Suchergebnisse

Object.To investigate the flow of patients and nurses' workload ratio emergency section. Tasks. 1. Analise patient flow patterns change day period LSMU KK emergency departament. 2. Identify patient flow patterns change weekly.3. Compare flow changes in patients with nurses working hours per day during the period. Research methods. A retrospective analysis of patients flow was made analysis LSMU KK emergency section 01.01.2016 - 01.01.2017 calendar year. Also nurses work schedules are analysed in the same period. The obtained data were processed using SPSS 20.0 software package for Microsoft Office Excel 2010 program. The comparative analysis of the literature data, luginantto same type of work in the emergency department of the European Union. Results. The minimum number of patients served per day by the hour set from 4:00 to 7:00. - an average of 2 patients per hour., The highest from 12:00 to 12:59 hours. - an average of 12 patients per hour. The analysis of patient flows within a week minimum set of patients served Wednesdays - an average of 157 patients, the largest lead times - an average of 182 patients. Patient flow-month periods are different.The minimum number of patients served per day is in January - an average of 155 patients, the highest in July and August - an average of 181 patients. A comparison of patient-nurses ratio found that from 2 to 4 times there were more nurses than the patients from 0:00 to 8:59 min. From 22:00 to 12:00 min. and from 10:00 to 21:59 there was 1.2 more patients than nurses. Conclusions. 1.LSMU KK ED serves the average of 170 patients per day. Individual daily hours of patient flow changes. Minimum average quantity of patients are served from 0:00 to 7:00., The maximum average day flow of patients is from 10:00 to 20:00.2. Separately weekdays patient flow is different. Minimum patient flow points on Wednesday - average of 157 patients, the highest is on Monday - 181 patients. 3. Nurse - patient relationship (work intensity) significant changes in all analyzed in daily hours. From 0:00 to 8:59 min. nurses - patient ratio is 2-4: 1, from 22:00 to 0:00 min. 1.2: 1.All the other hours the ratio is 1: 1.2-1.5. The results show that nurses who work from 9:00 to 21:59 have significantly higher workload (1.2 - by 1.5 times) compared to nurses working from 22:00 to 8:59. Recommendations. In assessing the uneven distribution between patients and nurses during the day can be changed by adjusting the distribution of nurses' schedules. From 0:00 to 7:00 there should be smaller amount of nurses than it is at the moment, but it is recommended to increase the amount of nurses from 10:00 to 22:00.

Object.To investigate the flow of patients and nurses' workload ratio emergency section. Tasks. 1. Analise patient flow patterns change day period LSMU KK emergency departament. 2. Identify patient flow patterns change weekly.3. Compare flow changes in patients with nurses working hours per day during the period. Research methods. A retrospective analysis of patients flow was made analysis LSMU KK emergency section 01.01.2016 - 01.01.2017 calendar year. Also nurses work schedules are analysed in the same period. The obtained data were processed using SPSS 20.0 software package for Microsoft Office Excel 2010 program. The comparative analysis of the literature data, luginantto same type of work in the emergency department of the European Union. Results. The minimum number of patients served per day by the hour set from 4:00 to 7:00. - an average of 2 patients per hour., The highest from 12:00 to 12:59 hours. - an average of 12 patients per hour. The analysis of patient flows within a week minimum set of patients served Wednesdays - an average of 157 patients, the largest lead times - an average of 182 patients. Patient flow-month periods are different.The minimum number of patients served per day is in January - an average of 155 patients, the highest in July and August - an average of 181 patients. A comparison of patient-nurses ratio found that from 2 to 4 times there were more nurses than the patients from 0:00 to 8:59 min. From 22:00 to 12:00 min. and from 10:00 to 21:59 there was 1.2 more patients than nurses. Conclusions. 1.LSMU KK ED serves the average of 170 patients per day. Individual daily hours of patient flow changes. Minimum average quantity of patients are served from 0:00 to 7:00., The maximum average day flow of patients is from 10:00 to 20:00.2. Separately weekdays patient flow is different. Minimum patient flow points on Wednesday - average of 157 patients, the highest is on Monday - 181 patients. 3. Nurse - patient relationship (work intensity) significant changes in all analyzed in daily hours. From 0:00 to 8:59 min. nurses - patient ratio is 2-4: 1, from 22:00 to 0:00 min. 1.2: 1.All the other hours the ratio is 1: 1.2-1.5. The results show that nurses who work from 9:00 to 21:59 have significantly higher workload (1.2 - by 1.5 times) compared to nurses working from 22:00 to 8:59. Recommendations. In assessing the uneven distribution between patients and nurses during the day can be changed by adjusting the distribution of nurses' schedules. From 0:00 to 7:00 there should be smaller amount of nurses than it is at the moment, but it is recommended to increase the amount of nurses from 10:00 to 22:00.

The article analyzes the legal concept of tax evasion and its equivalents in the system of special part of criminal legislation. The author, emphasizing subsidiarity of criminal law in relation with the tax law, assesses the quality and consistency of relevant norms of criminal code, rationality of criteria to criminalize various forms of tax evasion, discusses the ways to improve the legal regulation, draws attention to the issues of qualification of tax offenses illustrating his conclusions by reference to the relevant precedents of the Court of Cassation. The author draws attention to the lack of Criminal Code regulation, which by misunderstanding uses the notion of tax avoidance instead of tax evasion, while in the Code there is a whole chaotic set of tax evasion corresponding norms, which are scattered in different sections. This collection contains both the articles set out in the chapter of offenses against financial system (Chapter XXXII) and the articles defining offences against property, property rights and property interests (Chapter XXVIII), as well as offences against the economy and business (Chapter XXXI). The basic idea of the presented research is that the application of criminal liability for tax violations and their delimitation from non-criminal activity of tax payers must be based on classification of tax burden reduction adopted in the tax law. In other terms, the criminal justice must be able to distinguish between tax optimization, tax avoidance and tax evasion, as well as to ensure that criminal liability would be applied only for the illegal tax burden reduction which corresponds to the concept of tax evasion. Very important are also criterions of delimitation of the criminal and administrative liability for tax evasion, paying special attention to their clarity and rationality. The author is critical of the existing criminal legal regulation, according to which offences corresponding to the concept of tax evasion are scattered in different chapters of criminal legislation, are not compatible with each other and based on different legal logic. The author criticizes also the provision of article 220 of Criminal Code under which € 380 evasion is sufficient to result in criminal liability. According to the author, this size should be 25 times higher, while the existing criterion is inconsistent with the Code of Administrative Offenses. The author also criticizes part 1 of article 202 of Criminal Code, which establishes the criteria of criminal liability for illegal economic activities, one of them (entrepreneurial way) is very vague and naturally inherent in any business. This complicates the issue of criminal and administrative responsibility delimitation and creates favorable conditions to carry redundant criminal proceedings for minor violations. The article critically evaluates also the norms on deceptive and negligent accounting, in which the criteria of criminalization are extremely abstract. The author also advocates the need for a total decriminalization of negligent accounting as incompatible with the purposes of criminal legislation. The article also criticizes the definition of illicit enrichment which lacks the legal logic and rationality. According to the author, the criminality of illicit enrichment (art. 189(1) of CC) should not be associated with the value of the assets held, but to the value of concealed income from such assets are acquired. The article expresses the idea that criminal punishability of all tax evasion offenses must lead to the same criteria – the value of concealed or attempted to conceal taxes and income. All such tax evasion norms should be included into the financial crimes section of criminal legislation.

The article analyzes the legal concept of tax evasion and its equivalents in the system of special part of criminal legislation. The author, emphasizing subsidiarity of criminal law in relation with the tax law, assesses the quality and consistency of relevant norms of criminal code, rationality of criteria to criminalize various forms of tax evasion, discusses the ways to improve the legal regulation, draws attention to the issues of qualification of tax offenses illustrating his conclusions by reference to the relevant precedents of the Court of Cassation. The author draws attention to the lack of Criminal Code regulation, which by misunderstanding uses the notion of tax avoidance instead of tax evasion, while in the Code there is a whole chaotic set of tax evasion corresponding norms, which are scattered in different sections. This collection contains both the articles set out in the chapter of offenses against financial system (Chapter XXXII) and the articles defining offences against property, property rights and property interests (Chapter XXVIII), as well as offences against the economy and business (Chapter XXXI). The basic idea of the presented research is that the application of criminal liability for tax violations and their delimitation from non-criminal activity of tax payers must be based on classification of tax burden reduction adopted in the tax law. In other terms, the criminal justice must be able to distinguish between tax optimization, tax avoidance and tax evasion, as well as to ensure that criminal liability would be applied only for the illegal tax burden reduction which corresponds to the concept of tax evasion. Very important are also criterions of delimitation of the criminal and administrative liability for tax evasion, paying special attention to their clarity and rationality. The author is critical of the existing criminal legal regulation, according to which offences corresponding to the concept of tax evasion are scattered in different chapters of criminal legislation, are not compatible with each other and based on different legal logic. The author criticizes also the provision of article 220 of Criminal Code under which € 380 evasion is sufficient to result in criminal liability. According to the author, this size should be 25 times higher, while the existing criterion is inconsistent with the Code of Administrative Offenses. The author also criticizes part 1 of article 202 of Criminal Code, which establishes the criteria of criminal liability for illegal economic activities, one of them (entrepreneurial way) is very vague and naturally inherent in any business. This complicates the issue of criminal and administrative responsibility delimitation and creates favorable conditions to carry redundant criminal proceedings for minor violations. The article critically evaluates also the norms on deceptive and negligent accounting, in which the criteria of criminalization are extremely abstract. The author also advocates the need for a total decriminalization of negligent accounting as incompatible with the purposes of criminal legislation. The article also criticizes the definition of illicit enrichment which lacks the legal logic and rationality. According to the author, the criminality of illicit enrichment (art. 189(1) of CC) should not be associated with the value of the assets held, but to the value of concealed income from such assets are acquired. The article expresses the idea that criminal punishability of all tax evasion offenses must lead to the same criteria – the value of concealed or attempted to conceal taxes and income. All such tax evasion norms should be included into the financial crimes section of criminal legislation.

The ombudsman tradition originated in Sweden in 1809 and spread throughout the world in less than two hundred years. The progress of development of independent human rights institutions in the 20th century was remarkable. Since 1981, when the institution of Ombudsman for Children was established in Norway, more than 200 institutions have been created and exist today. They are of different forms, but share the same role: to ensure that governments and other state institutions, public and private bodies implement the Convention on the Rights of the Child. The Ombudsman (ombudsperson) is the key player in promoting and protecting children's rights and best interests. The main task of ombudsman institutions is to close the gap between the rights rhetoric and the realities of children's lives, ensuring that rights are translated into law, policy and practice. The author analyses the Norwegian model of a specialised ombudsman institution, as this model was influential in western European countries and Nordic countries with democratic governance and strong individual human rights traditions. On the other hand, the author examines the advantages and disadvantages of an inclusive model, which was chosen by some eastern European countries, often in the context of democratic transition and usually integrated in general (parliamentary) ombudsman institutions or human rights bodies. Bearing in mind that the integration of children's rights issues into a broad-based human rights institution may face particular challenges, the author concludes that every country must establish an effective independent institution for promoting and protecting children's rights and best interests.

The ombudsman tradition originated in Sweden in 1809 and spread throughout the world in less than two hundred years. The progress of development of independent human rights institutions in the 20th century was remarkable. Since 1981, when the institution of Ombudsman for Children was established in Norway, more than 200 institutions have been created and exist today. They are of different forms, but share the same role: to ensure that governments and other state institutions, public and private bodies implement the Convention on the Rights of the Child. The Ombudsman (ombudsperson) is the key player in promoting and protecting children's rights and best interests. The main task of ombudsman institutions is to close the gap between the rights rhetoric and the realities of children's lives, ensuring that rights are translated into law, policy and practice. The author analyses the Norwegian model of a specialised ombudsman institution, as this model was influential in western European countries and Nordic countries with democratic governance and strong individual human rights traditions. On the other hand, the author examines the advantages and disadvantages of an inclusive model, which was chosen by some eastern European countries, often in the context of democratic transition and usually integrated in general (parliamentary) ombudsman institutions or human rights bodies. Bearing in mind that the integration of children's rights issues into a broad-based human rights institution may face particular challenges, the author concludes that every country must establish an effective independent institution for promoting and protecting children's rights and best interests.

Analysis and evaluation of infertility problem in Lithuanian health policy and its possible measures for it solution are presented In the Master's thesis. In first, second and third part of the thesis author analyzes the infertility problem relevance and its possible reasons, legislation regulating of assisted reproduction and, furthermore, infertility problem and its solutions for the implementation of the EU countries. In the fourth part of thesis expert opinion on infertility problem in Lithuanian health policy is pointed.

Analysis and evaluation of infertility problem in Lithuanian health policy and its possible measures for it solution are presented In the Master's thesis. In first, second and third part of the thesis author analyzes the infertility problem relevance and its possible reasons, legislation regulating of assisted reproduction and, furthermore, infertility problem and its solutions for the implementation of the EU countries. In the fourth part of thesis expert opinion on infertility problem in Lithuanian health policy is pointed.

This research is relevant to local communities, municipality office workers. Problem of this research - functional local community in the self-governing) system. Author has inquired on what factors it depends that some communities are functional and others non-functional. Author searched ways to improve process of collaboration between local communities and municipality. The main objective was analysis of the concept of community to reveal the local community functionality determinants of these factors impact on the local community and local government relations. The following tasks were raised: 1. Examine the theoretical context of community. 2. Define the local community functionality determinants. 3. Discuss municipality and local community relationship and forms of their cooperation. Create a theoretical functional local community and government relationship model. 4. Empirical investigation of Šilutės district municipality and analyzing the impact of cooperation with the authorities of local communities functionality. The literature analysis showed that this feeling of community is background of citizenship, also clarified the concept of different community types. In this work showed importance of functional determinants of the local community and management methods importance of functional local communities. The empirical study found that the smooth relations between local communities and municipalities should be based on the basic management functions - planning, organizing, directing and controlling. It revealed that the municipality could help local communities in project activities, purchase of certain services from them. Meanwhile, the parish becomes an intermediate link between the two institutions. Cooperation process improves and the same local communities. Local communities and municipalities to improve relations has been developed a practical model of cooperation between local communities and municipalities. The work consists of two parts - practical and empirical.

This research is relevant to local communities, municipality office workers. Problem of this research - functional local community in the self-governing) system. Author has inquired on what factors it depends that some communities are functional and others non-functional. Author searched ways to improve process of collaboration between local communities and municipality. The main objective was analysis of the concept of community to reveal the local community functionality determinants of these factors impact on the local community and local government relations. The following tasks were raised: 1. Examine the theoretical context of community. 2. Define the local community functionality determinants. 3. Discuss municipality and local community relationship and forms of their cooperation. Create a theoretical functional local community and government relationship model. 4. Empirical investigation of Šilutės district municipality and analyzing the impact of cooperation with the authorities of local communities functionality. The literature analysis showed that this feeling of community is background of citizenship, also clarified the concept of different community types. In this work showed importance of functional determinants of the local community and management methods importance of functional local communities. The empirical study found that the smooth relations between local communities and municipalities should be based on the basic management functions - planning, organizing, directing and controlling. It revealed that the municipality could help local communities in project activities, purchase of certain services from them. Meanwhile, the parish becomes an intermediate link between the two institutions. Cooperation process improves and the same local communities. Local communities and municipalities to improve relations has been developed a practical model of cooperation between local communities and municipalities. The work consists of two parts - practical and empirical.

The aim of the Master's degree thesis – to analyse the problems of the right playing the trumpet: formation of (physical and psychological) skills, motivation of the young trumpeters determinant factors, the attitude of the trumpet teachers towards the various countries of the trumpet, schools and methodologies. In the theoretical part of the thesis formal education complementing the education legislation is examined, childhood developmental stages are presented, Russian and Western countries' various trumpeter's training schools at the early stage of education are presented. In the second part of the thesis the author analyses the specifics of playing the trumpet and principles, a variety of teaching methods playing the trumpet are reviewed. In a quantitative research aimed to find out application possibilities of various methods and the efficiency at the early stage of education of playing the trumpet. With a reference to the raised hypothetical assumption the research was carried out that many trumpet's teachers use outdated techniques, they are not familiar with a variety of innovative and effective educational methods at the early stage of the trumpeters' education. In the research Telsiai district (Plunge, Telsiai, Mazeikiai, Seda, Plateliai, Rietavas) music and art schools' 18 teachers of trumpet specialty participated. It was determined that there are not methodological publications and literature for the early stage of trumpeters' education, many respondents use a little literature of Western countries' methodical teaching trumpet at the early stage of education in their pedagogical work. Teachers who are using these publications achieve significantly better results of their students in various national and international competitions and festivals. The hypothesis of the research approved: the most trumpeters' teachers – at the early stage of trumpeters' education do not use various literature from the Western countries, often in their pedagogical work guided by their experience. The author of this thesis has prepared the program for the music and art schools and recommendations for the trumpeters' at the early stage of education.

The aim of the Master's degree thesis – to analyse the problems of the right playing the trumpet: formation of (physical and psychological) skills, motivation of the young trumpeters determinant factors, the attitude of the trumpet teachers towards the various countries of the trumpet, schools and methodologies. In the theoretical part of the thesis formal education complementing the education legislation is examined, childhood developmental stages are presented, Russian and Western countries' various trumpeter's training schools at the early stage of education are presented. In the second part of the thesis the author analyses the specifics of playing the trumpet and principles, a variety of teaching methods playing the trumpet are reviewed. In a quantitative research aimed to find out application possibilities of various methods and the efficiency at the early stage of education of playing the trumpet. With a reference to the raised hypothetical assumption the research was carried out that many trumpet's teachers use outdated techniques, they are not familiar with a variety of innovative and effective educational methods at the early stage of the trumpeters' education. In the research Telsiai district (Plunge, Telsiai, Mazeikiai, Seda, Plateliai, Rietavas) music and art schools' 18 teachers of trumpet specialty participated. It was determined that there are not methodological publications and literature for the early stage of trumpeters' education, many respondents use a little literature of Western countries' methodical teaching trumpet at the early stage of education in their pedagogical work. Teachers who are using these publications achieve significantly better results of their students in various national and international competitions and festivals. The hypothesis of the research approved: the most trumpeters' teachers – at the early stage of trumpeters' education do not use various literature from the Western countries, often in their pedagogical work guided by their experience. The author of this thesis has prepared the program for the music and art schools and recommendations for the trumpeters' at the early stage of education.

The article examines questions of compensation for non-pecuniary damage as an expression of the state's attitude towards human life. The article introduces the definition of non-pecuniary damage and urges to use provisions of criminal law, instead of civil law, to acknowledge a person as a victim. It also analyses key provisions of compensation for non-pecuniary damage in homicide cases that are related to the totality of objective and subjective elements of offence composition. The author pays particular attention to the issues of legal regulation in determination of the value of non-pecuniary damage and court practice in compensation of non-pecuniary damage. The author believes that Lithuanian society still exalts spiritual suffering, while its material value is hardly recognized, for which the judicial process, which should tackle the question of non-pecuniary damage, often turns into a process where the main concern is the protection of defendant's material welfare and what amount they would be able to pay. The compensation for non-pecuniary damage is not only a question of proving facts, it is foremost the question of the "price" of the murdered. This is why the interests of a victim shouldn't be collated to making a profit of disaster. The court makes decisions in specific cases and applies the legal norms created by the legislator by using facts, logical and rational arguments. By acting in the name of the state and in its interests, the court should firstly take into account the scale of values set by laws and recognized by the state; what is the priority - human life, the victim's pain of loss and suffering or the defendant's age, their material and family status. The court should determine that the defendant killed a person and by doing so they disregarded the highest value, therefore the relatives of the murdered must receive a just compensation. Only in this way the court can clearly set the priority of life over other values; by assessing it adequately, it expresses the state's attitude towards murder.

The article examines questions of compensation for non-pecuniary damage as an expression of the state's attitude towards human life. The article introduces the definition of non-pecuniary damage and urges to use provisions of criminal law, instead of civil law, to acknowledge a person as a victim. It also analyses key provisions of compensation for non-pecuniary damage in homicide cases that are related to the totality of objective and subjective elements of offence composition. The author pays particular attention to the issues of legal regulation in determination of the value of non-pecuniary damage and court practice in compensation of non-pecuniary damage. The author believes that Lithuanian society still exalts spiritual suffering, while its material value is hardly recognized, for which the judicial process, which should tackle the question of non-pecuniary damage, often turns into a process where the main concern is the protection of defendant's material welfare and what amount they would be able to pay. The compensation for non-pecuniary damage is not only a question of proving facts, it is foremost the question of the "price" of the murdered. This is why the interests of a victim shouldn't be collated to making a profit of disaster. The court makes decisions in specific cases and applies the legal norms created by the legislator by using facts, logical and rational arguments. By acting in the name of the state and in its interests, the court should firstly take into account the scale of values set by laws and recognized by the state; what is the priority - human life, the victim's pain of loss and suffering or the defendant's age, their material and family status. The court should determine that the defendant killed a person and by doing so they disregarded the highest value, therefore the relatives of the murdered must receive a just compensation. Only in this way the court can clearly set the priority of life over other values; by assessing it adequately, it expresses the state's attitude towards murder.

Despite the started "Energy 2020 strategy" in 2010 and the European Commission statement that "Energy e{ciency is the most cost e~ective way to reduce emissions, improve energy security and competitiveness, make energy consumption more a~ordable for consumers as well as create employment, including in export industries" proposed year later, the a Directive on energy e{ciency (EED), which entered into forced on 4 December 2012, in Lithuania is still under development and harmonization with Lithuanian law system. ƒis article presents author opinion of national stakeholders' at Member States' level, gathered during analysis and practical experience in the sector. ƒe article is a +rst step to analyse the overall legal and political context of energy policy of the EU implementation in Lithuania, as well as of the Energy E{ciency Directive and its implementation in the country in particular. Key +ndings and recommendations presents as a main elements of the analysis provided in +ve main parts starting from the issues with a wide range of analysis of the EED and by proposing for energy e{ciency implementation provisions, procedures, conditions in Lithuania. ƒe article based on a legal and political basis for energy policy and energy e{ciency in the EU and Lithuania before and a…er the Energy E{ciency Directive entered into force. Directive 2012/27/EU establishes a common framework of measures for the promotion. Entered into force Directive of energy e{ciency within the European Union in order to ensure the EU 2020 20 per cent headline target on energy e{ciency declared as a aim to achieved, and to pave the way for further energy e{ciency improvements beyond that date. It also laid down rules designed to remove barriers in the energy market and overcome market failures that impede e{ciency in the supply and use of energy, and provides for the establishment of indicative national energy e{ciency targets for 2020. ƒe requirements laid down in the EED were the minimum requirements for Member States. However, Lithuania was not and is not prepared for even minimum reducing energy consumption requirements. To achieve this, each Member State were obligated to set an indicative national energy e{ciency targets, based on either primary or +nal energy consumption, primary or +nal energy savings, or energy intensity. Moreover, according this article analysis, the author states that no one of requirements were not correctly implemented or implemented by the full scope.