Pridėtinės vertės mokestis (toliau PVM) – mokestis imamas nuo papildomai sukurtos pridėtinės vertės, juo apmokestinant prekių tiekimą ir paslaugų teikimą. Pirmą kartą PVM įvestas Prancūzijoje 1957 m., tačiau galutinis šio mokesčio teisinis sureguliavimas siejamas su 1977 m. gegužės 17 d. priimta Šeštąja Tarybos direktyva. Lietuvoje nagrinėjamą mokestį reglamentuoja Lietuvos Respublikos pridėtinės vertės mokesčio įstatymas, kuris yra visiškai suderintas su Europos Sąjungos teisės aktais PVM srityje. PVM yra bendro pobūdžio, vartojimo, netiesioginis, daugiapakopis mokestis, renkamas atsižvelgiant į sukurtą pridėtinę vertę. Į valstybės biudžetą PVM turi pervesti mokesčio mokėtojai – prekybos ir tiekimų grandinės dalyviai, tačiau faktiškai šį mokestį sumoka galutinis vartotojas, įsigydamas prekę ar paslaugą. Teisė į PVM atskaitą yra fundamentalus PVM principas, kuriuo grindžiamas visas PVM veikimo mechanizmas. PVM, sumokėtas visuose civilinės apyvartos etapuose, iki galutinio prekės ar paslaugos pardavimo turi būti atskaitomas. Apmokestinant prekių ar paslaugų teikimą kiekvienoje civilinės apyvartos stadijoje ir uždraudus atskaitą, sukurta pridėtinė vertė būtų apmokestinama ne vieną, o gal ir daugiau kartų. Teisės į PVM atskaitą insituto pagalba mokestinė našta iš ekonominę veiklą vykdančių asmenų sektoriaus yra perkeliama į vartojimo sektorių, taip įgyvendinant fiskalinio neutralumo principą ir užtikrinant gamybos ir tiekimų grandinėje dalyvaujančių subjektų lygybę ir sąžiningą... [toliau žr. visą tekstą] / Value-Added Tax (VAT) is a tax on the supply of goods and services. VAT was introduced in France on 1957. When the Sixth VAT Directive was adopted in 1977, the final adjustment and harmonization of VAT was reached. In the Republic of Lithuania there is a Value-Added Tax law, which is harmonized with the European Union acts. VAT is an indirect, common, multi-stage, consumption tax. The taxable person have to pay VAT in the national budget for the value, which was created in the production and distribution process. VAT is levied upon the articles of trade before they reach the customer, who eventually pays the tax-inclusive market price. Actually the VAT is pied by the final customer. The right to deduct VAT is the fundamental principle of VAT. All VAT working mechanism is based on this right to deduct. VAT, pied at all stages of production and distribution, have to be deducted by the business participants of the supply-chain. This institute – right to deduct VAT – helps to reach the situation that the payer of the VAT does not suffer a tax, because the final consumer, who is unable to deduct this tax, bears the total VAT. Consequently the fiscal neutrality and fair competition of business participants in the supply-chain is assured. The taxable person, who wants to implement his right to deduct VAT, has to meet the requirements: to do real acts of purchase and sale, formalize it in the invoice or any other accounting document, to be honest and not to abuse the tax laws. The... [to full text]

No description available.

Respiratory syncytial virus (RSV) is the primary viral pathogen responsible for lower respiratory tract disease in neonates and young children worldwide. By the age of two, virtually all children have been infected with RSV, and approximately 40% of them develop lower respiratory tract infections. In addition to acute morbidity, an association between RSV infection in early childhood and later development of recurrent wheezing and airway hyperresponsiveness (AHR) has been repeatedly demonstrated.<p>In this work we established a method for propagating pneumonia virus of mice (PVM) in a baby hamster kidney-21 (BHK-21) cell line. We also modified the standard plaque assay method and established a reliable and, most importantly, reproducible way to quantitate PVM. In our work we used PVM strain 15 to successfully establish an in vivo animal model for RSV disease in Balb/c and C57/Bl mice. Different susceptibility/resistance patterns to a pathogen exist for different mouse strains. In the case of Balb/c and C57/Bl mice, these patterns are well characterized for several pathogens including Leishmania major and adenovirus type 1. Our comparative study demonstrated clear differences in susceptibility to PVM strain 15 infection between Balb/c and C57/Bl mice; Balb/c mice being more susceptible.<p> In peripheral sites, dendritic cells (DCs) serve as sentinel cells that take up and process antigens. Numerous studies revealed that certain pathogens stimulate changes in DC phenotypic characteristics and thus contribute to functional alterations that lead to inappropriate T cell activation and disease augmentation. To examine effects of PVM on DCs, we infected bone marrow dendritic cells (BM-DCs) derived from both mouse strains with PVM, and evaluated their phenotypic and functional characteristics 24 hours post infection. Under these experimental conditions, PVM infected BM-DCs did not show a significant increase in the expression of costimulatory and major histocompatibility complex class II (MHC II) molecules compared to uninfected controls. Furthermore, there were no changes in the ability of PVM-infected DCs to take up soluble antigen. The production of IL-12p70, the pivotal cytokine in the development of a Th1-type response, by the PVM-infected BM-DCs was not significantly different from uninfected cells. In addition, there was no significant impact of PVM infection on the ability of DCs to induce naïve T cell proliferation.

Respiratory syncytial virus (RSV) is the primary viral pathogen responsible for lower respiratory tract disease in neonates and young children worldwide. By the age of two, virtually all children have been infected with RSV, and approximately 40% of them develop lower respiratory tract infections. In addition to acute morbidity, an association between RSV infection in early childhood and later development of recurrent wheezing and airway hyperresponsiveness (AHR) has been repeatedly demonstrated.<p>In this work we established a method for propagating pneumonia virus of mice (PVM) in a baby hamster kidney-21 (BHK-21) cell line. We also modified the standard plaque assay method and established a reliable and, most importantly, reproducible way to quantitate PVM. In our work we used PVM strain 15 to successfully establish an in vivo animal model for RSV disease in Balb/c and C57/Bl mice. Different susceptibility/resistance patterns to a pathogen exist for different mouse strains. In the case of Balb/c and C57/Bl mice, these patterns are well characterized for several pathogens including Leishmania major and adenovirus type 1. Our comparative study demonstrated clear differences in susceptibility to PVM strain 15 infection between Balb/c and C57/Bl mice; Balb/c mice being more susceptible.<p> In peripheral sites, dendritic cells (DCs) serve as sentinel cells that take up and process antigens. Numerous studies revealed that certain pathogens stimulate changes in DC phenotypic characteristics and thus contribute to functional alterations that lead to inappropriate T cell activation and disease augmentation. To examine effects of PVM on DCs, we infected bone marrow dendritic cells (BM-DCs) derived from both mouse strains with PVM, and evaluated their phenotypic and functional characteristics 24 hours post infection. Under these experimental conditions, PVM infected BM-DCs did not show a significant increase in the expression of costimulatory and major histocompatibility complex class II (MHC II) molecules compared to uninfected controls. Furthermore, there were no changes in the ability of PVM-infected DCs to take up soluble antigen. The production of IL-12p70, the pivotal cytokine in the development of a Th1-type response, by the PVM-infected BM-DCs was not significantly different from uninfected cells. In addition, there was no significant impact of PVM infection on the ability of DCs to induce naïve T cell proliferation.

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

Magistro darbe „PVM reglamentavimas ES“ pirmiausia glaustai aptarti ES teisės instrumentai, jų esmė ir reikšmė PVM reglamentavimui. Stengiamasi atskleisti PVM harmonizavimo procesą, jo istorinę eigą, tikslus, kadangi tolesnė PVM reglamentavimo analizė, neaptarus ES teisės aktų PVM srityje derinimo, būtų neįmanoma. Detaliausiai nagrinėjamas bene reikšmingiausias šio proceso rezultatas – 2006/112/EB direktyva dėl PVM bendros sistemos, kuria nauja redakcija išdėstyta PVM Šeštoji direktyva. Ši direktyva analizuojama ETT praktikos kontekste. Aptariamas PVM objektas, apmokestinamasis asmuo, apmokestinamieji sandoriai, apmokestinamųjų sandorių vieta, apmokestinamųjų sandorių vietos reglamentavimas elektroninės komercijos kontekste, apmokestinimo momentas, apmokestinamoji vertė, tarifų dydis ir struktūra, PVM atskaita. Išskirtinis dėmesys darbe skiriamas leidžiančių nukrypti nuostatų analizei, sukčiavimo PVM problemai, valstybių narių bendradarbiavimo PVM srityje reglamentavimui. Šiais konkrečiais aspektais apibrėžiama magistrinio darbo tyrimo erdvė. Apibendrinant PVM reglamentavimo apžvalgą, išskirtos PVM reglamentavimo tendencijos, PVM derinimo strategija. Stengiamasi atskleisti reikšmę ir ryšį ES teisės normų, skirtų kovai su sukčiavimu bei jo prevencijai, ir normų skirtų valstybių bendradarbiavimui. Leidžiančios nukrypti nuostatos analizuojamos, kaip reguliavimas, turintis tiek neigiamą, tiek teigiamą aspektus. ES valstybių narių nacionaliniai teisės aktai nagrinėjami gana... [toliau žr. visą tekstą] / First of all, in this master work “Legal regulation of the Value Added Tax in the Eu” there are briefly described legal instruments which are used in EU for legal regulation of VAT. Purpose and effect of these instruments concerning legal regulation of the VAT in EU are discussed. The main purpose of this work is to analyze the process of harmonization of VAT, history of this process, and results. Further evaluation of legal regulation of VAT would not be possible without analyzing VAT harmonization. Mostly, attention is paid to very important result of harmonization – Council Directive 2006/112/EC on the common system of value added tax, which is a new edition of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This directive is analyzed in the context of case-law of the European Court of Justice. Territorial scope, taxable persons, taxable transactions, place of taxable transactions, e-commerce concerning place of transaction, chargeable event and chargeability of taxable amount, rates, and deductions are the aspects analyzed. Special attention is paid to analysis of derogations, VAT fraud problem, and cooperation of EU member states in regulation of VAT administration process. Area of this work is defined by mentioned aspects. The tendencies of VAT legal regulations and the strategy of VAT harmonization are described. The... [to full text]

Šiuo metu Lietuvoje gana aktualus lengvatinių PVM tarifų taikymo klausimas. Lengvatinių PVM tarifų poveikis prekių/paslaugų kainai, jų paklausai, naujų darbo vietų kūrimui, valstybės pajamoms – aktuali tema ne tik Lietuvoje, bet ir visoje Europos Sąjungoje. Tai įrodo vis gausėjantys ekonomistų straipsniai mokslo leidiniuose, įvairių institucijų atliekamos PVM lengvatų poveikio analizės. Be to, lengvatinio PVM tarifo taikymo tikslingumas – dažnas visuomenės diskusijų ir žiniasklaidos susidomėjimo objektas. Darbo tikslas – išanalizuoti ir įvertinti lengvatinių pridėtinės vertės mokesčio tarifų taikymo tikslingumą, atliekant analizę. Darbo objektas – lengvatinių pridėtinės vertės mokesčio tarifų taikymas Lietuvoje ir Europos Sąjungoje bei jų poveikis ekonomikai. Darbo tikslui pasiekti buvo iškelti tokie uždaviniai: apibūdinti pridėtinės vertės mokestį, nustatant jo vietą mokesčių sistemoje ir aptariant jo reikšmingumą šalies biudžetui; išanalizuoti pagrindinius teisės aktus, reglamentuojančius pridėtinės vertės mokesčio taikymą Lietuvoje ir Europos Sąjungoje, bei išanalizuoti lengvatinių pridėtinės vertės mokesčio tarifų taikymo reglamentavimą Europos Sąjungoje ir Lietuvoje; išanalizuoti lengvatinių pridėtinės vertės mokesčio tarifų kaitą Lietuvoje; palyginti Lietuvoje ir kitose Europos Sąjungos valstybėse narėse taikomų lengvatinių pridėtinės vertės mokesčio tarifų dydžius ir jais apmokestinamų prekių/paslaugų grupes; palyginti pardavimų, apmokestinamų lengvatiniais... [toliau žr. visą tekstą] / The effect of the value added tax decrease (VAT) on prices, inquiry, employment and public revenue is subjected regularly to the intensive debate not only in Lithuania, but also in the whole European Union (EU). The importance of reduced VAT effect shows growing number of economic articles, also the application of the reduced VAT is a frequent discussion object in the society and in the media. The goal of the work is to analyze the importance of the application of the reduced VAT sentences. The object of the work is the economic effects of the application of the reduced VAT sentences in Lithuania and in the European Union. To reach a purpose of the work, such tasks are issued: To define VAT and to explain its importance; to analyze the most important VAT laws; to analyze the alternation of the reduced VAT sentences in Lithuania; to compare the reduced VAT sentences in Lithuania and in the EU; to compare the categories of goods and services which are taxed on the VAT sentence in the EU; to compare the interest of the base of the reduced price in the EU; to explain the purposes of the VAT decrease; to analyze the price effects, production effects and occupation effects of VAT decrease; to overlook views of different institutions. In the work such working methods are applied: Analysis of the juridical documents and the nonfiction literature; contents analysis; analysis of the statistical information; Comparative analysis and a review of the electronic data base. Work hypothesis... [to full text]

Current attempts to manage parallel applications on Clusters of Workstations (COWs) have either generally followed the parallel execution environment approach or been extensions to existing network operating systems, both of which do not provide complete or satisfactory solutions. The efficient and transparent management of parallelism within the COW environment requires enhanced methods of process instantiation, mapping of parallel process to workstations, maintenance of process relationships, process communication facilities, and process coordination mechanisms. The aim of this research is to synthesise, design, develop and experimentally study a system capable of efficiently and transparently managing SPMD parallelism on a COW. This system should both improve the performance of SPMD based parallel programs and relieve the programmer from the involvement into parallelism management in order to allow them to concentrate on application programming. It is also the aim of this research to show that such a system, to achieve these objectives, is best achieved by adding new special services and exploiting the existing services of a client/server and microkernel based distributed operating system. To achieve these goals the research methods of the experimental computer science should be employed. In order to specify the scope of this project, this work investigated the issues related to parallel processing on COWs and surveyed a number of relevant systems including PVM, NOW and MOSIX. It was shown that although the MOSIX system provide a number of good services related to parallelism management, none of the system forms a complete solution. The problems identified with these systems include: instantiation services that are not suited to parallel processing; duplication of services between the parallelism management environment and the operating system; and poor levels of transparency. A high performance and transparent system capable of managing the execution of SPMD parallel applications was synthesised and the specific services of process instantiation, process mapping and process interaction detailed. The process instantiation service designed here provides the capability to instantiate parallel processes using either creation or duplication methods and also supports multiple and group based instantiation which is specifically design for SPMD parallel processing. The process mapping service provides the combination of process allocation and dynamic load balancing to ensure the load of a COW remains balanced not only at the time a parallel program is initialised but also during the execution of the program. The process interaction service guarantees to maintain transparently process relationships, communications and coordination services between parallel processes regardless of their location within the COW. The combination of these services provides an original architecture and organisation of a system that is capable of fully managing the execution of SPMD parallel applications on a COW. A logical design of a parallelism management system was developed derived from the synthesised system and was shown that it should ideally be based on a distributed operating system employing the client server model. The client/server based distributed operating system provides the level of transparency, modularity and flexibility necessary for a complete parallelism management system. The services identified in the synthesised system have been mapped to a set of server processes including: Process Instantiation Server providing advanced multiple and group based process creation and duplication; Process Mapping Server combining load collection, process allocation and dynamic load balancing services; and Process Interaction Server providing transparent interprocess communication and coordination. A Process Migration Server was also identified as vital to support both the instantiation and mapping servers. The RHODOS client/server and microkernel based distributed operating system was selected to carry out research into the detailed design and to be used for the implementation this parallelism management system. RHODOS was enhanced to provide the required servers and resulted in the development of the REX Manager, Global Scheduler and Process Migration Manager to provide the services of process instantiation, mapping and migration, respectively. The process interaction services were already provided within RHODOS and only required some extensions to the existing Process Manager and IPC Managers. Through a variety of experiments it was shown that when this system was used to support the execution of SPMD parallel applications the overall execution times were improved, especially when multiple and group based instantiation services are employed. The RHODOS PMS was also shown to greatly reduce the programming burden experienced by users when writing SPMD parallel applications by providing a small set of powerful primitives specially designed to support parallel processing. The system was also shown to be applicable and has been used in a variety of other research areas such as Distributed Shared Memory, Parallelising Compilers and assisting the port of PVM to the RHODOS system. The RHODOS Parallelism Management System (PMS) provides a unique and creative solution to the problem of transparently and efficiently controlling the execution of SPMD parallel applications on COWs. Combining advanced services such as multiple and group based process creation and duplication; combined process allocation and dynamic load balancing; and complete COW wide transparency produces a totally new system that addresses many of the problems not addressed in other systems.

[pt] A presente dissertação descreve as características mais relevantes encontradas na metodologia de construção de software implementada pelo ambiente P-RIO. Este ambiente foi construído sobre a plataforma PVM, visando reunir em um só sistema as abstrações de alto nível para a modularização, paralelização e configuração gráfica de aplicações, e a portabilidade oferecida pela máquina virtual. A metodologia proposta facilita a reutilização do software e a manutenção de sistemas, permitindo maior eficiência no processo de desenvolvimento de aplicações distribuídas e paralelas. Além disso, o suporte à operação oferecido por P-RIO permite que usuários, sem um grande treinamento prévio, possam criar sistemas computacionais relativamente complexos. A implementação do ambiente inclui uma interface gráfica e uma linguagem de configuração integradas ao sistema, que provêem facilidades para a construção, depuração e gerenciamento de aplicações. São apresentados, também, alguns exemplos de aplicações que utilizam a metodologia P-Rio. / [en] This dissertation describes the most relevant characteristics of the software construction methodology implemented by the P-RIO environment. This environment was built on the PVM platform, attempting to combine in a single system the high-level facilities for modularity, parallelization and graphic configuration of applications, and the portability offered by the virtual machine. The proposed methodology simplifies software maintenance, improving efficiency in the development process of distributed and parallel applications. Besides, the operation support offered by P-RIO allows users, with little training, to build relatively complex computational systems. The environment implementation includes a graphic interface and a configuration language, integrated to the system, that provide facilities for construction, debugging, and management of applications. Several examples of applications based on the P-RIO methodology are also presented.

Message passing has been the dominant parallel programming model in cluster computing, and libraries like Message Passing Interface (MPI) and Portable Virtual Machine (PVM) have proven their novelty and efficiency through numerous applications in diverse areas. However, as clusters of Symmetric Multi-Processor (SMP) and heterogeneous machines become popular, conventional message passing models must be adapted accordingly to support this new kind of clusters efficiently. In addition, Java programming language, with its features like object oriented architecture, platform independent bytecode, and native support for multithreading, makes it an alternative language for cluster computing. This research presents a new parallel programming model and a library called VCluster that implements this model on top of a Java Virtual Machine (JVM). The programming model is based on virtual migrating threads to support clusters of heterogeneous SMP machines efficiently. VCluster is implemented in 100% Java, utilizing the portability of Java to address the problems of heterogeneous machines. VCluster virtualizes computational and communication resources such as threads, computation states, and communication channels across multiple separate JVMs, which makes a mobile thread possible. Equipped with virtual migrating thread, it is feasible to balance the load of computing resources dynamically. Several large scale parallel applications have been developed using VCluster to compare the performance and usage of VCluster with other libraries. The results of the experiments show that VCluster makes it easier to develop multithreading parallel applications compared to conventional libraries like MPI. At the same time, the performance of VCluster is comparable to MPICH, a widely used MPI library, combined with popular threading libraries like POSIX Thread and OpenMP. In the next phase of our work, we implemented thread group and thread migration to demonstrate the feasibility of dynamic load balancing in VCluster. We carried out experiments to show that the load can be dynamically balanced in VCluster, resulting in a better performance. Thread group also makes it possible to implement collective communication functions between threads, which have been proved to be useful in process based libraries.