbrados à sociedade entre cônjuges, discussão esta que ainda remanesce pendente de assentamento no Brasil, mormente após o advento do Código Civil de 2002, como é possível depreender neste trabalho. / The purpose of this study is to analyze the legal feasibility of the incorporation and maintenance of the spousal entities, as well as the most significant effects arising out of this matter, especially in the Brazilian legal system. This study intends to convey that, due to its complexity, the innumerous civil and commercial law issues that it involves and, also, the intertwined sociological elements necessary to its understanding, the matter under analysis has not yet been subject to a consensus. The analysis of the different legal concepts in connection with the spousal entities will be dealt with in this thesis, to the extent that they are fundamental to its comprehension, in lieu of both national and comparative law. Within the purposes of this study, an analysis of the legal treatment applicable to the spousal entities will be conducted. Finally, the new tendencies on the treatment to be applied to the matter both in the Brazilian and international legal systems will be addressed. The discussion of the above referred tendencies has gradually acquired more importance, especially the obstacles so far raised against the validity of the spousal entities, causing such discussion to be still alive and pending of consensus, mainly after the effectiveness of the Brazilian 2002 Civil Code, as it will be verified by means of the present thesis.

Submitted by admin tede (tede@pucgoias.edu.br) on 2017-10-18T18:26:47Z No. of bitstreams: 1 MIRIAN MARIA DE OLIVEIRA.pdf: 6499507 bytes, checksum: 5d35a62404f021288b54cab9e2b6e9e5 (MD5) / Made available in DSpace on 2017-10-18T18:26:47Z (GMT). No. of bitstreams: 1 MIRIAN MARIA DE OLIVEIRA.pdf: 6499507 bytes, checksum: 5d35a62404f021288b54cab9e2b6e9e5 (MD5) Previous issue date: 2017-03-29 / This paper analyzes the Housing Policy in Brazil, in particular Social Interest Housing, focusing on the My House My Life Entities Program in the city of Goiânia from 2009 to 2015. How was the work of the social worker performed in the Technical Work Projects (PTTS) of the Harmonia, Jardim Botânico I and Eldorado Oeste IV Housing Settlements, built by Associations attached to Movements of Housing Movements of the State of Goiás. Families moving to their homes begin to face problems such as distance, lack of Public equipment , security and others. The struggle of entities seeking to provide decent housing for the homeless has been working according to the criteria required by the Minha Casa Minha Vida - Entities Program (PMCMV-E) / Este trabalho analisa a Política de Habitação no Brasil em especial a Habitação de Interesse Social, com foco no Programa Minha Casa Minha Vida Entidades na cidade de Goiânia nos anos de 2009 á 2015. Como foi realizado o trabalho do assistente social nos Projetos de Trabalho Técnico Social (PTTS) dos Conjuntos Habitacionais Harmonia, Jardim Botânico I e Eldorado Oeste IV construídos por Associações ligadas a Entidades dos Movimentos de Moradia do Estado de Goiás. As famílias ao mudarem para suas casas,começam a enfrentar problemas como a distância, a falta de equipamentos públicos, segurança e outros. A luta das entidades em busca de propiciar moradia digna aos sem teto, tem trabalhado de acordo com os critérios exigidos pelo Programa Minha Casa Minha Vida – Entidades (PMCMV-E).

Thesis (M. Com. (Accountancy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015. / ABSTRACT The extractive activities industry includes entities that explore for, discover, develop and extract deposits of minerals, oil and natural gases. Recent research conducted has concluded that accounting for the assets and expenditure together with the disclosure requirements in this industry are not comprehensively addressed by current International Financial Reporting Standards (IFRS). The debate surrounding the accounting and disclosure alternatives in the industry as well as movements to standardise them have been ongoing since the 1890s. The latest movement by the International Accounting Standards Board (IASB) resulted in a project team publishing the Discussion Paper DP/2010/1 – Extractive Activities of April 2010 (Discussion Paper). The Discussion Paper presents disclosures determined to provide the most useful information to the users of the industries financial statements. The IASB have paused this topic and it will not be added to the agenda in the near future, however, this Discussion Paper is likely to form the foundation of a new IFRS. This research report will assess how the reserves and related disclosures currently prepared by entities in the mining or oil and gas industry compare to the proposed disclosure requirements of the Discussion Paper. This research report uses a mixed methodology. Quantitative analysis, through the use of a disclosure checklist, dominates the study which covers two years. The results of this study are then qualitatively and compared per proposed disclosure, against market capitalisation, by listing sector, by external auditor and whether the entity has a single or a dual-listing. Overall the study shows that the current disclosures of the entities do not satisfy the proposed disclosures of the Discussion Paper. Entities in the extractive activities industry would need to invest more into financial reporting in order to achieve compliance with the disclosures should they ever form part of an IFRS. The findings do indicate that the number of disclosures provided is dependent on the size of the entity. The two entities PRG/0500709A i found to have the most disclosures are in the gold mining sector and have an alternative listing on the New York Stock Exchange.

El presente trabajo de investigación tiene como objetivo exponer situaciones operativas detectadas durante la experiencia profesional como auditor interno de entidades microfinancieras (Cajas Municipales/ONG´s); situaciones que representaron riesgos de fraude, y que en conjunto coadyubaron a la ocurrencia de fraudes significativos, sin la detección oportuna de la Gerencia y/o funcionarios responsables de la operatividad interna. Como parte del trabajo de investigación se realizó un estudio general de la ocurrencia de fraudes en el Perú y en el mundo, mostrándose en una primera parte que la presencia de fraudes en el Perú se inicia desde la época colonial (según el historiador peruano Alfonso Quiroz) y continúa hasta nuestros días, con la detección de los últimos casos de fraudes detectados en empresas constructoras brasileñas, situación mostrada por la Defensoría del Pueblo a través de dos reportes (Reporte: La Corrupción en el Perú, 2017). Pero la corrupción no es un mal que ocurre solo en nuestro país, también sucede en grandes empresas extranjeras, tal como lo muestran dos estudios realizados por entidades de prestigio como son la sociedad de auditoría y consultoría PricewaterhouseCoopers, y la Asociación de Examinadores de Fraudes Certificados. Al final del documento se realizó un diagnóstico para una mejor gestión de los riesgos, y que consiste en el análisis y calificación de los riesgos detectados en los tres casos que mostramos, asignándole una valoración. También estamos proponiendo un plan antifraude para entidades microfinancieras y una serie de procedimientos de control interno aplicables a este tipo de entidad. / This research work aims to present operational situations detected during my professional experience as an internal auditor of microfinance entities (Municipal Savings Banks/NGOs), which represented fraud risks and led to the occurrence of significant fraud, without proper detection of Management and/or officials, responsible for internal effectiveness. As part of the research work, a general study was conducted of the occurrence of fraud in Peru and the world, showing in the first part that fraud in Peru started in the colonial period (according to Peruvian historian Alfonso Quiroz) and it continues until the present with the latest cases of fraud detected in Brazilian construction companies, a situation shown by the Peruvian Office of the Ombudsman in its two annual reports (Report: Corruption in Peru). But corruption is not a problem that occurs only in our country, it also happens in large foreign companies, as shown by two studies made by prestigious entities such as the audit and consulting society PricewaterhouseCoopers, and the Association of Certified Fraud Examiners. At the end of the document, a diagnosis for better risk management is being made, which consists of the analysis and rating of the risks detected in the three cases we show, assigning it a valuation. We are also proposing an anti-fraud plan for microfinance entities and a series of internal control procedures applicable to these types of entities. / Trabajo de investigación

The goal of this master thesis is to design and implement an analytical application for Security Information Service by providing a software prototype. The solution proposes an enhancement of existing graph that allows security analytics to analyse, edit and visualize objects and relations that are saved into a relational database. In the thesis, we walk through the process of development step by step. First, we investigate the current version software and the requirements of the customer. Afterwards, we design the architecture to be easily extendable with new modules and reliable libraries. In the next step, we implement the application, present our solution to the customer and conduct excessive testing. The final step is evaluating our solution by comparing it to the current software solution in use.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna. För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har. Det är därför viktigt med ytterligare forskning inom området då man fortfarande har relativt lite kunskap om vilka som använder sig av redovisningen och hur. Vi vill med denna uppsats skapa förståelse för vilka småföretagen ser som huvudanvändare av externredovisningen samt hur denna används. Vi vill vidare undersöka om småföretagens syn på huvudanvändarna skiljer sig från de studier och den litteratur som finns på området. För att samla in vårt empiriska material har vi använt oss av telefonintervjuer. Vi har intervjuat 36 småföretag i Jönköpings län, och av respondenterna är hälften byggföretag och den resterande hälften är tjänsteföretag. I denna uppsats har vi kommit fram till att majoriteten av de allra minsta företagen ser upprättandet av externredovisningen som ett nödvändigt ont, och att betydelsen av den har en tendens att öka när antalet anställda och antalet ägare ökar. Detta kan tänkas bero på att kunskapen inte finns i de mindre företagen. Den användning småföretagen ser att de har av externredovisningen är för uppföljning, vid planering, för likviditetsmätning, som beslutsunderlag och för att informera personalen och företagsledningen. Utifrån vår undersökning har det framkommit att småföretagen ser ägare/styrelsen/VD, banken och skattemyndigheten som de främsta huvudanvändarna. Vårt resultat stämmer till stor del in på tidigare studier, men vissa skillnader finns. Vi har även fått andra svar så som kunder, revisorn, leverantörer, konkurrenter och övriga. Revisorn är ett svar som kan diskuteras då ingen från den litteratur vi använt tagit upp detta, men även för att denne i praktiken inte använder sig av redovisningen så som till exempel banken. Slutligen kan det konstateras att storleken har betydelse, då vi kan se skillnader mellan de allra minsta småföretagen och de största. / In most cases within educational fields it is the bigger companies which get most attention, though infact in Sweden there are the small and medium size entities which are of larger number. There are several definitions what a small enterprise stands for and how to define it. Therefore it is hard to say that one definition is better than another, however in this thesis EU’s definition will be used. All companies no matter size have some stakeholders who want to take part of the financial state-ments of the company. The smallest companies have most of the time not that many users/shareholders as the bigger companies and for that reason it is likely that they do not need an equally complicated and detailed accounting. These smaller companies have during some time had the same regulatory laws as the large companies, nevertheless BFN (Bokföringsnämnden, the Swedish government’s accounting experts), IASB and legislates have begun to work with facilitation of the accounting regulatory. To assure that the new rules really fulfil their purpose it is essential that they accomplish the requirements which the companies and users of the accounting have. Thus it is necessary with further research within this area since there is still moderately little knowledge regarding who the users of the accounting are and how they use the information. Our aim with this thesis is to create understanding of whom the small enterprises see as their main user of accounting and how it is used. Further we want to investigate if a small enterprise’s view of a user differs from already existing studies and literature concerning this topic. To collect our empirical material we have chosen to conduct telephone interviews. We have interviewed 36 small enterprises within the Jönköping region in Sweden. Half of the selected companies consist of enterprises from the construction sector and the other half from the service sector. With our research we are able to conclude that the majority of the smallest companies see the accounting as a complex performance that has to be done although the purpose of it has a tendency to enhance along with the number of employees and owners. This could be the consequence of lack of knowledge among the smaller companies. The small enterprises consider their main use of the accounting to be planning, to follow-up, to measure liquidity, basic data for decision making and to provide employees and management with information. On the basis of our study it has emerged that the small enterprises see owner/management/CEO, the bank and the tax authority as the major users. Our result corresponds to some extent with ear-lier research, but there are differences as well. Among our responds we have obtained answers like customers, the accountant, suppliers, competitors and others. It can be discussed why the accountant was mentioned due to none in the literature we have been using brings this up, but also because of that the accountant does not use the accounting in the same way as for example the bank. To conclude we can state that the size does matter when we are able to see differences in the result between the smallest companies and slightly bigger ones.

<p>Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.</p><p>För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har. Det är därför viktigt med ytterligare forskning inom området då man fortfarande har relativt lite kunskap om vilka som använder sig av redovisningen och hur.</p><p>Vi vill med denna uppsats skapa förståelse för vilka småföretagen ser som huvudanvändare av externredovisningen samt hur denna används. Vi vill vidare undersöka om småföretagens syn på huvudanvändarna skiljer sig från de studier och den litteratur som finns på området.</p><p>För att samla in vårt empiriska material har vi använt oss av telefonintervjuer. Vi har intervjuat 36 småföretag i Jönköpings län, och av respondenterna är hälften byggföretag och den resterande hälften är tjänsteföretag.</p><p>I denna uppsats har vi kommit fram till att majoriteten av de allra minsta företagen ser upprättandet av externredovisningen som ett nödvändigt ont, och att betydelsen av den har en tendens att öka när antalet anställda och antalet ägare ökar. Detta kan tänkas bero på att kunskapen inte finns i de mindre företagen. Den användning småföretagen ser att de har av externredovisningen är för uppföljning, vid planering, för likviditetsmätning, som beslutsunderlag och för att informera personalen och företagsledningen.</p><p>Utifrån vår undersökning har det framkommit att småföretagen ser ägare/styrelsen/VD, banken och skattemyndigheten som de främsta huvudanvändarna. Vårt resultat stämmer till stor del in på tidigare studier, men vissa skillnader finns. Vi har även fått andra svar så som kunder, revisorn, leverantörer, konkurrenter och övriga. Revisorn är ett svar som kan diskuteras då ingen från den litteratur vi använt tagit upp detta, men även för att denne i praktiken inte använder sig av redovisningen så som till exempel banken. Slutligen kan det konstateras att storleken har betydelse, då vi kan se skillnader mellan de allra minsta småföretagen och de största.</p> / <p>In most cases within educational fields it is the bigger companies which get most attention, though infact in Sweden there are the small and medium size entities which are of larger number. There are several definitions what a small enterprise stands for and how to define it. Therefore it is hard to say that one definition is better than another, however in this thesis EU’s definition will be used.</p><p>All companies no matter size have some stakeholders who want to take part of the financial state-ments of the company. The smallest companies have most of the time not that many users/shareholders as the bigger companies and for that reason it is likely that they do not need an equally complicated and detailed accounting. These smaller companies have during some time had the same regulatory laws as the large companies, nevertheless BFN (Bokföringsnämnden, the Swedish government’s accounting experts), IASB and legislates have begun to work with facilitation of the accounting regulatory.</p><p>To assure that the new rules really fulfil their purpose it is essential that they accomplish the requirements which the companies and users of the accounting have. Thus it is necessary with further research within this area since there is still moderately little knowledge regarding who the users of the accounting are and how they use the information.</p><p>Our aim with this thesis is to create understanding of whom the small enterprises see as their main user of accounting and how it is used. Further we want to investigate if a small enterprise’s view of a user differs from already existing studies and literature concerning this topic.</p><p>To collect our empirical material we have chosen to conduct telephone interviews. We have interviewed 36 small enterprises within the Jönköping region in Sweden. Half of the selected companies consist of enterprises from the construction sector and the other half from the service sector.</p><p>With our research we are able to conclude that the majority of the smallest companies see the accounting as a complex performance that has to be done although the purpose of it has a tendency to enhance along with the number of employees and owners. This could be the consequence of lack of knowledge among the smaller companies. The small enterprises consider their main use of the accounting to be planning, to follow-up, to measure liquidity, basic data for decision making and to provide employees and management with information.</p><p>On the basis of our study it has emerged that the small enterprises see owner/management/CEO, the bank and the tax authority as the major users. Our result corresponds to some extent with ear-lier research, but there are differences as well. Among our responds we have obtained answers like customers, the accountant, suppliers, competitors and others. It can be discussed why the accountant was mentioned due to none in the literature we have been using brings this up, but also because of that the accountant does not use the accounting in the same way as for example the bank. To conclude we can state that the size does matter when we are able to see differences in the result between the smallest companies and slightly bigger ones.</p>

Bakalauro baigiamajame darbe teoriniu aspektu apžvelgiama Lietuvos Respublikos mokesčių sistema bei aptariami šalyje veikiantys juridiniai asmenys. Analizuojamos juridinių asmenų mokamų mokesčių pagrindinės kitimo tendencijos 2006–2010 metų laikotarpiu, atkreipiant dėmesį į pagrindinius mokesčius, t. y. pelno, nekilnojamojo turto, pridėtinės vertės, akcizų mokesčius ir įmokas į fondus bei identifikuojami veiksniai, turėję įtakos šių mokesčių surinkimui. Apskaičiuojama bendra visiems mokesčių mokėtojams ir atskirai juridiniams asmenims tenkanti mokesčių našta, taip pat įvertinama atskirų mokesčių našta, tenkanti atskiriems juridiniams asmenims, suskirstytiems pagal teisinę formą, t. y. uždarosios akcinės bendrovės, akcinės bendrovės, individualios įmonės bei ūkinės bendrijos. Rašant darbą, atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt. / There is reviewed tax system of the Republic of Lithuania on the theoretical basis, furthermore, there are discussed legal entities functioning in the country in this bachelor degree thesis. There is given analysis of the main trends of modifications of taxes paid by legal entities over a period of 2006 – 2010. The attention is paid to the main taxes, i.e. profits tax, real estate tax, value added tax, excise duty and entrance fees to funds, moreover, there are identified factors that had an influence on gathering of aforementioned taxes. There is estimated overall burden of taxation that falls on all taxpayers and individual legal entities grouped according to legal status, i.e. private limited liability companies, public limited companies, individual companies and partnership businesses.