Suchergebnisse

Research object – creativity education in physical education lessons. Hypotheses: 1. Students and teachers opinion about to creativity education about physical education lessons is different. 2. Girls and boys attitudes towards the education of creativity in physical education lessons are different. Research target – find out teachers and students attitudes towards the education of creativity in physical education lessons. Research objectives: 1. Analyze scientific literature and discuss the concept of creativity, factors influencing and inhibit creativity and creativity in education physical education classes. 2. To determine student"s approach to creativity education during physical education lessons. 3. Compare girls and boys attitude about creativity education. 7 4. Compare the IX – X and XI – XII classes" students approach to creativity education during physical education lessons. 5. Set the physical education teacher's approach to creativity education during physical education lessons. 6. Comparison of physical culture teachers' and students' attitudes towards the education of creativity in physical education lessons. Conclusions: 1. Consensus in the scientific literature on the concept of creativity is not, but in my opinion, this is a person's ability to solve tasks and issues an original, flexible and efficient. Creativity leads to inheritance, environmental influences, and both factors together. Creativity inhibits criticism, evaluation and personal growth unfavorable political system. Only a creative teacher can develop creative personalities. Therefore, modern physical education lesson the teacher must ensure creativity, critical thinking, the ability to work in a group. 2. 74, 9% of the students ' point of view (p. < 0, 05), creativity is innate and partly a desire to grow as students. Many students refer desire to improve for a creative personality, which is manifested through the originality. Teachers more favorably assesses the student's ability to adapt to one another and create a task for something new, but in psychical education classes" creativity educating tasks are assigned rarely. Creativity is educated only partially because of the development of physical education teacher is a partially creative. 3. The analysis of questionnaire data, disaggregated by sex, it should be noted that even a significant disagreed when p<0.05, so all this data confirm a second hypothesis that boys and girls differ in opinion on the creativity education and its" development through psychical education lessons. 4. Taking into account the classes have not received significant difference that creativity is innate or the result of education. In all other aspects of the students' approach to creativity education in accordance with the classes differed significantly (p < 0, 05). 5. 79,5% of teachers think that creativity is innate and partly educated. Most of the teachers described themselves as a likeness of new impressions, although in physical education classes creativity developing tasks are rare and the educates creativity only in part. In terms of teachers, students" lack of initiative prevents them from being creative in physical education classes. In teachers" point of view, for physical education lesson to be more creative, students lack of self-expression. 6. 56,4% of teachers believe (p< 0,05), that creativity leads to an environment in which student grow, where family, friends, teachers are and the creativity development is engaging in an activity that can be suppressed by the authoritarian relationships, strict discipline, and the negative 8 reaction of the teacher. Pupils in terms of criticism. (47.6 percent) creativity is determined by the environment in which the student grow, where family, friends, teachers are and creativity education condition is freedom of expression, which is not suppressed by authoritarian relationships, strict discipline, and the negative reaction of the teacher and criticism. Teachers and students think different what could make the psychical education lessons more creative. So while students and teachers aims in physical education lessons are quite similar, but their views on this issue are different, and this confirms the first raised hypothesis.

General Norm of Anti-Avoidance in Corporation Income Tax: Concept and Assessment The main topics that are being discussed in this master's degree thesis are substance over form principle and the new general anti-abuse rule in Corporate tax law. Such decision was made based on similarities in application of these 2 topics. Substance over form principle is being applied in such cases, when there were infringements made in tax laws benefit's purpose and these benefits were the only tax payer's objective and therefore, no actual economic activity was being conducted. The new general anti-abuse rule added to Lithuanian tax system is based on European Union directive Nr. 2016/1164 and Organization's for Economic Co-operation and Development work and recommendations considering Base Erosion and Profit Shifting. Therefore, when general anti-abuse rule is being evaluated, is has also to be evaluated based on its explanations in other countries, organizations or European Court of Justice. General anti-abuse rule is similar to substance over form principle, however, its application is harsher and tax payer has to provide proof, that not only his economic activity is genuine, but he also did not have any significant desire to obtain tax benefits. In both cases, tax administrator is obliged to properly evaluate all circumstances and make a decision if taxpayers economic activity is not genuine. To do this, tax administrator has to evaluate all available circumstances, as there is no exhaustive list of such circumstances. In Lithuania, general anti-abuse rule can also be evaluated base on Corporate tax's article's 32(6), which is regulating general rule of combating abuse in parent companies and existing subsidiaries.

General Norm of Anti-Avoidance in Corporation Income Tax: Concept and Assessment The main topics that are being discussed in this master's degree thesis are substance over form principle and the new general anti-abuse rule in Corporate tax law. Such decision was made based on similarities in application of these 2 topics. Substance over form principle is being applied in such cases, when there were infringements made in tax laws benefit's purpose and these benefits were the only tax payer's objective and therefore, no actual economic activity was being conducted. The new general anti-abuse rule added to Lithuanian tax system is based on European Union directive Nr. 2016/1164 and Organization's for Economic Co-operation and Development work and recommendations considering Base Erosion and Profit Shifting. Therefore, when general anti-abuse rule is being evaluated, is has also to be evaluated based on its explanations in other countries, organizations or European Court of Justice. General anti-abuse rule is similar to substance over form principle, however, its application is harsher and tax payer has to provide proof, that not only his economic activity is genuine, but he also did not have any significant desire to obtain tax benefits. In both cases, tax administrator is obliged to properly evaluate all circumstances and make a decision if taxpayers economic activity is not genuine. To do this, tax administrator has to evaluate all available circumstances, as there is no exhaustive list of such circumstances. In Lithuania, general anti-abuse rule can also be evaluated base on Corporate tax's article's 32(6), which is regulating general rule of combating abuse in parent companies and existing subsidiaries.

General Norm of Anti-Avoidance in Corporation Income Tax: Concept and Assessment The main topics that are being discussed in this master's degree thesis are substance over form principle and the new general anti-abuse rule in Corporate tax law. Such decision was made based on similarities in application of these 2 topics. Substance over form principle is being applied in such cases, when there were infringements made in tax laws benefit's purpose and these benefits were the only tax payer's objective and therefore, no actual economic activity was being conducted. The new general anti-abuse rule added to Lithuanian tax system is based on European Union directive Nr. 2016/1164 and Organization's for Economic Co-operation and Development work and recommendations considering Base Erosion and Profit Shifting. Therefore, when general anti-abuse rule is being evaluated, is has also to be evaluated based on its explanations in other countries, organizations or European Court of Justice. General anti-abuse rule is similar to substance over form principle, however, its application is harsher and tax payer has to provide proof, that not only his economic activity is genuine, but he also did not have any significant desire to obtain tax benefits. In both cases, tax administrator is obliged to properly evaluate all circumstances and make a decision if taxpayers economic activity is not genuine. To do this, tax administrator has to evaluate all available circumstances, as there is no exhaustive list of such circumstances. In Lithuania, general anti-abuse rule can also be evaluated base on Corporate tax's article's 32(6), which is regulating general rule of combating abuse in parent companies and existing subsidiaries.

General Norm of Anti-Avoidance in Corporation Income Tax: Concept and Assessment The main topics that are being discussed in this master's degree thesis are substance over form principle and the new general anti-abuse rule in Corporate tax law. Such decision was made based on similarities in application of these 2 topics. Substance over form principle is being applied in such cases, when there were infringements made in tax laws benefit's purpose and these benefits were the only tax payer's objective and therefore, no actual economic activity was being conducted. The new general anti-abuse rule added to Lithuanian tax system is based on European Union directive Nr. 2016/1164 and Organization's for Economic Co-operation and Development work and recommendations considering Base Erosion and Profit Shifting. Therefore, when general anti-abuse rule is being evaluated, is has also to be evaluated based on its explanations in other countries, organizations or European Court of Justice. General anti-abuse rule is similar to substance over form principle, however, its application is harsher and tax payer has to provide proof, that not only his economic activity is genuine, but he also did not have any significant desire to obtain tax benefits. In both cases, tax administrator is obliged to properly evaluate all circumstances and make a decision if taxpayers economic activity is not genuine. To do this, tax administrator has to evaluate all available circumstances, as there is no exhaustive list of such circumstances. In Lithuania, general anti-abuse rule can also be evaluated base on Corporate tax's article's 32(6), which is regulating general rule of combating abuse in parent companies and existing subsidiaries.

This master thesis is relevant to modern society that cherishesdemocratic values. The application of the community policing modelin different countries symbolizes their progress, desire and willingness to start cooperation, while at the same time reducing the separation between the public and the police authorities. The public view of the police as it is only a state power structure rather than as a social partner, causes big problematic issues these days. Seeking to find out how to restore the lost relationship between police and community, this master's thesis analyzed the emergence and prevalence of community policing in foreign countries, examined what influence and effect community needs, political and other factors had on the implementation of community policing model. While analyzing the peculiarities of implementation of the community police model, the factors determining the effectiveness of this model in various countries have been evaluated, the countries have been chosen on the basis of issues that are important to contemporarysociety as, experience, values, high crime rates, the spending of people who profess the religion of Islam. The conclusions in this master thesis regarding the perspective of community policing are reached, in both - countries that started to implement this model such as Lithuania and countries that are in preparations to do so. Recommendations regarding the effectiveness of implementation of this model which are connected with the community needs analysis, preparation of police officers for implementation of this model, centralization of police institution, hierarchy, the main principles of activity, adaptation of new technology and formation of the image of the police officers are presented.

This master thesis is relevant to modern society that cherishesdemocratic values. The application of the community policing modelin different countries symbolizes their progress, desire and willingness to start cooperation, while at the same time reducing the separation between the public and the police authorities. The public view of the police as it is only a state power structure rather than as a social partner, causes big problematic issues these days. Seeking to find out how to restore the lost relationship between police and community, this master's thesis analyzed the emergence and prevalence of community policing in foreign countries, examined what influence and effect community needs, political and other factors had on the implementation of community policing model. While analyzing the peculiarities of implementation of the community police model, the factors determining the effectiveness of this model in various countries have been evaluated, the countries have been chosen on the basis of issues that are important to contemporarysociety as, experience, values, high crime rates, the spending of people who profess the religion of Islam. The conclusions in this master thesis regarding the perspective of community policing are reached, in both - countries that started to implement this model such as Lithuania and countries that are in preparations to do so. Recommendations regarding the effectiveness of implementation of this model which are connected with the community needs analysis, preparation of police officers for implementation of this model, centralization of police institution, hierarchy, the main principles of activity, adaptation of new technology and formation of the image of the police officers are presented.

The places and their objects convey to society plentiful experience, emotions and give the possibility to act. As it is stressed in the paper, at present the close relationship between the village (native culture) and its inhabitants is very significant. In the author's opinion, it can reduce the migration from the country. Now we can see new division of land, new methods of farming and sometimes new infrastructure in the country. However the ageing of people and many old destroyed buildings are observable too. In the paper the village values from the side of urban people are investigated; the material shoes that inhabitants of cities value the village for its nature, fresh air, vast space, friendly people. Unattractive features arc old infrastructure, some degradation of villagers. People are connected with places physically or in their memory and imagination. Places are constructed of a particular constellation of relations articulated together at a particular locus, particular interactions and mutual articulations of social relations, social processes, experiences and understandings. In the investigation of space sociologists reveal different meanings of places: f. c. the risk of Ignalina Nuclear power station. In the culture of Visaginas inhabitants we feel the influence of Russian, Lithuanian and global culture. In the years of transition to democracy the question of national issue in Visaginas became a significant theme, as a desire to express identity and conscience. The process of democratization enables the voices of all national groups and gives them a possibility to have a right to maintain their heritage culture. The non-Lithuanian population has troubles with the understanding of the state language.

The places and their objects convey to society plentiful experience, emotions and give the possibility to act. As it is stressed in the paper, at present the close relationship between the village (native culture) and its inhabitants is very significant. In the author's opinion, it can reduce the migration from the country. Now we can see new division of land, new methods of farming and sometimes new infrastructure in the country. However the ageing of people and many old destroyed buildings are observable too. In the paper the village values from the side of urban people are investigated; the material shoes that inhabitants of cities value the village for its nature, fresh air, vast space, friendly people. Unattractive features arc old infrastructure, some degradation of villagers. People are connected with places physically or in their memory and imagination. Places are constructed of a particular constellation of relations articulated together at a particular locus, particular interactions and mutual articulations of social relations, social processes, experiences and understandings. In the investigation of space sociologists reveal different meanings of places: f. c. the risk of Ignalina Nuclear power station. In the culture of Visaginas inhabitants we feel the influence of Russian, Lithuanian and global culture. In the years of transition to democracy the question of national issue in Visaginas became a significant theme, as a desire to express identity and conscience. The process of democratization enables the voices of all national groups and gives them a possibility to have a right to maintain their heritage culture. The non-Lithuanian population has troubles with the understanding of the state language.

The places and their objects convey to society plentiful experience, emotions and give the possibility to act. As it is stressed in the paper, at present the close relationship between the village (native culture) and its inhabitants is very significant. In the author's opinion, it can reduce the migration from the country. Now we can see new division of land, new methods of farming and sometimes new infrastructure in the country. However the ageing of people and many old destroyed buildings are observable too. In the paper the village values from the side of urban people are investigated; the material shoes that inhabitants of cities value the village for its nature, fresh air, vast space, friendly people. Unattractive features arc old infrastructure, some degradation of villagers. People are connected with places physically or in their memory and imagination. Places are constructed of a particular constellation of relations articulated together at a particular locus, particular interactions and mutual articulations of social relations, social processes, experiences and understandings. In the investigation of space sociologists reveal different meanings of places: f. c. the risk of Ignalina Nuclear power station. In the culture of Visaginas inhabitants we feel the influence of Russian, Lithuanian and global culture. In the years of transition to democracy the question of national issue in Visaginas became a significant theme, as a desire to express identity and conscience. The process of democratization enables the voices of all national groups and gives them a possibility to have a right to maintain their heritage culture. The non-Lithuanian population has troubles with the understanding of the state language.

The places and their objects convey to society plentiful experience, emotions and give the possibility to act. As it is stressed in the paper, at present the close relationship between the village (native culture) and its inhabitants is very significant. In the author's opinion, it can reduce the migration from the country. Now we can see new division of land, new methods of farming and sometimes new infrastructure in the country. However the ageing of people and many old destroyed buildings are observable too. In the paper the village values from the side of urban people are investigated; the material shoes that inhabitants of cities value the village for its nature, fresh air, vast space, friendly people. Unattractive features arc old infrastructure, some degradation of villagers. People are connected with places physically or in their memory and imagination. Places are constructed of a particular constellation of relations articulated together at a particular locus, particular interactions and mutual articulations of social relations, social processes, experiences and understandings. In the investigation of space sociologists reveal different meanings of places: f. c. the risk of Ignalina Nuclear power station. In the culture of Visaginas inhabitants we feel the influence of Russian, Lithuanian and global culture. In the years of transition to democracy the question of national issue in Visaginas became a significant theme, as a desire to express identity and conscience. The process of democratization enables the voices of all national groups and gives them a possibility to have a right to maintain their heritage culture. The non-Lithuanian population has troubles with the understanding of the state language.

The places and their objects convey to society plentiful experience, emotions and give the possibility to act. As it is stressed in the paper, at present the close relationship between the village (native culture) and its inhabitants is very significant. In the author's opinion, it can reduce the migration from the country. Now we can see new division of land, new methods of farming and sometimes new infrastructure in the country. However the ageing of people and many old destroyed buildings are observable too. In the paper the village values from the side of urban people are investigated; the material shoes that inhabitants of cities value the village for its nature, fresh air, vast space, friendly people. Unattractive features arc old infrastructure, some degradation of villagers. People are connected with places physically or in their memory and imagination. Places are constructed of a particular constellation of relations articulated together at a particular locus, particular interactions and mutual articulations of social relations, social processes, experiences and understandings. In the investigation of space sociologists reveal different meanings of places: f. c. the risk of Ignalina Nuclear power station. In the culture of Visaginas inhabitants we feel the influence of Russian, Lithuanian and global culture. In the years of transition to democracy the question of national issue in Visaginas became a significant theme, as a desire to express identity and conscience. The process of democratization enables the voices of all national groups and gives them a possibility to have a right to maintain their heritage culture. The non-Lithuanian population has troubles with the understanding of the state language.

The places and their objects convey to society plentiful experience, emotions and give the possibility to act. As it is stressed in the paper, at present the close relationship between the village (native culture) and its inhabitants is very significant. In the author's opinion, it can reduce the migration from the country. Now we can see new division of land, new methods of farming and sometimes new infrastructure in the country. However the ageing of people and many old destroyed buildings are observable too. In the paper the village values from the side of urban people are investigated; the material shoes that inhabitants of cities value the village for its nature, fresh air, vast space, friendly people. Unattractive features arc old infrastructure, some degradation of villagers. People are connected with places physically or in their memory and imagination. Places are constructed of a particular constellation of relations articulated together at a particular locus, particular interactions and mutual articulations of social relations, social processes, experiences and understandings. In the investigation of space sociologists reveal different meanings of places: f. c. the risk of Ignalina Nuclear power station. In the culture of Visaginas inhabitants we feel the influence of Russian, Lithuanian and global culture. In the years of transition to democracy the question of national issue in Visaginas became a significant theme, as a desire to express identity and conscience. The process of democratization enables the voices of all national groups and gives them a possibility to have a right to maintain their heritage culture. The non-Lithuanian population has troubles with the understanding of the state language.

Societies in every country face the negative phenomenon known as unemployment. The government in every country could make full employment of their respective labour force a primary policy objective. However, this goal is impossible to achieve as evidenced by the fact that even the most developed countries can not avoid unemployment. Furthermore, natural unemployment is even useful for the economy. Every individual desires to have a good job and to earn a good salary. A high unemployment rate in the country indicates that many resources are not being used properly and are consequently being wasted. Unemployment causes many problems for a person. These problems are not only financial, but also personal. It is very important to note, that unemployment not only influences the lives of the single man and his family, but also impacts every person in the country as a whole complex. Women's unemployment is an exceptional part of common unemployment. If one compares separate segments in the labour market, such as the youth or handicapped, it is evident that different reasons cause the origin of women's unemployment. For instance, women are more emotionally vulnerable and physically weaker. In addition, women in the labour market often face discrimination. Women's unemployment is not only a big problem in Lithuania, but also it is a major concern in the whole world. The purpose of this paper is to evaluate the situation of women in Lithuania's labour market. In order to obtain this goal, it is necessary to resolve several issues. Primarily, it is essential to explain the theoretical meaning of unemployment, to find the main factors that influence women's unemployment, and to discover possible solutions for women's unemployment.

Societies in every country face the negative phenomenon known as unemployment. The government in every country could make full employment of their respective labour force a primary policy objective. However, this goal is impossible to achieve as evidenced by the fact that even the most developed countries can not avoid unemployment. Furthermore, natural unemployment is even useful for the economy. Every individual desires to have a good job and to earn a good salary. A high unemployment rate in the country indicates that many resources are not being used properly and are consequently being wasted. Unemployment causes many problems for a person. These problems are not only financial, but also personal. It is very important to note, that unemployment not only influences the lives of the single man and his family, but also impacts every person in the country as a whole complex. Women's unemployment is an exceptional part of common unemployment. If one compares separate segments in the labour market, such as the youth or handicapped, it is evident that different reasons cause the origin of women's unemployment. For instance, women are more emotionally vulnerable and physically weaker. In addition, women in the labour market often face discrimination. Women's unemployment is not only a big problem in Lithuania, but also it is a major concern in the whole world. The purpose of this paper is to evaluate the situation of women in Lithuania's labour market. In order to obtain this goal, it is necessary to resolve several issues. Primarily, it is essential to explain the theoretical meaning of unemployment, to find the main factors that influence women's unemployment, and to discover possible solutions for women's unemployment.