Suchergebnisse

Adapted from the source document.

Profit (loss) statement is statement in which add up ingome and expenditure during the current period. Principal concepts: the activity of enetrprise; form of statement; financial results; profit; loss; profit (loss) statement; International accounting standard; direction of the European Union; Business accounting standard; presentation of information. The object of the research in the results of enterprise and forms of their presentation. The main purpose of the work is to present proposals for the improvement of profit (loss) statement by summarizing the essence of financial rezults of enetrprise and their reflection in financial accounting and profit (loss) statement. The main tasks of the research are to analyze the development of the essence of profit and it's calculation in financial accounting; to analyze the development of profit (loss) statement: forms of statement and it's information; to analize the activities results of enetrprise and it posibilities. Master theses volume of work 56 pages. There are 9 tables, 1 picture and 41 sources of literature.

Profit (loss) statement is statement in which add up ingome and expenditure during the current period. Principal concepts: the activity of enetrprise; form of statement; financial results; profit; loss; profit (loss) statement; International accounting standard; direction of the European Union; Business accounting standard; presentation of information. The object of the research in the results of enterprise and forms of their presentation. The main purpose of the work is to present proposals for the improvement of profit (loss) statement by summarizing the essence of financial rezults of enetrprise and their reflection in financial accounting and profit (loss) statement. The main tasks of the research are to analyze the development of the essence of profit and it's calculation in financial accounting; to analyze the development of profit (loss) statement: forms of statement and it's information; to analize the activities results of enetrprise and it posibilities. Master theses volume of work 56 pages. There are 9 tables, 1 picture and 41 sources of literature.

Citizenship is permanent, uninterrupted legal relation between a person and a state. If aliens leave a state, their legal relation with a state breaks off in contrast to the citizens whose legal relation with the state that granted their citizenship remains even if they go to any foreign country. While establishing the grounds for acquisition of the citizenship and regulating the procedure for acquisition and loss, a legislator has a discretion, however, by doing this a legislator may not deny the requirement of the Constitution that a citizen of the Republic of Lithuania may also be a citizen of the other state only in separate cases prescribed by the law. Laws on Citizenship of the Republic of Lithuania, both the law of 3 November 1989 and 5 of December 1991 are based on the principle of limitation of double citizenship which is not absolute. The exceptions of prohibition of double citizenship are prescribed. The prohibition of double citizenship has not been clearly established in the Law on Citizenship of Soviet Union Republic of Lithuania of 3 November 1989 at first. Such provision has been established on the 16 of April 1991 by the law "On the Amendment of Article 18 of the Law on Citizenship of the Republic of Lithuania". Law on Citizenship of 5 December 1991 provided that the citizen of the Republic of Lithuania may not be the citizen of other state at the same time, except for the cases prescribed by this law. At first, such cases where two, i.e. when the citizenship is granted for exceptional merits to Lithuania; pursuant to the Version of the Law on Citizenship of 10 December 1991, the persons of Lithuanian origin residing in other states who have had the citizenship of the Republic of Lithuania and left Lithuania from the 15th of June 1940 until the 11th of March 1990 as well as their children who have not acquired the citizenship of this state with the birth in other state were able to restore the citizenship of the Republic of Lithuania without refusal of the current citizenship of the other state. The circle of the entities able to have the citizenships of several states was being extended. Finally, many persons were able to acquire double citizenship until the Constitutional Court reined in this process with its resolution of 13 November 2006. It indicated that such legal regulation, when double citizenship becomes widely spread phenomenon rather than particularly rare exception and when the citizenship of the Republic of Lithuania is granted (as well as by way of exception) to such persons who already have the citizenship of other state and who are not related with the state of Lithuania by permanent actual relations, who have not integrated into society of Lithuania, establishes prerequisites to violate Article 12 paragraph 2 of the Constitution.

Citizenship is permanent, uninterrupted legal relation between a person and a state. If aliens leave a state, their legal relation with a state breaks off in contrast to the citizens whose legal relation with the state that granted their citizenship remains even if they go to any foreign country. While establishing the grounds for acquisition of the citizenship and regulating the procedure for acquisition and loss, a legislator has a discretion, however, by doing this a legislator may not deny the requirement of the Constitution that a citizen of the Republic of Lithuania may also be a citizen of the other state only in separate cases prescribed by the law. Laws on Citizenship of the Republic of Lithuania, both the law of 3 November 1989 and 5 of December 1991 are based on the principle of limitation of double citizenship which is not absolute. The exceptions of prohibition of double citizenship are prescribed. The prohibition of double citizenship has not been clearly established in the Law on Citizenship of Soviet Union Republic of Lithuania of 3 November 1989 at first. Such provision has been established on the 16 of April 1991 by the law "On the Amendment of Article 18 of the Law on Citizenship of the Republic of Lithuania". Law on Citizenship of 5 December 1991 provided that the citizen of the Republic of Lithuania may not be the citizen of other state at the same time, except for the cases prescribed by this law. At first, such cases where two, i.e. when the citizenship is granted for exceptional merits to Lithuania; pursuant to the Version of the Law on Citizenship of 10 December 1991, the persons of Lithuanian origin residing in other states who have had the citizenship of the Republic of Lithuania and left Lithuania from the 15th of June 1940 until the 11th of March 1990 as well as their children who have not acquired the citizenship of this state with the birth in other state were able to restore the citizenship of the Republic of Lithuania without refusal of the current citizenship of the other state. The circle of the entities able to have the citizenships of several states was being extended. Finally, many persons were able to acquire double citizenship until the Constitutional Court reined in this process with its resolution of 13 November 2006. It indicated that such legal regulation, when double citizenship becomes widely spread phenomenon rather than particularly rare exception and when the citizenship of the Republic of Lithuania is granted (as well as by way of exception) to such persons who already have the citizenship of other state and who are not related with the state of Lithuania by permanent actual relations, who have not integrated into society of Lithuania, establishes prerequisites to violate Article 12 paragraph 2 of the Constitution.

Citizenship is permanent, uninterrupted legal relation between a person and a state. If aliens leave a state, their legal relation with a state breaks off in contrast to the citizens whose legal relation with the state that granted their citizenship remains even if they go to any foreign country. While establishing the grounds for acquisition of the citizenship and regulating the procedure for acquisition and loss, a legislator has a discretion, however, by doing this a legislator may not deny the requirement of the Constitution that a citizen of the Republic of Lithuania may also be a citizen of the other state only in separate cases prescribed by the law. Laws on Citizenship of the Republic of Lithuania, both the law of 3 November 1989 and 5 of December 1991 are based on the principle of limitation of double citizenship which is not absolute. The exceptions of prohibition of double citizenship are prescribed. The prohibition of double citizenship has not been clearly established in the Law on Citizenship of Soviet Union Republic of Lithuania of 3 November 1989 at first. Such provision has been established on the 16 of April 1991 by the law "On the Amendment of Article 18 of the Law on Citizenship of the Republic of Lithuania". Law on Citizenship of 5 December 1991 provided that the citizen of the Republic of Lithuania may not be the citizen of other state at the same time, except for the cases prescribed by this law. At first, such cases where two, i.e. when the citizenship is granted for exceptional merits to Lithuania; pursuant to the Version of the Law on Citizenship of 10 December 1991, the persons of Lithuanian origin residing in other states who have had the citizenship of the Republic of Lithuania and left Lithuania from the 15th of June 1940 until the 11th of March 1990 as well as their children who have not acquired the citizenship of this state with the birth in other state were able to restore the citizenship of the Republic of Lithuania without refusal of the current citizenship of the other state. The circle of the entities able to have the citizenships of several states was being extended. Finally, many persons were able to acquire double citizenship until the Constitutional Court reined in this process with its resolution of 13 November 2006. It indicated that such legal regulation, when double citizenship becomes widely spread phenomenon rather than particularly rare exception and when the citizenship of the Republic of Lithuania is granted (as well as by way of exception) to such persons who already have the citizenship of other state and who are not related with the state of Lithuania by permanent actual relations, who have not integrated into society of Lithuania, establishes prerequisites to violate Article 12 paragraph 2 of the Constitution.

Citizenship is permanent, uninterrupted legal relation between a person and a state. If aliens leave a state, their legal relation with a state breaks off in contrast to the citizens whose legal relation with the state that granted their citizenship remains even if they go to any foreign country. While establishing the grounds for acquisition of the citizenship and regulating the procedure for acquisition and loss, a legislator has a discretion, however, by doing this a legislator may not deny the requirement of the Constitution that a citizen of the Republic of Lithuania may also be a citizen of the other state only in separate cases prescribed by the law. Laws on Citizenship of the Republic of Lithuania, both the law of 3 November 1989 and 5 of December 1991 are based on the principle of limitation of double citizenship which is not absolute. The exceptions of prohibition of double citizenship are prescribed. The prohibition of double citizenship has not been clearly established in the Law on Citizenship of Soviet Union Republic of Lithuania of 3 November 1989 at first. Such provision has been established on the 16 of April 1991 by the law "On the Amendment of Article 18 of the Law on Citizenship of the Republic of Lithuania". Law on Citizenship of 5 December 1991 provided that the citizen of the Republic of Lithuania may not be the citizen of other state at the same time, except for the cases prescribed by this law. At first, such cases where two, i.e. when the citizenship is granted for exceptional merits to Lithuania; pursuant to the Version of the Law on Citizenship of 10 December 1991, the persons of Lithuanian origin residing in other states who have had the citizenship of the Republic of Lithuania and left Lithuania from the 15th of June 1940 until the 11th of March 1990 as well as their children who have not acquired the citizenship of this state with the birth in other state were able to restore the citizenship of the Republic of Lithuania without refusal of the current citizenship of the other state. The circle of the entities able to have the citizenships of several states was being extended. Finally, many persons were able to acquire double citizenship until the Constitutional Court reined in this process with its resolution of 13 November 2006. It indicated that such legal regulation, when double citizenship becomes widely spread phenomenon rather than particularly rare exception and when the citizenship of the Republic of Lithuania is granted (as well as by way of exception) to such persons who already have the citizenship of other state and who are not related with the state of Lithuania by permanent actual relations, who have not integrated into society of Lithuania, establishes prerequisites to violate Article 12 paragraph 2 of the Constitution.

The structure of society, including the sphere of politics, has been changing and shifting during the last several decades. New forms of civic participation have emerged as an alternative to the rule of state government. Civic society becomes a very important component in society. Therefore, it is necessary to analyze shifting social realities and its impact on power relations. This study examines practices of the Lithuanian youth NGOs in a global context. Ten members from different youth NGO's were interviewed for the study. The interviews were conducted with those members of NGOs who had participated in international networks and had had international connections. The sample of respondents was made using the snowball strategy. The analysis demonstrates that the globalization process depends on different social, economical and political patterns of a single country. Globalization changes the inner quality of the social and political life itself and loosens up the relation of a society to politics. This process, in its turn, provides citizens with more opportunities to participate in the governing of a state. The research results also show that the main function of NGOs is political and/ or civil socialization. Informal education is one of the methods that can motivate and encourage the youth to participate in civic activities. Members of the youth NGOs can become agents in social change and can have a possibility to influence the change not only at the local, regional or national but also at the international level.

The structure of society, including the sphere of politics, has been changing and shifting during the last several decades. New forms of civic participation have emerged as an alternative to the rule of state government. Civic society becomes a very important component in society. Therefore, it is necessary to analyze shifting social realities and its impact on power relations. This study examines practices of the Lithuanian youth NGOs in a global context. Ten members from different youth NGO's were interviewed for the study. The interviews were conducted with those members of NGOs who had participated in international networks and had had international connections. The sample of respondents was made using the snowball strategy. The analysis demonstrates that the globalization process depends on different social, economical and political patterns of a single country. Globalization changes the inner quality of the social and political life itself and loosens up the relation of a society to politics. This process, in its turn, provides citizens with more opportunities to participate in the governing of a state. The research results also show that the main function of NGOs is political and/ or civil socialization. Informal education is one of the methods that can motivate and encourage the youth to participate in civic activities. Members of the youth NGOs can become agents in social change and can have a possibility to influence the change not only at the local, regional or national but also at the international level.

The structure of society, including the sphere of politics, has been changing and shifting during the last several decades. New forms of civic participation have emerged as an alternative to the rule of state government. Civic society becomes a very important component in society. Therefore, it is necessary to analyze shifting social realities and its impact on power relations. This study examines practices of the Lithuanian youth NGOs in a global context. Ten members from different youth NGO's were interviewed for the study. The interviews were conducted with those members of NGOs who had participated in international networks and had had international connections. The sample of respondents was made using the snowball strategy. The analysis demonstrates that the globalization process depends on different social, economical and political patterns of a single country. Globalization changes the inner quality of the social and political life itself and loosens up the relation of a society to politics. This process, in its turn, provides citizens with more opportunities to participate in the governing of a state. The research results also show that the main function of NGOs is political and/ or civil socialization. Informal education is one of the methods that can motivate and encourage the youth to participate in civic activities. Members of the youth NGOs can become agents in social change and can have a possibility to influence the change not only at the local, regional or national but also at the international level.

Citizenship of the European Union, enshrined in the Maastricht Treaty and now governed by Article 20 of the Treaty on the Functioning of the European Union, is a fundamental status for citizens of all Member States, shaping their legal status and giving them social, economic and political rights to travel, work, study freely in the territory of the Union and the right to participate in political life. Such privileges are guaranteed to all citizens of EU Member States, as the possession of national citizenship per se confers a person citizenship of the Union and its legal content. As Member States have exclusive competence in the field of citizenship, the relationship and dependence between the EU and the Member States is an important criterion for deciding on the rights and privileges granted to EU citizens and their participation in the Union's internal market. Directive 2004/38/EC also has a significant impact on EU citizens' rights and their application, which is seen as a major political breakthrough in transposing all the rules formulated by the ECJ into EU secondary law and guaranteeing the right of economically inactive people to move freely. However, EU citizens are not the only category of people who can enjoy EU citizenship and the rights that come with it. Other persons, in particular third-country nationals who are family members of an EU citizen falling within the scope of Directive 2004/38/EC, persons falling outside the definition of a family member but favored by the ECJ in relation to the EU citizen, and the third-country nationals, who went through normal or discretionary naturalization process, may exercise their rights derived from EU citizen status or become EU citizens and enjoy all the legal content available to them. Therefore, the aim of this master's thesis is to analyze the legal content of EU citizenship and to reveal the broad treatment of Union citizenship status and the scope ratione personae of the rights it confers on EU citizens, their family members and third-country nationals.

Citizenship of the European Union, enshrined in the Maastricht Treaty and now governed by Article 20 of the Treaty on the Functioning of the European Union, is a fundamental status for citizens of all Member States, shaping their legal status and giving them social, economic and political rights to travel, work, study freely in the territory of the Union and the right to participate in political life. Such privileges are guaranteed to all citizens of EU Member States, as the possession of national citizenship per se confers a person citizenship of the Union and its legal content. As Member States have exclusive competence in the field of citizenship, the relationship and dependence between the EU and the Member States is an important criterion for deciding on the rights and privileges granted to EU citizens and their participation in the Union's internal market. Directive 2004/38/EC also has a significant impact on EU citizens' rights and their application, which is seen as a major political breakthrough in transposing all the rules formulated by the ECJ into EU secondary law and guaranteeing the right of economically inactive people to move freely. However, EU citizens are not the only category of people who can enjoy EU citizenship and the rights that come with it. Other persons, in particular third-country nationals who are family members of an EU citizen falling within the scope of Directive 2004/38/EC, persons falling outside the definition of a family member but favored by the ECJ in relation to the EU citizen, and the third-country nationals, who went through normal or discretionary naturalization process, may exercise their rights derived from EU citizen status or become EU citizens and enjoy all the legal content available to them. Therefore, the aim of this master's thesis is to analyze the legal content of EU citizenship and to reveal the broad treatment of Union citizenship status and the scope ratione personae of the rights it confers on EU citizens, their family members and third-country nationals.

Citizenship of the European Union, enshrined in the Maastricht Treaty and now governed by Article 20 of the Treaty on the Functioning of the European Union, is a fundamental status for citizens of all Member States, shaping their legal status and giving them social, economic and political rights to travel, work, study freely in the territory of the Union and the right to participate in political life. Such privileges are guaranteed to all citizens of EU Member States, as the possession of national citizenship per se confers a person citizenship of the Union and its legal content. As Member States have exclusive competence in the field of citizenship, the relationship and dependence between the EU and the Member States is an important criterion for deciding on the rights and privileges granted to EU citizens and their participation in the Union's internal market. Directive 2004/38/EC also has a significant impact on EU citizens' rights and their application, which is seen as a major political breakthrough in transposing all the rules formulated by the ECJ into EU secondary law and guaranteeing the right of economically inactive people to move freely. However, EU citizens are not the only category of people who can enjoy EU citizenship and the rights that come with it. Other persons, in particular third-country nationals who are family members of an EU citizen falling within the scope of Directive 2004/38/EC, persons falling outside the definition of a family member but favored by the ECJ in relation to the EU citizen, and the third-country nationals, who went through normal or discretionary naturalization process, may exercise their rights derived from EU citizen status or become EU citizens and enjoy all the legal content available to them. Therefore, the aim of this master's thesis is to analyze the legal content of EU citizenship and to reveal the broad treatment of Union citizenship status and the scope ratione personae of the rights it confers on EU citizens, their family members and third-country nationals.

Citizenship of the European Union, enshrined in the Maastricht Treaty and now governed by Article 20 of the Treaty on the Functioning of the European Union, is a fundamental status for citizens of all Member States, shaping their legal status and giving them social, economic and political rights to travel, work, study freely in the territory of the Union and the right to participate in political life. Such privileges are guaranteed to all citizens of EU Member States, as the possession of national citizenship per se confers a person citizenship of the Union and its legal content. As Member States have exclusive competence in the field of citizenship, the relationship and dependence between the EU and the Member States is an important criterion for deciding on the rights and privileges granted to EU citizens and their participation in the Union's internal market. Directive 2004/38/EC also has a significant impact on EU citizens' rights and their application, which is seen as a major political breakthrough in transposing all the rules formulated by the ECJ into EU secondary law and guaranteeing the right of economically inactive people to move freely. However, EU citizens are not the only category of people who can enjoy EU citizenship and the rights that come with it. Other persons, in particular third-country nationals who are family members of an EU citizen falling within the scope of Directive 2004/38/EC, persons falling outside the definition of a family member but favored by the ECJ in relation to the EU citizen, and the third-country nationals, who went through normal or discretionary naturalization process, may exercise their rights derived from EU citizen status or become EU citizens and enjoy all the legal content available to them. Therefore, the aim of this master's thesis is to analyze the legal content of EU citizenship and to reveal the broad treatment of Union citizenship status and the scope ratione personae of the rights it confers on EU citizens, their family members and third-country nationals.

The article provides a metatheoretical analysis of the ideas of social welfare and public policy goals recorded in the essential documents of the contemporary Lithuanian state. Two methods are applied: a hermeneutical-historical analysis of legal and political texts, and that of rational reconstruction, which is used to infer metatheoretical foundations of the value and normative statements expressed in these texts. The most important among them is the Constitution of the Republic of Lithuania which is considered as social contract constituting Lithuanian political nation. Three layers of the citizenship rights – civil rights, political rights, and social rights – are identified in the body of Constitution. They are considered as historically contingent local reflections of the different epochs of the history of Western world, claiming universal significance for some of its outcomes. Two alternative – an individualistic and a holistic one – concepts of social welfare together with methodologies of its measurement are discussed as alternative resources to provide philosophical-sociological metatheory for the text of Constitution. This combination of the methods referred to above is applied also for the analysis of the strategical long-term planning documents elaborated by the Lithuanian political parties and Lithuanian government. This analysis is used to advance the proposal to use the concept of citizenship rent to describe the paramount goal of the Lithuanian national policy under conditions of eurointegration and globalization. The "citizenship rent" is defined as surplus life chances conditional on the membership in the political nation and due to its comparative advantages that can be augmented by means of public policy.