The main objective of the Master Thesis is the assisted reproduction's comprehensive analysis, which is aimed to introduce and discuss the problematic aspects of this issue, as well as propose possible regulatory models based on a problem solving approach. The scientific analysis involves an evaluation of general pre-conditions considering eligibility to receive assisted reproduction services: subjects, who are entitled to apply for services, assessment of legitimacy of certain groups' discrimination, required legal capacity, age and consent to treatment. The welfare principle of future child is considered to serve as one of the grounds to restrict provision of assisted reproduction services. Moreover, the research focuses on comparative analysis concerning biological and social parenthood concepts, establishment of legal paternity and maternity and children's right to know their origin, bounded by the anonymity interest of gamete donors. Also, relevant issues related to gamete and embryo donation, cryopreservation, pre-implantation genetic diagnosis are being discussed. In order to meet the goals of this paper the author provides critical review on the existing legal regulation in Lithuania and the neccessity of revision of this legal act, taking into account a new proposal of Law on Assisted Reproduction submitted to the Parliament. In addition, the amendments are presented with an intention to improve the existing regulation. Thus it is recommended to consider a provision of assisted reproduction services not only to married couples, but also include couples which established legal partnership or stable de facto relationships, single women. The Law on Assisted Reproduction shall also incorporate an availability to donate gametes and embryos created in the course of treatment of other couples, gametes and embryos cryopreservation, pre-implantation genetic diagnosis to test exclusively for severe genetic diseases. In order to ensure the interests of a future child and his parents, paternity and maternity shall be determined to a couple which took part in assisted reproduction, regardless of legal form of their relationships.
Public Sector Economics Master's final thesis topic is of interest because we consider the Lithuanian state pension system. Pension system - is one of the elements of social protection. Social security is the basic institution which protects the national market economy. Five years ago Lithuania was launched in the state social insurance pension system reform. This reform is part of the state social insurance pension system privatization. This step and the context of criticism and support. Lithuanian scientists perform calculations and statistical analysis is very critical and critical carried out the reform. According to the reformed pension system is not fair, they will suffer most from the current retirees and older workers today, outside the system (Gylys, 2002). Studies have shown that the state social insurance pension system creates greater social security or private pension systems (Bitinas, 2008). By the way Lithuania private pension system developed state social insurance pension account. The implementation of pension reform should address the question of the social impact of the pension system will in the future. Pension system should be managed in the interest of social justice. Free Market Institute, experts agree the privatization of the pension system, they argue that in order to save people's pensions, rather than the current Social Security system needs radical reform, with the ultimate aim of the mandatory state social insurance waiver. However, the social insurance welfare state development rate under the responsibility of the state. Pension Scheme, together with health care is generally considered the heart of the welfare state. Therefore, public retirement systems management efficiency can be increased by the introduction of new management methods. Member image depends on how it can take care of older and disabled people nationally. Recently, public pensions through industrialized countries have already rightly equated old age poverty. The working generation supports the contributions of its pension scheme. Funded pension system will undoubtedly have been associated with positive intentions. However, this system there is still a lot of problems. These systems benefit in the long term it is extremely difficult to predict. Prior to the pension system reform, and it was done by the start of an aggressive and irresponsible advertising campaign, which has information about the underlying luxurious old age, participation in the choice of pension reform in the second stage. However, it was completely silent on the possible effects of pension reform. The author's view, cumulative pension system and the effectiveness of optimistic results of Lithuania allow the question and an incomplete legal framework in this area. There is no defined risk management and liability transferred to the State Social Insurance Fund contributions. Does not provide for the mandatory pension funds and the profitability of their specific commitments and guarantees the pension fund participant. There is no doubt, and the pension system's objectives are achieved. Pension system of the Lithuanian Republic consists of a state pension and social assistance benefits paid from the state budget and the state social insurance pensions, paid from the State Social Insurance Fund budget. State pensions are paid for certain services rendered to the state or certain professions. The state pension coverage tends to increase, in addition to a systematic increase in state pension base. State pensions offer unreasonable benefits to their recipients in violation of social justice, finally, is compounded by the burden of state, increasing the State budget. Pay-as-you-go today as a government social security fund system in line with European standards and has its own advantages. This system provides a sound social security, the contributions of persons liable for the financial sustainability of this system is responsible for the State. This system is simple and versatile, collected contributions from the immediate allocation of benefits. For this reason, the management of the system is cheap. This system is stable, it is immune to investment risk and inflation, the system constantly monitors the state because it is \"public.\" The social security pension system creates greater social security. The main advantage of this system fosters solidarity. This feature of the welfare state, showing the state of social maturity and respect for its citizens. A state social insurance pension system in the pay and benefits approach, the main problem is the state social insurance budget formation. As shown by the State Social Insurance Fund budget analysis, a one-year budget is not stable. It depends on the country's economic situation. By the way, one-year budget is very difficult to provide balanced. Today the country's economy is global, depends not only on their country's economic indicators, but also from all over the world of global events. This is a direct effect on State Social Insurance Fund budget. There must be a reserve fund, which went State Social Insurance Fund budget surplus in order to cover the projected future costs. Another proposal of the state social insurance to ensure financial sustainability would be that a pension should increase their funding base, part of a pension, for example, the main part of the financing from the state budget; by the way the State has more sources in the collection of taxes. This would help to increase the state social insurance contributions and increase the competitiveness of companies in ensuring the State Social Insurance Fund budget for the financial sustainability. Five years ago started a partial state social insurance pension privatization. This reform was made subject to certain objectives. The paper addresses the following broad objectives and their implementation. One of the goals was to balance the budget of the State Social Insurance fund. As shown by the work of analysis, State Social Insurance Fund budget depends on the economy: in good times - the budget surplus, during periods of economic downturn - the budget deficit. Since the creation of private pensions is the DHS pension account balance the budget solely State Social Insurance Fund this budget is difficult, especially in the economic downturn. Another objective of introducing the reform was to change the pension system so that individuals receive a higher pension than without reform. The paper's calculations show that the 2004 - 2008 the average pension growth rate of 18.05, while the second-tier funds transferred funds only 3.57. This means that the funds transferred to the pension funds did not increase faster than the increase in the State Social Insurance Fund pension, the past five years their presence was detrimental. The ongoing pension reform was to abandon privileged pensions. The paper analysis showed that the current number of persons receiving two or more pensions waived privileged pensions, low to consistently and systematically increase the basic state pension level. To prepare for the pension reform was considered investing in private pension funds thanks to spur economic growth. But, since a large part of the capital invested abroad, our country's economy does not receive the investment and can contribute to economic growth. Pension reform is ongoing in many foreign countries. Pension system was reformed in several directions. That's raising the retirement age, and the introduction of private funded pensions, the supplementary voluntary pension insurance promotion Pensions Reserve Fund, the promotion of older people to remain in the labor market early and partial retirement. Foreign countries have a wide variety of pension, is a different experience in the development of private pension funds. Developed European countries set up additional reserves. In good economic situation in the accumulation of assets that, if necessary, to cover the increased costs of default. The largest funds are pension reserve funds have been generated in Finland, Sweden, Denmark and Luxembourg.
Public Sector Economics Master's final thesis topic is of interest because we consider the Lithuanian state pension system. Pension system - is one of the elements of social protection. Social security is the basic institution which protects the national market economy. Five years ago Lithuania was launched in the state social insurance pension system reform. This reform is part of the state social insurance pension system privatization. This step and the context of criticism and support. Lithuanian scientists perform calculations and statistical analysis is very critical and critical carried out the reform. According to the reformed pension system is not fair, they will suffer most from the current retirees and older workers today, outside the system (Gylys, 2002). Studies have shown that the state social insurance pension system creates greater social security or private pension systems (Bitinas, 2008). By the way Lithuania private pension system developed state social insurance pension account. The implementation of pension reform should address the question of the social impact of the pension system will in the future. Pension system should be managed in the interest of social justice. Free Market Institute, experts agree the privatization of the pension system, they argue that in order to save people's pensions, rather than the current Social Security system needs radical reform, with the ultimate aim of the mandatory state social insurance waiver. However, the social insurance welfare state development rate under the responsibility of the state. Pension Scheme, together with health care is generally considered the heart of the welfare state. Therefore, public retirement systems management efficiency can be increased by the introduction of new management methods. Member image depends on how it can take care of older and disabled people nationally. Recently, public pensions through industrialized countries have already rightly equated old age poverty. The working generation supports the contributions of its pension scheme. Funded pension system will undoubtedly have been associated with positive intentions. However, this system there is still a lot of problems. These systems benefit in the long term it is extremely difficult to predict. Prior to the pension system reform, and it was done by the start of an aggressive and irresponsible advertising campaign, which has information about the underlying luxurious old age, participation in the choice of pension reform in the second stage. However, it was completely silent on the possible effects of pension reform. The author's view, cumulative pension system and the effectiveness of optimistic results of Lithuania allow the question and an incomplete legal framework in this area. There is no defined risk management and liability transferred to the State Social Insurance Fund contributions. Does not provide for the mandatory pension funds and the profitability of their specific commitments and guarantees the pension fund participant. There is no doubt, and the pension system's objectives are achieved. Pension system of the Lithuanian Republic consists of a state pension and social assistance benefits paid from the state budget and the state social insurance pensions, paid from the State Social Insurance Fund budget. State pensions are paid for certain services rendered to the state or certain professions. The state pension coverage tends to increase, in addition to a systematic increase in state pension base. State pensions offer unreasonable benefits to their recipients in violation of social justice, finally, is compounded by the burden of state, increasing the State budget. Pay-as-you-go today as a government social security fund system in line with European standards and has its own advantages. This system provides a sound social security, the contributions of persons liable for the financial sustainability of this system is responsible for the State. This system is simple and versatile, collected contributions from the immediate allocation of benefits. For this reason, the management of the system is cheap. This system is stable, it is immune to investment risk and inflation, the system constantly monitors the state because it is \"public.\" The social security pension system creates greater social security. The main advantage of this system fosters solidarity. This feature of the welfare state, showing the state of social maturity and respect for its citizens. A state social insurance pension system in the pay and benefits approach, the main problem is the state social insurance budget formation. As shown by the State Social Insurance Fund budget analysis, a one-year budget is not stable. It depends on the country's economic situation. By the way, one-year budget is very difficult to provide balanced. Today the country's economy is global, depends not only on their country's economic indicators, but also from all over the world of global events. This is a direct effect on State Social Insurance Fund budget. There must be a reserve fund, which went State Social Insurance Fund budget surplus in order to cover the projected future costs. Another proposal of the state social insurance to ensure financial sustainability would be that a pension should increase their funding base, part of a pension, for example, the main part of the financing from the state budget; by the way the State has more sources in the collection of taxes. This would help to increase the state social insurance contributions and increase the competitiveness of companies in ensuring the State Social Insurance Fund budget for the financial sustainability. Five years ago started a partial state social insurance pension privatization. This reform was made subject to certain objectives. The paper addresses the following broad objectives and their implementation. One of the goals was to balance the budget of the State Social Insurance fund. As shown by the work of analysis, State Social Insurance Fund budget depends on the economy: in good times - the budget surplus, during periods of economic downturn - the budget deficit. Since the creation of private pensions is the DHS pension account balance the budget solely State Social Insurance Fund this budget is difficult, especially in the economic downturn. Another objective of introducing the reform was to change the pension system so that individuals receive a higher pension than without reform. The paper's calculations show that the 2004 - 2008 the average pension growth rate of 18.05, while the second-tier funds transferred funds only 3.57. This means that the funds transferred to the pension funds did not increase faster than the increase in the State Social Insurance Fund pension, the past five years their presence was detrimental. The ongoing pension reform was to abandon privileged pensions. The paper analysis showed that the current number of persons receiving two or more pensions waived privileged pensions, low to consistently and systematically increase the basic state pension level. To prepare for the pension reform was considered investing in private pension funds thanks to spur economic growth. But, since a large part of the capital invested abroad, our country's economy does not receive the investment and can contribute to economic growth. Pension reform is ongoing in many foreign countries. Pension system was reformed in several directions. That's raising the retirement age, and the introduction of private funded pensions, the supplementary voluntary pension insurance promotion Pensions Reserve Fund, the promotion of older people to remain in the labor market early and partial retirement. Foreign countries have a wide variety of pension, is a different experience in the development of private pension funds. Developed European countries set up additional reserves. In good economic situation in the accumulation of assets that, if necessary, to cover the increased costs of default. The largest funds are pension reserve funds have been generated in Finland, Sweden, Denmark and Luxembourg.
This paper deals with the informational aspects of ensuring the social development of higher education – the strategic objective in creating the European higher education area. The importance of the informational aspects of social dimension in higher education is indicated by the fact that the EU education and training policy is based on the open method of coordination. Informational aspects of the social dimension of higher education are examined by performing an analysis of the EU documents on policy strategy, the Bologna Process documents, and the Bologna process progress report. The investigation has revealed a growing emphasis on the informational aspects of the social dimension of higher education, which is caused by the lack of respective information, the shortage of national data and non-comparability problems. In the analysis of the Bologna process report, the paper notes an expanding reach of the informational aspects of the social dimension of higher education.
This paper deals with the informational aspects of ensuring the social development of higher education – the strategic objective in creating the European higher education area. The importance of the informational aspects of social dimension in higher education is indicated by the fact that the EU education and training policy is based on the open method of coordination. Informational aspects of the social dimension of higher education are examined by performing an analysis of the EU documents on policy strategy, the Bologna Process documents, and the Bologna process progress report. The investigation has revealed a growing emphasis on the informational aspects of the social dimension of higher education, which is caused by the lack of respective information, the shortage of national data and non-comparability problems. In the analysis of the Bologna process report, the paper notes an expanding reach of the informational aspects of the social dimension of higher education.
This paper deals with the informational aspects of ensuring the social development of higher education – the strategic objective in creating the European higher education area. The importance of the informational aspects of social dimension in higher education is indicated by the fact that the EU education and training policy is based on the open method of coordination. Informational aspects of the social dimension of higher education are examined by performing an analysis of the EU documents on policy strategy, the Bologna Process documents, and the Bologna process progress report. The investigation has revealed a growing emphasis on the informational aspects of the social dimension of higher education, which is caused by the lack of respective information, the shortage of national data and non-comparability problems. In the analysis of the Bologna process report, the paper notes an expanding reach of the informational aspects of the social dimension of higher education.
This paper deals with the informational aspects of ensuring the social development of higher education – the strategic objective in creating the European higher education area. The importance of the informational aspects of social dimension in higher education is indicated by the fact that the EU education and training policy is based on the open method of coordination. Informational aspects of the social dimension of higher education are examined by performing an analysis of the EU documents on policy strategy, the Bologna Process documents, and the Bologna process progress report. The investigation has revealed a growing emphasis on the informational aspects of the social dimension of higher education, which is caused by the lack of respective information, the shortage of national data and non-comparability problems. In the analysis of the Bologna process report, the paper notes an expanding reach of the informational aspects of the social dimension of higher education.
The Sociological Aspects of Mass Media: Reality Construction SUMMARY Mass media is a powerful society institution that has a power to create stereotypes, that's why some questions arise: is Lithuanian society adequately informed about the events in the country and abroad? Does mass media always properly use its symbolic? Does her action always match the interests of civil society? Lithuanian mass media is not only the most trustful institution in Lithuania but also is one of the most important sources of information. The high level of mass media confidence, controversial and questionable presentation of information and events in Lithuanian society and the intention to look at this social institution from the other point of view – not from the audience but from the agent of mass media, encouraged to take an interest in this social institution and try to reveal its working principles in selecting, processing and presenting information to the society. The purpose of this work is to reveal an inner ideology of the mass media and critically evaluate the mass media as a mean of reality construction on the ground of the experience of mass media agents. There are reviewed the common features and peculiarity of the press and television. The common mass media aspects are analyzed on the ground of various sociological and communicative theories that are assigned to mass media. There are discussed M. McLuhan's, J. Baudrillard's, C. McCullagh's, P. Berger's, T. Luckmann's and some others theoretical ideas. On the ground of the experience of mass media's agents, there are revealed the main principles of information selection, the stylistic and technical means to present the infomation and the strategy and commercial interest of the mass media. Our knowledge of the world is formed by the information that mass media agents present to us. In this selective way the agents of mass media have a power to form and restrict our perception of the reality. The news that we receive, are the versions of events, presented and formed by the agents of mass media, that are depend on their relations and possibilities, experience, expertise and moral values, political attitude and their chance to reach the news-makers. Mass media can service for the purpose of the civil society at the same time be interested in its commercial interests. Everything depends on the inner ideology, i.e. on the principles of information selection, its processing and presenting.
The Sociological Aspects of Mass Media: Reality Construction SUMMARY Mass media is a powerful society institution that has a power to create stereotypes, that's why some questions arise: is Lithuanian society adequately informed about the events in the country and abroad? Does mass media always properly use its symbolic? Does her action always match the interests of civil society? Lithuanian mass media is not only the most trustful institution in Lithuania but also is one of the most important sources of information. The high level of mass media confidence, controversial and questionable presentation of information and events in Lithuanian society and the intention to look at this social institution from the other point of view – not from the audience but from the agent of mass media, encouraged to take an interest in this social institution and try to reveal its working principles in selecting, processing and presenting information to the society. The purpose of this work is to reveal an inner ideology of the mass media and critically evaluate the mass media as a mean of reality construction on the ground of the experience of mass media agents. There are reviewed the common features and peculiarity of the press and television. The common mass media aspects are analyzed on the ground of various sociological and communicative theories that are assigned to mass media. There are discussed M. McLuhan's, J. Baudrillard's, C. McCullagh's, P. Berger's, T. Luckmann's and some others theoretical ideas. On the ground of the experience of mass media's agents, there are revealed the main principles of information selection, the stylistic and technical means to present the infomation and the strategy and commercial interest of the mass media. Our knowledge of the world is formed by the information that mass media agents present to us. In this selective way the agents of mass media have a power to form and restrict our perception of the reality. The news that we receive, are the versions of events, presented and formed by the agents of mass media, that are depend on their relations and possibilities, experience, expertise and moral values, political attitude and their chance to reach the news-makers. Mass media can service for the purpose of the civil society at the same time be interested in its commercial interests. Everything depends on the inner ideology, i.e. on the principles of information selection, its processing and presenting.
As it was foreseen in the BA paper "Paauglystės vaizdavimas Algimanto Zurbos romanuose", this paper continues analysing Algimantas Zurba's (b. 1942), who was popular during soviet times and is still creating nowadays, creation. The sociocultural aspects of Zurba's creation were extended by analysing the place of the writer by comparing the field of soviet times' and today's literature – therefore it is tend not to the artistic analysis of works, which was done in the BA paper, but to political, social, cultural contexts that determined the peculiarity of Zurba's creation. This sociocultural research of Zurba's creative work is based on the most famous French sociologist Pierre Bourdieu's literature field theory and Lithuanian literature sociologist Loreta Jakonytė's works, in which the development of Lithuanian literature field is exhaustively described. In accordance with Dr. Valdemaras Klumbys' thesis "Lietuvos kultūrinio elito elgsenos modeliai sovietmečiu" (2009), the relationships of Zurba and soviet government institutions are analysed; the emphasis is put on typical for the writer external adjustment model, which is related to publicly declared, favourable to the government, attitude, but not to ideological worldview support. Contextual analysis of works is based on the representative of French pragmatics Dominique Maingueneau's literature context theory and on the representative of French socio-criticism Pierre Barberr's works. The sources of the research are journalism of Zurba, published in various periodical publications, and autobiography "Gal taip reikėjo" (2012). With comparative point of view it is aimed to evaluate Zurba's capital and estimate the influence of the writer to the field of Lithuanian literature. It is revealed that while evaluating colleagues and the prose of the contest of the young philologists, Zurba aims to emphasise the importance of traditional-realistic literature. The paper highlights not only the official activity of writer-socialist, but also informal relationships with colleagues. Particular attention is paid to the development and the shift of the writer's self-image; it is noticed that while Lithuania was proclaiming independency rehabilitation ideas, Zurba hard maintained nation's leader's position, motivated Lithuanian identity and nurturance of national culture. After having rehabilitated independency, the field of Lithuanian literature changed substantially: the writers lost the interest and the respect of the society; lost financial support from the government. Even though Zurba, as well as the majority of famous writers during soviet times, feels uninteresting, old-fashioned and irrelevant in today's literature field, he is still creating traditional ethnocentric prose of village topics, and in both journalism and autobiography declares the resistance to the popular culture, emphasises the importance of the nurturance of traditional values.
The forms of decentralization, focusing on the main features and differences of these forms, are analyzed in this article. It is shown that each type of decentralization - political, administrative, fiscal, and market - has different characteristics, policy implications, and conditions for success. There are defined the main goals of decentralization reforms and identified the tools for theirs achievement. Decentralization is considered as a sine qua non not only in the development of local self-government, but with regard to civil society as a whole and the greatest factor of social change. Decentralization can address poverty, gender inequality, environmental concerns, and the improvement of healthcare, education and access to technology. Moreover, decentralization does not only affect government and civil service, but is conditional on the involvement of community organizations, stakeholders in the private sector, international aid organizations and citizens. The measurements of decentralization are analyzed too. Since, the standard measures fail to take into account the different degrees of decentralization and the true decision-making authority of sub-national institutions over revenues and expenditures, there are focusing on the search for more impartial and integrated evaluation indicators. ; Straipsnyje analizuojamos decentralizacijos reformų formos, atkreipiant dėmesį į svarbiausius jų bruožus. Apibrėžiami pagrindiniai reformų tikslai ir instrumentai jiems pasiekti. Nagrinėjamos decentralizacijos vertinimo galimybės, pateikiant vertinimo rodiklius, kuriais remiantis būtų galima atlikti valstybių lyginamąją analizę. Vadovaujantis decentralizacijos reformų tikslais, kurie atitinka decentralizacijos sistemos kriterijus, modeliuojami galimi decentralizacijos reformų rezultatai, išryškinant pagrindinius reformų privalumus ir trūkumus.
The final Master's work topic in Public Sector Economics is relevant since gender mainstreaming in the budget – is one of guarantees of high economic power. Legislation is insufficient to prevent gender inequality, which is deeply rooted in our society and supports the stereotypical approach to men's and women's roles. The main problem in this work: budget – one of the most important tools in implementing the decisions taken by politicians, that is way the opinion that it is and should be gender-neutral is false and, from a state of economic growth and the country's welfare perspective, costs a lot to society. The research subject is gender-sensitive budget, which may improve the gender analysis of the state budget in the context of resource allocation. The integration of gender aspect in the budget is a process when the the state budget is being considered, in order to determine whether it evaluates different social roles of men and women, and modifications are being suggested in order to implement the actual gender equality. The aim of this work is to demonstrate the importance of gender aspect, when the state budget is being formed. Currently, the allotment of budget in Lithuania does not consider gender, hereby inequality between women and men increases. To achieve the higher mentioned aim the tasks are put in: 1. to lay the analysis of foreign countries and Lithuania in the context of gender equality; 2. to justify the necessity of gender-sensitive budget in Lithuania; 3. to investigate the women's impact on gross domestic product (GDP) in Lithuania; 4. when the anlysis of the state and munivipal budgets is done, to compare their expense in the context of gender aspect; 5. to explore the tax revenue of the state and municipal budgets in the context of gender aspect; 6. to compare the tax burden, that goes to men and women; 7. to analyse the role of gender in large and small and medium business; 8. to investigate the affect of value added tax concession for food on women's economical and social status. Hypotheses in this work: 1. Lithuanian GDP structure does not reflect this important economic sector, as the so-called reproductive economy, which is "responsible" for the reproduction of human potential and for quality of human resources, and in wich value-added is being generated as well. And that brings marked contribution to the country's GDP. Human resource and labor costs remain invisible in the economy, reproductive work remains outside of the country's GDP, it can't be measured and paid; 2. State budget is not gender neutral. The allocation of expenditure affects differently upon women's and men's social and economical status. Herewith, the revenue and expenditure of budget is under the negative influence of gender asymmetry; 3. State and municipal budgets in Lithuania are actually formed in gender philosophy. Gender asymmetry could be seen when the expenditure of national budget is being allocated . In this way, gender inequalities are being kind of encouraged; 4. The existing tax system in Lithuania have unequal impact on women's and men's social-economic situation. Higher tax burden goes to women than men. Methods used in this work: 1. the analysis of data and graphs of the Department of Statistics and the Ministry of Finance; 2. the analysis of the expense and tax revenue of the state and municipal budgets; 3. regression analysis (statistical program Eviews); 4. graphic analysis (Excel). The combination of econometric and economic research parts, has shown that the meat prices, excluding value added tax (supplier prices), does not affect the cash flow of household consumption expenditure for meat. Therefore the benefit of the concession does not reach the end user (a woman), and so it devolves upon on supplier (a man). All of the above hypotheses have been adopted, when the data analysis and research was done. The principal conclusions were that there is obvious gender inequality in the state budget, women pay more taxes and receive lower part of allocations, also the tx concession that is devoted to consumers (women) doesn't "reach" them and sinks in the suppliers (men) profit. The first part is devoted to analyse the theoretical aspects and to describe the gender equality programs that were put in practice in Lithuania and other foreign countries. The second part is devoted to the structural and dynamic analysis in gender aspect of expense of state and municipal budgets in Lithuania. There was also studied women's contribution to GDP in Lithuania. In the third paragraph there was analyzed tax revenue of the national budget and the tax burden on the public and private sectors in gender aspect. In this part with the aid of statistical program Eviews and Excel there has been also analyzed the affect of value added tax concession for food on women's economical and social status.
The final Master's work topic in Public Sector Economics is relevant since gender mainstreaming in the budget – is one of guarantees of high economic power. Legislation is insufficient to prevent gender inequality, which is deeply rooted in our society and supports the stereotypical approach to men's and women's roles. The main problem in this work: budget – one of the most important tools in implementing the decisions taken by politicians, that is way the opinion that it is and should be gender-neutral is false and, from a state of economic growth and the country's welfare perspective, costs a lot to society. The research subject is gender-sensitive budget, which may improve the gender analysis of the state budget in the context of resource allocation. The integration of gender aspect in the budget is a process when the the state budget is being considered, in order to determine whether it evaluates different social roles of men and women, and modifications are being suggested in order to implement the actual gender equality. The aim of this work is to demonstrate the importance of gender aspect, when the state budget is being formed. Currently, the allotment of budget in Lithuania does not consider gender, hereby inequality between women and men increases. To achieve the higher mentioned aim the tasks are put in: 1. to lay the analysis of foreign countries and Lithuania in the context of gender equality; 2. to justify the necessity of gender-sensitive budget in Lithuania; 3. to investigate the women's impact on gross domestic product (GDP) in Lithuania; 4. when the anlysis of the state and munivipal budgets is done, to compare their expense in the context of gender aspect; 5. to explore the tax revenue of the state and municipal budgets in the context of gender aspect; 6. to compare the tax burden, that goes to men and women; 7. to analyse the role of gender in large and small and medium business; 8. to investigate the affect of value added tax concession for food on women's economical and social status. Hypotheses in this work: 1. Lithuanian GDP structure does not reflect this important economic sector, as the so-called reproductive economy, which is "responsible" for the reproduction of human potential and for quality of human resources, and in wich value-added is being generated as well. And that brings marked contribution to the country's GDP. Human resource and labor costs remain invisible in the economy, reproductive work remains outside of the country's GDP, it can't be measured and paid; 2. State budget is not gender neutral. The allocation of expenditure affects differently upon women's and men's social and economical status. Herewith, the revenue and expenditure of budget is under the negative influence of gender asymmetry; 3. State and municipal budgets in Lithuania are actually formed in gender philosophy. Gender asymmetry could be seen when the expenditure of national budget is being allocated . In this way, gender inequalities are being kind of encouraged; 4. The existing tax system in Lithuania have unequal impact on women's and men's social-economic situation. Higher tax burden goes to women than men. Methods used in this work: 1. the analysis of data and graphs of the Department of Statistics and the Ministry of Finance; 2. the analysis of the expense and tax revenue of the state and municipal budgets; 3. regression analysis (statistical program Eviews); 4. graphic analysis (Excel). The combination of econometric and economic research parts, has shown that the meat prices, excluding value added tax (supplier prices), does not affect the cash flow of household consumption expenditure for meat. Therefore the benefit of the concession does not reach the end user (a woman), and so it devolves upon on supplier (a man). All of the above hypotheses have been adopted, when the data analysis and research was done. The principal conclusions were that there is obvious gender inequality in the state budget, women pay more taxes and receive lower part of allocations, also the tx concession that is devoted to consumers (women) doesn't "reach" them and sinks in the suppliers (men) profit. The first part is devoted to analyse the theoretical aspects and to describe the gender equality programs that were put in practice in Lithuania and other foreign countries. The second part is devoted to the structural and dynamic analysis in gender aspect of expense of state and municipal budgets in Lithuania. There was also studied women's contribution to GDP in Lithuania. In the third paragraph there was analyzed tax revenue of the national budget and the tax burden on the public and private sectors in gender aspect. In this part with the aid of statistical program Eviews and Excel there has been also analyzed the affect of value added tax concession for food on women's economical and social status.
Hunting legal regulation. Theoretical and practical aspects. Wildlife is public and all humanity distinctive natural inheritance, aesthetical, scientific, cultural and even economical worth. Hunting as the humans preserve and the social institute is miscellaneous expression which includes management of wildlife population (regulation and control), spare – time and work activities. The government has constitutional obligation to guarantee protection of animals living in the wild, protection of their resource and their rational practice. Wherefore the government creates rules in order to ordain the exclusive regulation of using some sort of wild animals which guarantee protection and rational their use. Every year the number of breach of hunting regulation increases. The increasing number of breach of hunting the regulation determinates the relevance of this theme. On the other side the shortage of legal literature about environmental law and administrative responsibility determinates the relevance of this theme too. For the breach of hunting rules in Lithuanian Republic the responsibility is regulated in several legal acts and the man, the breaker, responsible for the breach of hunting rules can be brought to criminal, civil or administrative responsibility. There is the study of administrative responsibility for the breach of hunting rules and the consideration of singularity of such responsibility by theoretical aspects, analysis of practical problems connected to put in practice administrative responsibility. In this theme the attention is laid on the breaches and on the separation of several responsibilities of the breaches of hunting rules. The attention is directed to the purpose of the responsibility and its importance. This study composes of two parts, which are brought into several smaller formations. In the first pat of this study the main point was to traverse legal documents which are important in regulating the hunting, discussing such actual questions as the property right on wild animals, the question of creating hunting areas and other questions of the hunting procedure. In the second part of the study the main theme was analyzed the legal composition of the breach of hunting rules, the problems solving such breaches and the juridical practice on the breakers. In that part there is discussed about perspectives solving the breaches of hunting rules and the juridical practice on the breakers.
Hunting legal regulation. Theoretical and practical aspects. Wildlife is public and all humanity distinctive natural inheritance, aesthetical, scientific, cultural and even economical worth. Hunting as the humans preserve and the social institute is miscellaneous expression which includes management of wildlife population (regulation and control), spare – time and work activities. The government has constitutional obligation to guarantee protection of animals living in the wild, protection of their resource and their rational practice. Wherefore the government creates rules in order to ordain the exclusive regulation of using some sort of wild animals which guarantee protection and rational their use. Every year the number of breach of hunting regulation increases. The increasing number of breach of hunting the regulation determinates the relevance of this theme. On the other side the shortage of legal literature about environmental law and administrative responsibility determinates the relevance of this theme too. For the breach of hunting rules in Lithuanian Republic the responsibility is regulated in several legal acts and the man, the breaker, responsible for the breach of hunting rules can be brought to criminal, civil or administrative responsibility. There is the study of administrative responsibility for the breach of hunting rules and the consideration of singularity of such responsibility by theoretical aspects, analysis of practical problems connected to put in practice administrative responsibility. In this theme the attention is laid on the breaches and on the separation of several responsibilities of the breaches of hunting rules. The attention is directed to the purpose of the responsibility and its importance. This study composes of two parts, which are brought into several smaller formations. In the first pat of this study the main point was to traverse legal documents which are important in regulating the hunting, discussing such actual questions as the property right on wild animals, the question of creating hunting areas and other questions of the hunting procedure. In the second part of the study the main theme was analyzed the legal composition of the breach of hunting rules, the problems solving such breaches and the juridical practice on the breakers. In that part there is discussed about perspectives solving the breaches of hunting rules and the juridical practice on the breakers.
