https://etalpykla.vilniustech.lt/handle/123456789/154464 2026-04-27T16:51:36Z 2026-04-27T16:51:36Z Stankevičienė, Aksana https://etalpykla.vilniustech.lt/handle/123456789/154945 2025-06-30T07:33:28Z 2024-01-01T00:00:00Z

The relationship between business ethics and law: limits and possibilities Stankevičienė, Aksana The moral values that form the company’s identity should remain one of the most important aspects in business, often exceeding legal regulation. At all times, the relationship between business ethics and law has balanced between the line to choose for economic benefits, the interests of the company and shareholders, employees, or consumers, whether the company can behave unethically within the limits of the law. This question has become particularly relevant since the outbreak of the war in Ukraine, which has fundamentally forced various corporations to re-examine their beliefs and values, asking whether a law-abiding business can be righteous in war. The purpose of business ethics is to form standards of morally correct behaviour in business, to promote reliability, respect and accountability in organizations. It is business ethics that help enforce the law by specifying acceptable behaviour that no one can control, but which is necessary to make sense of the letter of the law. This article reviews business ethics violations in peacetime and legal regulatory issues and presents aspects of business ethics violations in wartime that are shaping new business limits and opportunities in the future.

2024-01-01T00:00:00Z Kariuki, Kellen Kiraka, Ruth Otieno, Hellen https://etalpykla.vilniustech.lt/handle/123456789/154944 2025-06-27T12:01:31Z 2024-01-01T00:00:00Z

Enhancing regulatory clarity through insights on retroactive and retrospective applications of the unclaimed financial asset act in Kenya Kariuki, Kellen; Kiraka, Ruth; Otieno, Hellen This study delves into Kenya’s Unclaimed Financial Assets Act, examining its retrospective application in finance. While grounded in English Common Law, the Act faces hurdles in reporting and compliance due to its retroactive nature. Through analysis, it uncovers limitations and stresses stakeholder involvement, regulatory clarity, interpretation flexibility, and education for compliance. Its insights benefit policymakers and stakeholders grappling with unclaimed financial assets in Kenya’s regulatory evolution.

2024-01-01T00:00:00Z Avotiņš, Ivars Avotiņa, Gita Zvirgzdiņa, Rosita https://etalpykla.vilniustech.lt/handle/123456789/154935 2025-06-27T12:01:50Z 2024-01-01T00:00:00Z

Possible improvements of corporate income tax in Latvia Avotiņš, Ivars; Avotiņa, Gita; Zvirgzdiņa, Rosita In the European Union, most taxes are as equal as possible between member states within the interests of each member state. At the same time, some taxes can create a lot of competition between countries. Corporate income tax is a tax that affects competitiveness between member states, including Latvia, Lithuania and Estonia. It was especially relevant in 2023 and is becoming more and more relevant in 2024, when many international companies choose a country where to build their central office or production in the Baltic region or decide to continue or expand their presence in a given country.

2024-01-01T00:00:00Z Pleskach, Mariia https://etalpykla.vilniustech.lt/handle/123456789/154932 2025-06-27T12:04:02Z 2024-01-01T00:00:00Z

On the issue of personal data protection in the field of e-commerce: a comparative analysis of legislation in the Baltic States and Ukraine Pleskach, Mariia This research focuses on a comparative analysіs of the legislation оn the prоtеctіon оf pеrsonаl data in the fiеld of еlеctronic commerce betwееn thе Baltic States (Lіthuania, Latvia, Estonia) and Ukraіne. Wіth the rapid growth of е-commerce and the increasе in the collеctіon, processing and use of personal dаta, it is important to assess the legal framework in place to ensure the privacy and security of persons’ іnformation. Therefore, given such factors as the steady increase in the number of digital services, electronic applications and online stores, the cross-border nature of e-commerce and the significant deepening of cooperation between Ukraine and the Baltic States, with a focus on strengthening trade and diplomatic relations, it is important to analyze the level of personal data protection in the field of e-commerce in the Baltic States and Ukraine. Thrоugh a comparative analysis of legislation in these regions, this study aims tо identify differences and similarities, weaknesses and strengths, potential areas for improvement іn data protection legislation. The conclusion will contributе to a comprehensive vision of the legal basis and provide knowledge on improving data protection measures in e-commerce. This article may be of interеst to various stakeholders. For example, for researchers, who are studying data protection and e-commerce, lawyеrs specializing in e-commerce and private law, companies in e-commerce sector, particularly those with crоss-border transactions and electronic agreements in the Baltic States and Ukraine, legislators involved in the process of regulating the protection of personal data and persons, who take care about the security of their personal data during online shoрріng and electronic transactions.

2024-01-01T00:00:00Z