Rotomskis, Irmantas

This study is cross-linguistically framed to raise translator awareness by illuminating the limits and extent of variation regarding the organization of discourse relations in two English TED talk transcripts and their translation into Lithuanian, Portuguese and Turkish. Within a coherence-based approach and using quantitative and qualitative analyses, the study focused on the differences in the organization of explicit versus other relation types in the TLs (target languages) and then the distribution of relations to senses was explored, showing Portuguese diverged from English. Across languages, Condition, Contrast, and Concession were mostly expressed by explicit means, while Conjunction and to a lesser extent, Result might be implicit. Frequency analyses suggested that implicitation of discourse connectives was not frequent in the target languages, but one Portuguese transcript displayed frequent implicitations, raising the possibility that implicitation may be an option taken by some translators.

Cases, where operations of legal entities entail unfair income through the malpractice of improving financial reports, are quite frequent. Such behaviour is unacceptable and deserves a stern response from the state, not only against persons involved in illegal ac- tivities but also against particular legal entities resorting to such behaviour. The purpose of this article is to analyse the elements of corporate criminal liability in the legislation of Lithuania. The article investigates the fundamentals of corporate criminal liability with the major focus on the problems of distinction and applicability of relevant elements of the latter. The analysis emphasizes the assurance of the inevitability of corporate criminal liability. The article also discusses the method of criminalizing the liability of legal entities, chosen by the Lithuanian legislator, according to which criminal liability can arise only for a limited scope of criminal offences. Presumably, the current legal regulation enables an unreasonable avoidance of criminal liability in cases where the criminal offence falls outside the aforementioned limited scope, even though it was committed to gain a ma- terial advantage over the affected party. The article also addresses the guilt of legal entities. In this regard, the article criticizes the approach of the Supreme Court of Lithuania for its evident limitation of corporate criminal liability, especially in the context of large corpor- ations owned by many shareholders. As a possible solution, it was proposed to lay crim- inal responsibility on corporate governance bodies instead of the shareholders.

Electronic financial services are of key importance in the EU. However, the actual policies adopted in the field by individual member states differ from country to country. A great deal of legal acts have been adopted by the EU to encourage FinTech development, to prevent money laundering and in particular to lay down secure procedures of personal identification. However, measures applied by individual member states frequently differ. The purpose of this article is to focuses on actual legal instruments used by EU financial institutions and FinTech agencies in the digital environment for client identification and on major problems faced by FinTech companies rendering modern financial services. Financial institutions and FinTech agencies often face the problem of client identification which is of key importance in the field. The complex legal regulation of the field has been extended to include such concepts as customer due diligence, simplified customer due diligence, enhanced customer due diligence and customer identification in physical absence. Each of the ways of identification differs in the scope of collected personal data, methods of data collection, legal regulation and the use of technological instruments.

The concept of permanent establishment introduced over a century ago became obsolete in the XXI age. It is completely irrelevant in terms of modern online business. Recent OECD initiatives are only a late reaction to the internationally observed legal loophole in taxing profits of e-commerce companies. Steps taken by the international community over the last few years reveal considerable diversity in approaches towards the concept of permanent establishment. Even the key principles to be followed in the development of the new concept of permanent establishment have not been agreed so far. The present article is an attempt to propose the major principles to be followed in updated interpretations of the concept of permanent establishment equally effective in terms of both big multinationals and SMEs.

Cyber security has become an important issue both on the EU and the national level. Cyber security is now perceived as a part of national security. The newly emerging cyber security policy, comprising national cyber security strategies as an important constituent part, has been recently paid considerable attention. Speaking of national cyber security strategies, a positive thing is that the majority of EU member states have already approved such strategies. However, the approved strategies differ considerably in terms of their content and implementation. The present article aims at identifying reasons for differences in individual national strategies and analyses aspects of their unifications in expectation to find out an optimum balance between the degree of unification and the need to retain differences arising from intrinsic national singularities. To this end, the article analyses the issue of national cyber security on the basis of Lithuania's cyber security strategy as a sample in the context of ENISA good practices for the development of cyber security strategies and by application of ENISA developed KPIs and testing ENISA cyber security strategy evaluation tool. Finally, the article suggests recommendations on further development of national cyber security strategies in terms of their unification and national singularities.

Šiame vadovėlyje nagrinėjamos bendrosios informacinių technologijų bei teisės sąveikos problemos ir pateikiami naujų technologijų teisės pagrindai. Vadovėlis yra skirtas visų lygių teisės studijų programų studentams, bet jame nagrinėjamos interneto, elektroninių ryšių, e. komercijos, e. sutarčių, e. įrodymų, nano ir biotechnologijų bei robotikos teisinio reglamentavimo principai, intelektinės nuosavybės ir privatumo, asmens duomenų apsaugos elektroninėje erdvėje, elektroninių nusikaltimų ir kibernetinio saugumo pamatinės nuostatos turėtų sudominti ne tik studentus ir praktikuojančius teisininkus, bet ir informacinių technologijų specialistus bei visus tuos, kuriems kiekvieną dieną tenka naudotis informacinėmis technologijomis darbo ar asmeniniams tikslams.

The article analyses the role of Internet services providers (ISP) when an enterprise performs e-commerce abroad and uses ISP services. One of the premises for the appearance of the institute of a permanent establishment is the acknowledgement of ISP as a dependent agent of a foreign company. Activities performed by ISP sometimes may raise doubts if they really do not take over a part of business functions of the foreign company. With regard to how much ISP act in the name of the foreign company a possibility may be discussed to acknowledge ISP as a dependent agent. Also the role of an intelligent software agent is discussed in the article together with functions it receives in the transactions of purchase-sale or services provision. Requirements for a dependent agent and the question if an intelligent software agent corresponds to them are analysed.

The article analyses how financial institutions in Lithuania identify their customers before starting to provide their services to them, and how the mentioned institutions implement the principle “get to know your customer.” This requirement has emerged from the importance of the prevention of money laundering. In the complex legal regulatory mechanism the following concepts appear: proper identification, simplified identification, identification without being physically present. These methods differ with regard to the scope of the gathered personal data and the method of data collection. Theoretical legal possibilities not to gather personal data appear where customers can stay anonymous in electronic payments of small sums especially in the case of electronic money.