Suchergebnisse

The subject of analysis in this article is the image of letter in Lithuanian folklore. Letter writing in the traditional Lithuanian rural community of the end of the 19th–the first half of the 20th century was perceived as an outstanding cultural activity, because of poor literacy available only to a small number of more educated persons, who used to aid the illiterate members of the community in contacting their relatives that had ended far away from home. In letter writing, certain established principles of text composition, related both to the old epistolary culture and to the more modern, media-spread recommendations regarding writing of letters used to be adhered to, besides, certain elements of oral tradition used to be kept in mind as well. The specific approach to letters as things-signs, characteristic for the illiterate part of the traditional society is noteworthy. It is very probable that against the general background of traditional cultural images, letters used to be frequently perceived not only as written messages possessing certain contents, but also as generalized symbols of news, closely linked in folklore with earlier elements of communication, such as kerchief, ring, sash, or the like. Epistolary images are characteristic to various genres of Lithuanian folklore. Yet the greatest variety of motives describing letter writing, sending, and reading is found in folksongs, especially in the military-historical and love songs. While analyzing motives of letter. [to full text]

Rules for the valuation of goods at customs being essential instrument while determining the duty to be paid on an imported good if the rate of duty is ad valorem is to be regarded as one of the non-tariff barrier for international trade. For this reason, WTO agreement on customs valuation, which aims for a fair, uniform and neutral system for the valuation of goods for customs purposes, has been implemented throughout EU in form of directly applicable Community Customs Code and its Implementing provisions. As a consequence, member states are free while enacting only subsidiary and complementary regulation. To be more precise, regulation of customs valuation provides a number of different methods which must be considered in strict order for arriving at the customs value. Firstly, in the most broad scope must be applied Transaction Value (if satisfying certain conditions), as it conforms to commercial realities. According to European Court of Justice doctrine, customs value must include all elements construing economic value of the goods, for this reason the concept of value is systematically developed in order to satisfy in the meaning of real transaction value. As a consequence of rejection of transaction value, subsidiary methods must be applied in strictly hierarchical order: Identical goods value, Similar goods value, Deductive value (which may be divided into contemporary sales, later sales and derived goods sale), Computed value (which is seldom applied in practice, unless in case of transaction between related person) and finally, Fall-back value method, involving all previous subsidiary methods in more flexible form. Finally, as far as regards member states, in particular Republic of Lithuania, as the most problematic areas might be pointed out unjustified refusal to apply the method of transaction value, consequently, this expand the scope of fall-back method.

Summary Licensing of the commercial banks as the a priori their activities risk reducing factor The primary objective of this master thesis is to examine authorization requirements of the credit institutions stated in the legal acts of the European Union, to analyse how the afore-mentioned requirements are transferred to the national legal acts of the Republic of Lithuania and to offer appropriate suggestions taking into consideration different practice of the chosen Member States. This master thesis consists of three sections: 1) Activities risk of the commercial banks and its anticipatory reduction by the authorization procedure. In this section of the master thesis author examines the conception of the activities risk of the commercial banks, clarifies its features and justifies its anticipatory reduction substantiality by the authorisation procedure; 2) Examination of the authorization requirements of the credit institutions stated in the legal acts of the European Union. The examination it is conducted consistently analysing the authorisation requirements beginning with the First banking directive and finishing with the authorisation requirements codifying directive 2006/48/EC of the European Parliament and the Council of 14 June 2006 relating to the taking up and pursuit of the business of the credit institutions (recast). The Single European Union Licence and obstacles of its implementation are the examination objects as well; 3) Transfer of the European Union authorization requirements to the national legal acts of the Republic of Lithuania, to the extent how they are related to the activities of the commercial banks of the Republic of Lithuania. In this section of the master thesis author analyses how the legislator of the Republic of Lithuania transferred afore-mentioned authorization requirements to the national legal acts. The master thesis is ended by giving summary of examined issues and presenting appropriate suggestions that are believed may cause positive influence on licensing process of the commercial banks in the Republic of Lithuania.

The relationship between the environment and society, are regulated by ecological demands entrenched in the ecological rules of law, with the view to ensure the birthright to live in clean and healthy environment. The breach of ecological demand, which is established with the aim to avoid the environmental pollution is the basis to apply the institute of legal liability. According to the nature and level of risk of violation, administrative, punitive and civil measures can be applied to the polluter. Commonly used is an administrative liability, meanwhile the punitive measures for environmental pollution, despite the theoretical regulation, practically has no affect. Whereas nearly every violation of environmental pollution causes the damage or the danger of damage to the environment, the remedies of civil law are also applied to the polluter, which are dedicated to compensate damage, caused by the violation. So the aim of the article is to analyse the main features of administrative liability – as mostly used type of liability, also to discuss the main points of legal regulation of penal and civil liability and to uncover the main problems of the regulation and its applications. Since the institute of liability for environmental pollution violations during last free years in Lithuania was widely modified on purpose to enforce the environmental requirements of European Union, the attention in the article also will be pied to the main transformations and its practical realisation.

In concluding contracts, individuals seek to create, change or annul their civil legal relations; therefore, in the contemporary legal society contracts are the main moving force of civil circulation and economy. Seeking to secure the legality and the stability of civil legal relations arising from contracts, the legislator has consolidated the institute of void contracts in legal acts. One of the conditions of contract validity (nullity), i.e. public order and good moral, is analysed in the thesis. The thesis attempts to define the concepts of public order and good moral, disclose their conception, analyse the relation between moral and law, define the criteria determining the norms of moral and law, assess the legal significance of public order and good moral for the validity of the contract and the volume of rights and duties of the contracting parties as well as determine the application and the criteria of applying and interpreting the validity conditions of the contract. A logical-analitical method, which has been manifested in discussing, comparing and analyzing the positions laid by judicial practice, legal acts and the authors of legal doctrine has mostly been used in the thesis. The above-mentioned validity condition of the contract is extremely significant for the Lithuanian contract law as it is relatively new in the Lithuanian Law. It was introduced only on 1 July 2001 after The Civil Code of the Republic of Lithuania came into force. Therefore, it has been little analysed in the doctrine on Lithuanian Law and the judicial practice is rather modest in this sphere.

Global coverage of individual competencies in knowledge society Saulė Gudauskaitė Summary Globalization is a suggestive term, which is often used in various contexts to describe a phenomenon of a field in world wide view. The term discusses the process of national economies integrated into global economy. First of all, globalization is characterized as a measure of internationalization. Competence means a complex action system, which takes in knowledge, knowledge abilities, strategies, as well as emotions and attitudes in effective governance of the competencies. Modern social life appeals not by traditions, but by changeable, creatable and renewed reflective knowledge. All social actions are analyzed all the time and modified when its needed by information and knowledge we get. There's a question, which knowledge is necessary in organization and which ones are even harmful? A competence is the ability to meet a complex demand successfully or carry out a complex activity or task. The problem is in defining and selecting key competencies, which draws into power relations, political decisions, national cultures or practical considerations. The relationship between the individual and society is dialectic and dynamic one as well as the content of a competence, which creates the most important value. The main questions in the article, which is part of doctoral thesis, are: what could I define as a competence, key competence for individual and how do employees evaluate their competencies in aspects of technology, novation, responsibility, life long learning and motivation?

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

The Directive 2004/48/EC of the European Parliament and of the Council of 29 April 2004 on the enforcement of intellectual property rights is the very first EU legislation aiming to approximate the legislative systems and to assimilate disparities in the field of intellectual property rights enforcement. In this paper we analyze the provisions of Directive 2004/48/EC related to the measures, procedures and remedies of intellectual property rights enforcement. Also, we evaluate the implementations of these provisions into the national legislatures of the EU Member states. The analysis focuses on Lithuania and some of the EU member states that have old traditions and essential differences on the matter: the United Kingdom, Germany and France. We do not attempt to examine all the civil remedies nor to describe thoroughly the practices of application of the civil remedies in the Member States in question; instead, the main attention in this paper is focused on the revelation of the legal nature of corresponding measures, procedures and remedies, and evaluation of appropriate implementations of Directive's provisions into the selected legislature systems. The paper references various international, regional and national legislations of the four states, judiciary practices, travaux préparatoires, jurisprudence; as well as various studies, papers and publications of Lithuanian and foreign authors.

Article 10 of the European Convention for the Protection of Human Rights is devoted to the freedom of expression, which includes freedom to hold opinions and to receive and impart information and ideas. Article 8 of the Convention protects private and family life, home, correspondence of every individual. By implementing one Conventional right a problem of other right's protection often occurs. It is a matter of great relevance while implementing Article 10 of the Convention which very often conflicts with Article 8 of the Convention. The fundamental principle which European Court of Human Rights invokes in his case- law is based on the view that freedom of expression which is guaranteed in Article 10 of the Convention, cannot violate the right to respect for one's private life. European Court of Human Rights has not set down particular limits of the private life's protection and freedom of expression. It means that in each case the Court has to examine the existing situation and its circumstances. So the principle of "interest balance" has to be applied while implementing Articles 8 and 10 of the Convention in practice. It is essential to find the "reasonable balance" and to decide, which right guaranteed under the Convention will have the priority over another in each case. Firstly, the Court has to analyze these criterions: whether the freedom of expression satisfy the public's interest to get particular information about certain facts or situation, whether this public's interest is more important than protection of one's private life, whether publication of certain information is justified under "pressing social needs". That is why it is fundamental to follow the principles of proportionality, respect for one's private life and necessity in democratic society.

The citizenship of the Republic of Lithuania – constitutional institute. Primarily it was mentioned in the Temporary Constitution of the Republic of Lithuania in 1918. Citizenship can be described as a ticket to a personal constitutional right, which determine personal legal position in Lithuania. In a modern-day community citizenship legal regulation must be secured by the rights of man to the implementation of citizenship and correspondence to international conventions, by unwritten international law and universally appreciable codes of law. Citizenship of the Republic of Lithuania expresses legal membership of the person in the State of Lithuania, reflects legal belongingness of the person to the Nation as a state community. The problems of citizenship legal regulation in Lithuania presently are related with emigration, which may become one of the biggest nonmilitary threats, which detractive the number of Lithuanian people. This situation requires noticing citizenship problems. Citizenship of the Republic of Lithuania shall be acquired by birth and on other grounds established by law that with the exception of individual cases provided for by law; no one may be a citizen of both the Republic of Lithuania and another state at the same time. Acquisition of citizenship by birth (filiation) is the main way of acquisition of citizenship. All citizen of the Republic of Lithuania, irrespective of their ethnical origin, under the Constitution shall be equal; they may not be discriminated or granted any privileges on the grounds of their ethnical origin and nationality. Topicality of the pending theme reflects in a modern-day legal, political and social life. The Law on Citizenship of the Republic of Lithuania was decreed in 2002. Thereafter were a lot of correctives, which are especially topical for the people that live in Lithuania and for the emigrants. In this writing the main regard will be concentrated to 2002-2006 the Law on Citizenship variations and the problems, which arise during the practicing. Those problems were reflected in the Constitutional Court of the Republic of Lithuania decisions (2003, 2006).