Suchergebnisse

Equal opportunities to study in higher education institutions for disabled people are guaranteed by national legislation. However, in practice students with disabilities face various kind of problems while pursuing for education. The goal of this dissertation is to create a grounded theory about disabled students participation in Lithuanian higher education institutions. The research questions were formulated: how are disabled students implementing their agency while participating in the study process in higher education institutions? How does the creation of studying conditions take place in higher education institutions regarding the interaction between disabled students and the members of the academic community? How does the disabled student's identity change during participation in higher education? The Grounded Theory was chosen here as the methodology of qualitative research. There have been conducted 32 semi-structured interviews with students having different kind of disabilities. Grounded theory about disabled students' participation in Lithuanian higher education institutions was created. This theory does reveal that the reasons of disabled students' individual acts are the restrictions of participation in institutions as well as their aspiration of equality. Disabled students are starting to eliminate the restrictions of participation according to their capacities. Empirical data is analyzed in the light of A. Giddens' theory of structuration, models of disability, changing identity and other researches in this field. Created grounded theory about disabled students participation does confirm the main idea of A. Giddens theory of structuration that disabled students starts to reproduce the structure of higher education institution while implementing their agency and the structure in turn does restrict their actions.

In this article there, aa conditional release from the correction institutions is analysed, which was setup by the Punishment Enforcement Code of the Republic of Lithuania as an alternative to freedom deprivation punishment. Without looking into the process of historical development, to analyse the problems of conditional release from the correction institutions realisation and how to deal with them. Lithuanian legal regulations are compared to international documents, which are related with alternative to freedom deprivation punishment (Tokyo Rules (1990), European Rules on Prison Leave (1982), European Rules on social reactions to juvenile delinquency (1987), European Rules on Community Sanctions and Measures (1992), European Recommendation on Concerning Prison Overcrowding and Prison Population Inflation (1999), European Rules on Community Sanctions and Measures (2000), European Rules on Conditional release (parole) (2003)). Conditional release from the correction institutions legal regulations in foreign countries are looked over, an experience of conditional release from the correction institutions implementation in Lithuania and abroad and, most importantly, landmarks of conditional release from the correction institutions institution improvement had been given. The article is based on the national documents and the documents of the United Nations and the Council of Europe, legal regulations and practice of conditional release from the correction institutions in foreign countries. ; Šiame straipsnyje nagrinėjamas Lietuvos Respublikos bausmių vykdymo kodekse įteisintas institutas – lygtinis paleidimas iš pataisos įstaigų, kaip alternatyva laisvės atėmimui. Straipsnyje, nesigilinant į šio instituto formavimosi raidą, siekiama apžvelgti lygtinio paleidimo iš pataisos įstaigų turinį, išanalizuoti lygtinio paleidimo iš pataisos įstaigų instituto įgyvendinimo problemas ir pasiūlyti priemones joms pašalinti, palyginti, ar Lietuvos teisinis lygtinio paleidimo reguliavimas atitinka pagrindinių tarptautinių dokumentų, susijusių su alternatyvomis laisvės atėmimo bausmei, nuostatas, taip pat palyginti nacionalinę bei užsienio valstybių patirtį, įgyvendinant lygtinio paleidimo iš pataisos įstaigų institutą. Palyginti tai su Jungtinių Tautų Organizacijos (toliau – JTO) standartinėmis minimaliomis su laisvės atėmimu nesusijusių priemonių taisyklėmis (Tokijo taisyklėmis), Europos Tarybos Ministrų komiteto rekomendacija Nr. R (82) 16 "Dėl paleidimo iš kalėjimo", Europos Tarybos Ministrų komiteto rekomendacija Nr. (87) 20 "Dėl socialinės reakcijos į nepilnamečių nusikalstamumą", Europos Tarybos Ministrų komiteto rekomendacija Nr. R (92) 16 "Dėl Europos bendruomenės sankcijų ir priemonių taisyklių", Europos Tarybos Ministrų komiteto rekomendacija Nr. R (99) 22 "Dėl kalėjimų perpildymo ir kalėjimų populiacijos padidėjimo", Europos Tarybos Ministrų komiteto rekomendacija Rec (2000) 22 "Dėl Europos bendruomeninių sankcijų ir priemonių taisyklių taikymo tobulinimo", Europos Tarybos Ministrų komiteto rekomendacija Rec (2003) 22 valstybėms narėms "Dėl lygtinio paleidimo (parolio)". Straipsnyje pateikiamos gairės dėl lygtinio paleidimo iš pataisos įstaigų instituto teisinio reguliavimo ir nuteistųjų resocializacijos tobulinimo.

It has been analyzed in this article the development of internal institutions of Lithuanian municipalities during the latest three years, emphasizing principal impact of the Constitutional Court's decisions (2002 and 2004). The main attention is committed to the new municipal institution – the executive director, analysis of its activities and interaction with other subjects of municipal administration. It has been discussed the consequences of re-distribution of power after establishing of aforementioned executive institution. It has been shown the atrophy of the political government/ administration cleavage, when the separation of representative and executive power has been actually implemented on local level.

It has been analyzed in this article the development of internal institutions of Lithuanian municipalities during the latest three years, emphasizing principal impact of the Constitutional Court's decisions (2002 and 2004). The main attention is committed to the new municipal institution – the executive director, analysis of its activities and interaction with other subjects of municipal administration. It has been discussed the consequences of re-distribution of power after establishing of aforementioned executive institution. It has been shown the atrophy of the political government/ administration cleavage, when the separation of representative and executive power has been actually implemented on local level.

It has been analyzed in this article the development of internal institutions of Lithuanian municipalities during the latest three years, emphasizing principal impact of the Constitutional Court's decisions (2002 and 2004). The main attention is committed to the new municipal institution – the executive director, analysis of its activities and interaction with other subjects of municipal administration. It has been discussed the consequences of re-distribution of power after establishing of aforementioned executive institution. It has been shown the atrophy of the political government/ administration cleavage, when the separation of representative and executive power has been actually implemented on local level.

The dissertation focuses on theoretical-legal aspects of the regulatory impact of the tax laws on the activity of the credit institutions. The first part of the dissertation is dedicated for theoretical (doctrinal) justification and demonstration of the suitability of the tax laws for the regulation of the credit institutions. It reveals the main features, the legitimacy conditions and the main principles of the regulatory impact of the tax laws on the activity of the credit institutions. The second part of the dissertation analyses the main concepts of credit institutions' aimed regulatory taxes and on these concepts based factually applied tax norms which are aimed to regulate credit institutions' activity. In the second part there are also analyzed the most popular and the most attention given recent initiatives and proposals aimed to regulate the activity of the credit institutions with tax norms. The third part of the dissertation analyses the Lithuanian system of the tax norms, seeking to explore and assess the usage of the national system of the tax norms for the regulation of the credit institutions' activity. The dissertation is finished by presenting the most important conclusions which summarize the results of research and the main research objectives. Also in the end of the dissertation there is given certain proposals aimed to improve the quality of the regulation of the credit institutions' activity also the quality of the national system of the tax norms.

The dissertation focuses on theoretical-legal aspects of the regulatory impact of the tax laws on the activity of the credit institutions. The first part of the dissertation is dedicated for theoretical (doctrinal) justification and demonstration of the suitability of the tax laws for the regulation of the credit institutions. It reveals the main features, the legitimacy conditions and the main principles of the regulatory impact of the tax laws on the activity of the credit institutions. The second part of the dissertation analyses the main concepts of credit institutions' aimed regulatory taxes and on these concepts based factually applied tax norms which are aimed to regulate credit institutions' activity. In the second part there are also analyzed the most popular and the most attention given recent initiatives and proposals aimed to regulate the activity of the credit institutions with tax norms. The third part of the dissertation analyses the Lithuanian system of the tax norms, seeking to explore and assess the usage of the national system of the tax norms for the regulation of the credit institutions' activity. The dissertation is finished by presenting the most important conclusions which summarize the results of research and the main research objectives. Also in the end of the dissertation there is given certain proposals aimed to improve the quality of the regulation of the credit institutions' activity also the quality of the national system of the tax norms.

The dissertation focuses on theoretical-legal aspects of the regulatory impact of the tax laws on the activity of the credit institutions. The first part of the dissertation is dedicated for theoretical (doctrinal) justification and demonstration of the suitability of the tax laws for the regulation of the credit institutions. It reveals the main features, the legitimacy conditions and the main principles of the regulatory impact of the tax laws on the activity of the credit institutions. The second part of the dissertation analyses the main concepts of credit institutions' aimed regulatory taxes and on these concepts based factually applied tax norms which are aimed to regulate credit institutions' activity. In the second part there are also analyzed the most popular and the most attention given recent initiatives and proposals aimed to regulate the activity of the credit institutions with tax norms. The third part of the dissertation analyses the Lithuanian system of the tax norms, seeking to explore and assess the usage of the national system of the tax norms for the regulation of the credit institutions' activity. The dissertation is finished by presenting the most important conclusions which summarize the results of research and the main research objectives. Also in the end of the dissertation there is given certain proposals aimed to improve the quality of the regulation of the credit institutions' activity also the quality of the national system of the tax norms.

The dissertation focuses on theoretical-legal aspects of the regulatory impact of the tax laws on the activity of the credit institutions. The first part of the dissertation is dedicated for theoretical (doctrinal) justification and demonstration of the suitability of the tax laws for the regulation of the credit institutions. It reveals the main features, the legitimacy conditions and the main principles of the regulatory impact of the tax laws on the activity of the credit institutions. The second part of the dissertation analyses the main concepts of credit institutions' aimed regulatory taxes and on these concepts based factually applied tax norms which are aimed to regulate credit institutions' activity. In the second part there are also analyzed the most popular and the most attention given recent initiatives and proposals aimed to regulate the activity of the credit institutions with tax norms. The third part of the dissertation analyses the Lithuanian system of the tax norms, seeking to explore and assess the usage of the national system of the tax norms for the regulation of the credit institutions' activity. The dissertation is finished by presenting the most important conclusions which summarize the results of research and the main research objectives. Also in the end of the dissertation there is given certain proposals aimed to improve the quality of the regulation of the credit institutions' activity also the quality of the national system of the tax norms.

The dissertation focuses on theoretical-legal aspects of the regulatory impact of the tax laws on the activity of the credit institutions. The first part of the dissertation is dedicated for theoretical (doctrinal) justification and demonstration of the suitability of the tax laws for the regulation of the credit institutions. It reveals the main features, the legitimacy conditions and the main principles of the regulatory impact of the tax laws on the activity of the credit institutions. The second part of the dissertation analyses the main concepts of credit institutions' aimed regulatory taxes and on these concepts based factually applied tax norms which are aimed to regulate credit institutions' activity. In the second part there are also analyzed the most popular and the most attention given recent initiatives and proposals aimed to regulate the activity of the credit institutions with tax norms. The third part of the dissertation analyses the Lithuanian system of the tax norms, seeking to explore and assess the usage of the national system of the tax norms for the regulation of the credit institutions' activity. The dissertation is finished by presenting the most important conclusions which summarize the results of research and the main research objectives. Also in the end of the dissertation there is given certain proposals aimed to improve the quality of the regulation of the credit institutions' activity also the quality of the national system of the tax norms.

The dissertation focuses on theoretical-legal aspects of the regulatory impact of the tax laws on the activity of the credit institutions. The first part of the dissertation is dedicated for theoretical (doctrinal) justification and demonstration of the suitability of the tax laws for the regulation of the credit institutions. It reveals the main features, the legitimacy conditions and the main principles of the regulatory impact of the tax laws on the activity of the credit institutions. The second part of the dissertation analyses the main concepts of credit institutions' aimed regulatory taxes and on these concepts based factually applied tax norms which are aimed to regulate credit institutions' activity. In the second part there are also analyzed the most popular and the most attention given recent initiatives and proposals aimed to regulate the activity of the credit institutions with tax norms. The third part of the dissertation analyses the Lithuanian system of the tax norms, seeking to explore and assess the usage of the national system of the tax norms for the regulation of the credit institutions' activity. The dissertation is finished by presenting the most important conclusions which summarize the results of research and the main research objectives. Also in the end of the dissertation there is given certain proposals aimed to improve the quality of the regulation of the credit institutions' activity also the quality of the national system of the tax norms.

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]