Suchergebnisse

The object of this work is tax aspects of legal regulation of company reorganization in Lithuania and European Union. This work compounds of two large parts. The first part is dedicated to analyse tax aspects of legal regulation of company reorganization in Lithuania. In this part are discussed general principles of reorganisation, the main features of reorganisation cases (which are regulated in ninth chapter of corporation tax law) are revealed by comparing them with reorganisation means, which are regulated in civil code and looking to reorganization through prism of corporation law in pursuance to relate civil and tax relations. Capital value rise assignment to company's, its shareholder's gains and taking over of losses of the acquiring company rules are discussed. Moreover, in this part of work are ventilated such problems like: determination of company's reorganization beginning and ending moments, if is justifiable legislator's position not to fix opportunity of cash payment not exceeding 10 % of the nominal value of acquiring company's shares when shares are exchanged in process regulated in 42 article 2 part 8 particle of corporation tax law and if modification of 42 article of corporation tax law, made on 2005 December 20, is advisable. In addition some parts of this work are dedicated to right of recognition of the prestige as permissible deduction, taxation questions, when individual sells his shares, which were got in process of reorganisation. The second part of this labour is dedicated to analyse tax aspects of legal regulation of company reorganization in European Union. Directives, other legislation, its acceptance purposes and reasons are analysed trying to find out if Lithuania's legislator properly implemented European Union legislation rules.

The object of this work is tax aspects of legal regulation of company reorganization in Lithuania and European Union. This work compounds of two large parts. The first part is dedicated to analyse tax aspects of legal regulation of company reorganization in Lithuania. In this part are discussed general principles of reorganisation, the main features of reorganisation cases (which are regulated in ninth chapter of corporation tax law) are revealed by comparing them with reorganisation means, which are regulated in civil code and looking to reorganization through prism of corporation law in pursuance to relate civil and tax relations. Capital value rise assignment to company's, its shareholder's gains and taking over of losses of the acquiring company rules are discussed. Moreover, in this part of work are ventilated such problems like: determination of company's reorganization beginning and ending moments, if is justifiable legislator's position not to fix opportunity of cash payment not exceeding 10 % of the nominal value of acquiring company's shares when shares are exchanged in process regulated in 42 article 2 part 8 particle of corporation tax law and if modification of 42 article of corporation tax law, made on 2005 December 20, is advisable. In addition some parts of this work are dedicated to right of recognition of the prestige as permissible deduction, taxation questions, when individual sells his shares, which were got in process of reorganisation. The second part of this labour is dedicated to analyse tax aspects of legal regulation of company reorganization in European Union. Directives, other legislation, its acceptance purposes and reasons are analysed trying to find out if Lithuania's legislator properly implemented European Union legislation rules.

In this work, in accordance with international and European legal standards, the regulatory development and issues of institute of forms of work organisation in Lithuania are analysed. The basic form of work organisation is a non-term employment contract. From other forms of employment it is distinguished by the following characteristics: the relations between parties are bilateral (employee and employer), constant, based on remuneration, subordination and are performed in the premises of employer. These abovementioned relations can be called as typical and conventional. It should be noted that they reflect the best interests of both parties. However, due to the changes of labor market in the 21st century, standard rules, created in the first half of the 20th century, are dysfunctional and must be adapted to the modern labor relations. The development of flexible employment policy of the European Union, the economic globalization and related changes of employment, the need to promote employment, to integrate women, young and elderly people into the labor market and various other socio-economic factors inspire the emergence and implementation of flexible forms of organisation of work in the Lithuanian labor law. Next to a common employment contract more flexible forms of employment are distinguished in Labour Code of Republic of Lithuania. These forms are analysed in this work as well: a part-time work, fixed-term contracts, teleworking, etc. Legal regulation of the employment through temporary employment agencies and such work relations is also the intention. Due to the practical need for more flexible forms of employment, the aim of this thesis is to find our whether international standards and European Union regulations, governing major non-standard forms of work organisation, are properly implemented. The work is comprised of three parts that consistently owerview the main aspects of forms of employment: the concept of forms of work organization, the main legal form of employment is identified, the evolution of forms of legal regulation is summarized and factors that influence the emergence of new forms of forms of employment. The paper mostly focuses on the analysis of legal framework of flexible forms of organisation of work, the peculiarity and the problems. The need of obvious and accurate regulation of forms of employement organisation is presented. The analysis and conclusions submitted should be useful for further examination of theoretical and practical issues of forms of work organization, the regulatory challenges in pursuit for the harmonization of national legislation with the international and European law, as well as for the development and improvement of national legislation.

In this work, in accordance with international and European legal standards, the regulatory development and issues of institute of forms of work organisation in Lithuania are analysed. The basic form of work organisation is a non-term employment contract. From other forms of employment it is distinguished by the following characteristics: the relations between parties are bilateral (employee and employer), constant, based on remuneration, subordination and are performed in the premises of employer. These abovementioned relations can be called as typical and conventional. It should be noted that they reflect the best interests of both parties. However, due to the changes of labor market in the 21st century, standard rules, created in the first half of the 20th century, are dysfunctional and must be adapted to the modern labor relations. The development of flexible employment policy of the European Union, the economic globalization and related changes of employment, the need to promote employment, to integrate women, young and elderly people into the labor market and various other socio-economic factors inspire the emergence and implementation of flexible forms of organisation of work in the Lithuanian labor law. Next to a common employment contract more flexible forms of employment are distinguished in Labour Code of Republic of Lithuania. These forms are analysed in this work as well: a part-time work, fixed-term contracts, teleworking, etc. Legal regulation of the employment through temporary employment agencies and such work relations is also the intention. Due to the practical need for more flexible forms of employment, the aim of this thesis is to find our whether international standards and European Union regulations, governing major non-standard forms of work organisation, are properly implemented. The work is comprised of three parts that consistently owerview the main aspects of forms of employment: the concept of forms of work organization, the main legal form of employment is identified, the evolution of forms of legal regulation is summarized and factors that influence the emergence of new forms of forms of employment. The paper mostly focuses on the analysis of legal framework of flexible forms of organisation of work, the peculiarity and the problems. The need of obvious and accurate regulation of forms of employement organisation is presented. The analysis and conclusions submitted should be useful for further examination of theoretical and practical issues of forms of work organization, the regulatory challenges in pursuit for the harmonization of national legislation with the international and European law, as well as for the development and improvement of national legislation.

In this master thesis was analysed leadership theories application at non government organisations. In the theory part the notion of leadership, leadership and guiding was more widely analysed. There were five main theories based by relationships reviewed and used as a tool for the research part by analyzing results. Also the importance of relationships in leadership process was reviewed and non government organisations functions and leadership specificity in non government organisations sector was analysed. In the methodology part there were set goals, created models for research and the use of them in the research was backed. In the last part the results of the research were analysed in Vilnius archdiocese Caritas. The survey of workers and their executives was analysed to find out how expressed leadership theories are in non government organisations.

In this master thesis was analysed leadership theories application at non government organisations. In the theory part the notion of leadership, leadership and guiding was more widely analysed. There were five main theories based by relationships reviewed and used as a tool for the research part by analyzing results. Also the importance of relationships in leadership process was reviewed and non government organisations functions and leadership specificity in non government organisations sector was analysed. In the methodology part there were set goals, created models for research and the use of them in the research was backed. In the last part the results of the research were analysed in Vilnius archdiocese Caritas. The survey of workers and their executives was analysed to find out how expressed leadership theories are in non government organisations.

Education accelerates a person's socialization, helps to improve present public and state relations and better specifies functions of every society member, citizen, their group as well as society. Due to this the state and the society develop education systems following economic calculations. Recently the adult education development has been facing new quality and quantity challenges. Thus for instance a demand for education quality grows together with a necessity to increase its supply (in formal and above all informal adult education). One of the most important positive financial circumstances is lately increasing financing of adult education mostly from the EU Structural funds. These and other factors require an adequate education policy and management. Some previous researches showed that one of the most important as well as problematic factors in the adult education development is the quality of adult education organisation in the self-government level. On the other hand, previous researches only indirectly and briefly elucidated elements of adult education organisation in municipalities. The paper aims at analyzing the situation of adult education organisation in municipalities. To collect primary empirical data the quantitative method has been employed. Representatives of education departments from 51 municipalities (out of 60 municipalities) and 48 heads of adult education centres (out of 53) have taken part in a questionnaire based survey. The paper consists of the introduction that reveals topic relevancy, determines the objectivity and sets tasks to achieve it. The first section analyzes the conception and policy of a life long learning as well as its realisation problems. It investigates the conception of the life long learning, overlooks regulating documents of the EU and Lithuania. The second section presents the analysis of data from the recent researches of adult education organisational aspects. It also provides data of the research "The Situation of Adult Education Organisation in Municipalities". The paper ends with conclusions and a list of references. Annexes introduce research questionnaires used.

Education accelerates a person's socialization, helps to improve present public and state relations and better specifies functions of every society member, citizen, their group as well as society. Due to this the state and the society develop education systems following economic calculations. Recently the adult education development has been facing new quality and quantity challenges. Thus for instance a demand for education quality grows together with a necessity to increase its supply (in formal and above all informal adult education). One of the most important positive financial circumstances is lately increasing financing of adult education mostly from the EU Structural funds. These and other factors require an adequate education policy and management. Some previous researches showed that one of the most important as well as problematic factors in the adult education development is the quality of adult education organisation in the self-government level. On the other hand, previous researches only indirectly and briefly elucidated elements of adult education organisation in municipalities. The paper aims at analyzing the situation of adult education organisation in municipalities. To collect primary empirical data the quantitative method has been employed. Representatives of education departments from 51 municipalities (out of 60 municipalities) and 48 heads of adult education centres (out of 53) have taken part in a questionnaire based survey. The paper consists of the introduction that reveals topic relevancy, determines the objectivity and sets tasks to achieve it. The first section analyzes the conception and policy of a life long learning as well as its realisation problems. It investigates the conception of the life long learning, overlooks regulating documents of the EU and Lithuania. The second section presents the analysis of data from the recent researches of adult education organisational aspects. It also provides data of the research "The Situation of Adult Education Organisation in Municipalities". The paper ends with conclusions and a list of references. Annexes introduce research questionnaires used.

In the eighties of the last century in Lithuania crime significantly increased, resulting in increasingly isolated individual criminal offenders and organized crime began to change. In response, the Government decided to incorporate the concept of organized crime in the Criminal Code of Lithuania and to establish criminal responsibility for participation in this phenomenon. In this way, in 1993 the legislature through the criminal law has been supplemented by a new article, which offered the criminal responsibility of organizing a criminal organization, leadership and participation in its activities. So this master thesis presents Analysis of the Corpus Delicti of Criminal Organisation. The master thesis starts with the concept of criminal conspiracy and its character. Presentation of the concept of a criminal organization, governed by Article 25 of the Criminal Code, which provides that a criminal organization is one of the forms of complicity and the definition of criminal conspiracy, with the minimum of its distinguishing features. After brief discussion of these issues and highlighted the key aspects we proceed to the unification of criminal liability for the establishment and development of the Lithuanian Criminal Code. In particular, the emphasis is how and in what way a criminal organization was criminalized, then proceeding with the evolution of the composition of a criminal organization Criminal Code of the Republic of Lithuania, along with how and why the legislature corrected the Criminal Code provides criminal conspiracy there. Familiar with the concept of criminal conspiracy and features and discussion of the responsibility for criminal association establishment and development of the Lithuanian Criminal Code refinement, we proceed to the main composition of the criminal conspiracy investigation. Analysis starts with the concept of the constituent elements and its structural presentation. Then it's time to transit to each of these elements of the examination. Starting from the criminal conspiracy of course, discussing both theoretical and practical aspects of this element. Then the issue of crime objectivist side. Further subjected to physical or legal entity subject to criminal conspiracy, analysis. Finally, the issue in a criminal organization subjective side. In the main composition of the criminal conspiracy analysis goes beyond the criminal law and judicial practice of assertion on the subject. In contrast, on the criminal law established legal and regulatory efforts to make their vision of the question, proposing possible modifications of legal regulations and so on. After the criminal conspiracy main analysis of the composition, the phase of a criminal organization qualifying characters discussion. According to the criminal law doctrine and jurisprudence, and not forgetting to submit their thoughts on the subject, analyzing a criminal organization qualifying characters, such as features as the presence of firearms, explosives or explosive substances to the pool of armed criminal action, organizing a criminal organization, directing a criminal organization.

In the eighties of the last century in Lithuania crime significantly increased, resulting in increasingly isolated individual criminal offenders and organized crime began to change. In response, the Government decided to incorporate the concept of organized crime in the Criminal Code of Lithuania and to establish criminal responsibility for participation in this phenomenon. In this way, in 1993 the legislature through the criminal law has been supplemented by a new article, which offered the criminal responsibility of organizing a criminal organization, leadership and participation in its activities. So this master thesis presents Analysis of the Corpus Delicti of Criminal Organisation. The master thesis starts with the concept of criminal conspiracy and its character. Presentation of the concept of a criminal organization, governed by Article 25 of the Criminal Code, which provides that a criminal organization is one of the forms of complicity and the definition of criminal conspiracy, with the minimum of its distinguishing features. After brief discussion of these issues and highlighted the key aspects we proceed to the unification of criminal liability for the establishment and development of the Lithuanian Criminal Code. In particular, the emphasis is how and in what way a criminal organization was criminalized, then proceeding with the evolution of the composition of a criminal organization Criminal Code of the Republic of Lithuania, along with how and why the legislature corrected the Criminal Code provides criminal conspiracy there. Familiar with the concept of criminal conspiracy and features and discussion of the responsibility for criminal association establishment and development of the Lithuanian Criminal Code refinement, we proceed to the main composition of the criminal conspiracy investigation. Analysis starts with the concept of the constituent elements and its structural presentation. Then it's time to transit to each of these elements of the examination. Starting from the criminal conspiracy of course, discussing both theoretical and practical aspects of this element. Then the issue of crime objectivist side. Further subjected to physical or legal entity subject to criminal conspiracy, analysis. Finally, the issue in a criminal organization subjective side. In the main composition of the criminal conspiracy analysis goes beyond the criminal law and judicial practice of assertion on the subject. In contrast, on the criminal law established legal and regulatory efforts to make their vision of the question, proposing possible modifications of legal regulations and so on. After the criminal conspiracy main analysis of the composition, the phase of a criminal organization qualifying characters discussion. According to the criminal law doctrine and jurisprudence, and not forgetting to submit their thoughts on the subject, analyzing a criminal organization qualifying characters, such as features as the presence of firearms, explosives or explosive substances to the pool of armed criminal action, organizing a criminal organization, directing a criminal organization.

Quality of operations also becomes important for public sector organisations performing the functions delegated by the government. Non-governmental organisations with public organisation status are one type of such organisations. The aim of this article is to identify the possibilities for application of Common Assessment Framework (CAF) at the Public Organisation "Šiaulių donoras" that seeks to increase efficiency of operations. To achieve the aim the following research methods have been chosen: analysis of the subject‑related laws of the Republic of Lithuania and other legal acts that regulate public administration, non-governmental organisations, unpaid donations; analysis of publications by Lithuanian scientists on issues of total quality management; and content analysis of an interview prepared and conducted with reference to CAF criteria.The theoretical part of the article deals with peculiarities of application of quality management methods in the public sector in the aspect of non-governmental organisations, discusses problems of non-governmental organisations by emphasizing the importance of introduction of quality management methods / models. Recent scientific publications and statistics show that the interest of organisations in quality management and the need for application of TQM systems gradually increase in Lithuanian public sector. Bearing in mind that efficiency of operations of the public sector is seen through effects over time and that measurement of the public productivity and efficiency requires more sophisticated research instruments, one can understand the efforts of the public sector institutions to look for quality management methods that do not require substantial financial resources and that can contribute to improvement of performance of the organisation through increase in possibilities for operations. CAF adapted for the Lithuanian public sector is one of such methods. [.]

Quality of operations also becomes important for public sector organisations performing the functions delegated by the government. Non-governmental organisations with public organisation status are one type of such organisations. The aim of this article is to identify the possibilities for application of Common Assessment Framework (CAF) at the Public Organisation "Šiaulių donoras" that seeks to increase efficiency of operations. To achieve the aim the following research methods have been chosen: analysis of the subject‑related laws of the Republic of Lithuania and other legal acts that regulate public administration, non-governmental organisations, unpaid donations; analysis of publications by Lithuanian scientists on issues of total quality management; and content analysis of an interview prepared and conducted with reference to CAF criteria.The theoretical part of the article deals with peculiarities of application of quality management methods in the public sector in the aspect of non-governmental organisations, discusses problems of non-governmental organisations by emphasizing the importance of introduction of quality management methods / models. Recent scientific publications and statistics show that the interest of organisations in quality management and the need for application of TQM systems gradually increase in Lithuanian public sector. Bearing in mind that efficiency of operations of the public sector is seen through effects over time and that measurement of the public productivity and efficiency requires more sophisticated research instruments, one can understand the efforts of the public sector institutions to look for quality management methods that do not require substantial financial resources and that can contribute to improvement of performance of the organisation through increase in possibilities for operations. CAF adapted for the Lithuanian public sector is one of such methods. [.]

The object – information management, knowledge management, the Lithuanian governmental organizations. The main goal of this scientific Master Diploma work – to explore the information and knowledge management in the Lithuanian governmental organizations. Objectives – to uncover the definitions of information and knowledge management; to explore the components of the information and knowledge management; to examine the use of the information and knowledge management in the Lithuanian governmental organizations. Using the analysis or scientific literature and the generalization methods the information and knowledge management were examined in the Lithuanian governmental organizations. It was discovered, that the information and knowledge management are already being used in the governmental organizations, though they are not being properly managed. There are separate departments, responsible for the work of the information and knowledge management's processes or at least part of them. Despite everything, the true value of the information and knowledge management is not yet recognized by the Lithuanian governmental organizations, though even now there is a steady foundation for the development and prosperity of the information and knowledge management. This scientific work could be useful for those interested into the theory and practices of using the information and knowledge management.

The object – information management, knowledge management, the Lithuanian governmental organizations. The main goal of this scientific Master Diploma work – to explore the information and knowledge management in the Lithuanian governmental organizations. Objectives – to uncover the definitions of information and knowledge management; to explore the components of the information and knowledge management; to examine the use of the information and knowledge management in the Lithuanian governmental organizations. Using the analysis or scientific literature and the generalization methods the information and knowledge management were examined in the Lithuanian governmental organizations. It was discovered, that the information and knowledge management are already being used in the governmental organizations, though they are not being properly managed. There are separate departments, responsible for the work of the information and knowledge management's processes or at least part of them. Despite everything, the true value of the information and knowledge management is not yet recognized by the Lithuanian governmental organizations, though even now there is a steady foundation for the development and prosperity of the information and knowledge management. This scientific work could be useful for those interested into the theory and practices of using the information and knowledge management.

Life at school has great humanistic importance that influences every member of the school community; therefore, it must be organised so that it takes into consideration all specific features of pedagogical work as well as the complexity of the school community. The main problem school leaders come across is joining all the participants of school life, their relationships, and actions into one harmonious whole. Proper methods can serve to help solve this complication. One such method is pupils' self-government at school. Under definite conditions, self-government helps create a democratic and harmonious school life that provides great opportunities for educating the individual.