The subject of the research is production costs classification used in the Lithuanian manufacture enterprises and farmers’ farms. The goal of the work is to reason the expedience of selection of the classification features in practice and to measure the adaptation opportunities of the selected classification features in the Lithuanian enterprises and farmers’ farms, after the costs classification potential have been analysed. The tasks are as follows: 1) to analyse the principle of production costs and classification potential, and to reason the expedience of selection of the classification features; 2) to analyse individual types of costs according to the selected classification features; 3) to check and measure the adaptation opportunities thereof in practice. The research methods include the logical analysis of economic literature containing comparison and summarizing of theoretical statements. The practical experience of costs classification gained in the Lithuanian manufacture enterprises and agricultural partnerships has been analysed using the method of analysis and synthesis. The results of the research have been described using the methods of comparison and summarizing the outcome, as well as the monographic method of analysis. After having analysed the principle of costs and classification potential thereof with regard to the objectives set in the area of cost accounting, the selected costs classification features are introduced in the work, which are essential in... [to full text]

Žala padaryta darbuotojo suluošinimu ar kitokiu pakenkimu sveikatai arba dėl nukentėjusiojo mirties tiek Lietuvoje, tiek Lenkijoje atlyginama keliais skirtingais būdais, kurie reglamentuojami viešosios ir privačiosios teisės normomis. Magistro darbe lyginamos minėtų Europos Sąjungos narių, šalių kaimynių, susietų bendra valstybės ir teisės istorija, darbuotojo sveikatai padarytos žalos atlyginimo sistemos, šių sistemų kriterijų privalumai ir trūkumai. Darbuotojo sveikatai padarytos žalos atlyginimo sistema tiek Lietuvoje tiek Lenkijoje taiko skirtingus žalos atlyginimo būdus subsidiariai (kompleksiškai): visų pirma dėl žalos atlyginimo sprendžiama remiantis viešosios teisės normo¬mis- nelaimingų atsitikimų darbe ar susirgimų profesine liga socialinio draudimo būdu, o po to neatlyginta žalos dalis gali būti atlyginama remiantis darbdavio materialinės atsakomybės arba civilinės atsakomybės taisyklėmis. Magistro darbe lyginamosios analizės metodu atliekamas darbuotojo sveikatai ir gyvybei padarytos žalos atlyginimo Lietuvoje ir Lenkijoje valstybinio socialinio draudimo būdu tyrimas, pateikiami teisės aktuose reglamentuoti minėtų šalių socialiniame draudime esantys dalyviai, darbuotojo sveikatai padarytos žalos kompensavimo sąlygos, šių sąlygų skirtumai ir panašumai. Analizuojama darbdavio materialinės atsakomybės vieta žalos atlyginimo sistemoje Lietuvoje ir Lenkijoje, teisės aktuose išdėstytas darbdavio materialinės atsakomybės sąlygų turinys, šį turinį sudarantys kriterijai... [toliau žr. visą tekstą] / Damage to the employee's disability or other damage to health or the victim's death both in Lithuania and Poland rewarded in several different ways, which is regulated by public and private law. Master at work compared to the above-mentioned members of the European Union, its neighbors, the total content of the law and the history of the employee's health damage caused by the system, these advantages and disadvantages of the criteria. Employee health damage caused by the system in Lithuania and Poland have different ways to redress the alternative (complex): in particular, for damages is decided on the basis of public law mis-occupational accidents or occupational illness through social insurance, and after the damage of the non-remunerated may be remunerated on the basis of the employer's liability or civil liability rules. Master's work of comparative analysis carried out in the employee's health and lives of damage caused by Lithuania and Poland, the state social insurance investigation, the legislation regulating social security of those countries in the participants, the health damage caused by the employee's compensation terms, these terms differences and similarities. Analysis of employer liability in place of compensation system in Lithuania and Poland, the legislation of the employer's liability in terms of content, the content representing the criteria in their treatment of the differences and similarities of Lithuania and Poland the right sources, and the judicial... [to full text]

The protection of individual rights arising out of EC law,and the state liability for a breach of EC law entailing damages to such individuals, are the issues dealt with in the thesis. The thesis deals with the state liability doctrine as formulated by ECJ, identifies grounds for giving rise to remedies as a result of a breach of EC Law by a member state, examines the practice of ECJ and national courts in application of the state liability in the light of EC Law.

This legal study approaches the problems of legal entity’s participant’s civil liability under the legal entity’s obligation. In the first part of this work a historical evolution of a legal entity and its participant is being revealed, author introduces to the variety of the theoretical doctrines of a legal entity, a conception and main features of legal entity are presented. Hereafter, a conception of a juridical person’s participant is analyzed, also the peculiarities of the participant’s legal status is passed in review in light of the limited and unlimited liability. This study also presents general conditions upon which the liability of legal person’s participant may arose. Thereinafter the problematical aspects of the limited liability juridical person’s participant liability under the juridical persons’ obligation are being discussed, attention is paid to the advantages and drawbacks of the limited liability and also to the doctrine of piercing the corporate veil in Lithuanian and foreign jurisprudence and judiciary practice. This work also reveals the positive and negative features of unlimited liability in the context of social and economical life, brings up problems concerning unlimited liability legal entity’s participant liability under legal entity’s obligation in exaction, insolvency and liquidation procedures. Finally, conclusions and suggestions to the legislator and judicial bench are being brought up.

Criminal offences against human health violate one of the most important values protected by the Criminal Law – people’s health. This Final Theses Health Disturbances/ bodily injuries and Criminal Liability for them presents a detailed analysis of the structures of health disturbances, measures of criminal liability for these acts, and main problems that arise after the new Criminal Code of the Republic of Lithuania has come into force. The main objective of the Theses is to reveal the problems related to the qualification of health disturbances and criminal liability for them as the new Criminal Code of the Republic of Lithuania has raised a number of novelties both by the introduction of a new concept Health Disturbances/bodily injuries and reformation of the penalty imposing provisions. The Theses distinguish the following problems: delimitation of criminal acts and their qualification after the changes of the Criminal Law, penalty imposition and application of other provisions related to the execution of criminal liability in the court practice.

This scientific research has been made on the regulation of similar institute to material liability of the employees in the national law of five old European Union member states (Belgium, United Kingdom, France, Sweden and Germany), comparing it to the regulation of material liability of the employees in Lithuania. It is very important as this is one of first more detailed researches in Lithuania made on this issue. The similarities and the differences of the regulation are being pointed out through the analysis of the main questions of material liability of the employees such as conception, sources of law, applying conditions, limitation of the liability, and the cases when unlimited liability of the employees is being applied.

Civilinės atsakomybės draudimo sutarčių institutas yra sąlyginai nauja sritis civiliniuose teisiniuose santykiuose. Kai kurie tokių sutarčių probleminiai aspektai išryškėja tik taikant konkrečias sutartis praktikoje, todėl šalyse kaip Lietuva, kur draudimo teisės tradicijos nėra labai gilios, šio instituto ypatumai ir įgyvendinimo problemos yra ganėtinai aktualūs. Nors CAD sutarties samprata atskleista pakankamai išsamiai, teisės mokslininkai iki šiol vieningai nesutaria dėl šios rūšies draudimo sutarčių prigimties, draudiminiams įvykiams taikomų kriterijų bei pačių santykio dalyvių teisių ir pareigų apimties pagal CAD sutartį. Nesant išsamaus teisinio reglamentavimo teismams tenka vadovautis bendraisiais civilinės teisės principais, o tokia praktika, nors ir pasiekusi aukščiausios instancijos teismus, neišvengia subjektyvaus atskirų situacijų vertinimo. CAD sutarties aiškinimas teismuose, kai silpnesnioji sandorio šalis, sudariusi sutartį prisijungimo būdu, yra neadekvačiai griežtai saugoma nuo ekonomiškai stipresnės šalies įtakos, neatsižvelgiant į CAD sutarties sąlygas, galų gale atsisuka prieš pačią silpnesniąją šalį. Siekiant išvengti tokios praktikos bei įtvirtinti kokybiškai vertingą CAD sutarčių taikymą, būtina atsižvelgti į šio instituto specifinį draudimo objektą – draudėjo interesą apsidrausti nuo galimos rizikos, susijusios su prievolės trečiajam asmeniui įvykdymu ir iš to kilusių pasekmių. Tik įvertinus CAD sutarčių ypatumus galima pasiekti sąžiningą ir teisinės... [toliau žr. visą tekstą] / Civil liability insurance contracts institute is a relatively new field of civil legal relations. Some of the problematic aspects of such contracts are revealed only under practice, and so in countries such as Lithuania, where tradition of insurance law is not very intense, the institute features and implementation issues are quite relevant. Although the concept of CAD contract disclosed in sufficient detail, law scientists still do not agree unanimously on the nature of insurance contracts, criteria applicable to the occurrences and the amount of rights of the participants under the CAD contract. In the absence of a comprehensive legal framework, courts have to follow general principles of civil law and even the supreme instance courts cannot avoid the subjective evaluation of individual situations. CAD contract interpretation in courts, where a weaker party of the contract is inadequately strictly protected from economically stronger party influence regardless to the terms of the contract, will eventually turn against the weaker party itself. In order to avoid such practice and establish valuably qualified application of CAD contracts, must take into account the specifics of the object of institute - policyholders interest to insure the risks associated with obligations to a third party and the performance of the resulting consequences. Only when the features of the CAD contracts are evaluated we are able to achieve a fair and on the base of the legal state established... [to full text]

Darbe atliekamas Lietuvos Respublikos civilinio kodekso (CK) ir Europoje vyraujančių deliktų teisės vienodinimo tendencijų – Europos deliktų teisės principų (PETL) ir Bendros principų sistemos projekto (DCFR) civilinės deliktinės atsakomybės sąlygų palyginimas, siekiant skirti ir įvertinti jų atitiktį dabartiniame Europos deliktų teisės harmonizavimo ir unifikavimo etape. Atliekant tyrimą apibendrinamos pagrindinės Vakarų Europos deliktų teisės tradicijos, pateikiama bendra PETL, DCFR ir Lietuvos deliktų teisės sistemos charakteristika. Daromos išvados, kad PETL ir DCFR grindžiamos generalinio delikto principu. Juose skiriamos ir detaliai konkretizuojamos visos, būdingos ir Lietuvos deliktų teisės sistemai, sąlygos, kurioms esant gali būti taikoma civilinė deliktinė atsakomybė – žala, kaltė ir priežastinis ryšys. Konstatuojamas esminis CK skirtumas nuo PETL ir DCFR nuostatų, apibrėžiant trečiųjų asmenų, turinčių teisę į neturtinės žalos atlyginimą, ratą. CK trečiųjų asmenų teisė į neturtinės žalos atlyginimą įtvirtinta tik nukentėjusiojo gyvybės atėmimo atveju. PETL ir DCFR tokią trečiųjų asmenų teisę numato ir nukentėjusiojo sveikatos sužalojimo atvejais. Kaltė pagal PETL ir DCFR nuostatas gali turėti ir tyčios formą. Pabrėžiama, jog tokia nuostata prieštarauja CK. Vertinant priežastinio ryšio sąlygą daroma išvada, jog CK įtvirtinta jos samprata neprieštarauja PETL ir DCFR nuostatoms. / Work carried out the Civil Code of the Republic of Lithuania (CC) and Europe prevailing trends in the convergence of tort law – the Principles of European Tort Law (PETL) and the Draft Common Frame of Reference (DCFR) civil tort liability in terms of comparison in order to allocate and assess their compliance with current European tort law harmonization and unification stage. The study summarizes the main Western European tradition of tort law, the general PETL, DCFR and Lithuanian tort law system performance. Conclude that PETL and DCFR based on the general tort principle. They are awarded and all the details down specific characteristic of the Lithuanian tort law system and the conditions, under which may be subject the civil tort liability – damage, fault and causation. Finding the essential difference between CC and the PETL, DCFR provisions under definition the circle of third parties, who are entitle to non-pecuniary damages. The right of the third parties by CC consolidated only the victim’s death. PETL and DCFR provide the third party under victim’s death and personal injury cases. Fault by PETL and DCFR provisions could have the form of intentional. Emphasized that such a provision is contrary to CC. Assessing the condition of causality, it is concluded, that the CC provides its conception in compliance with the PETL and DCFR provisions.

In this study author examines the regulation of obligation, arising from damages caused by misleading advertising. He also tries to reveal the content of liability for damages caused by misleading advertising and to clear out the possible problems of application and interpretation of the legal standards.This study deals with the backgrounds and development of advertising regulation and advertising regulation in the European Union. The present study also takes up with the constitutional grounding of restriction of advertising as a form of information, it analyses the Lithuanian legal acts, regulating advertising activity, compares administrative and civil liability for violation of prohibition to use misleading advertising.

Teisės doktrinoje teigiama, kad juridinis asmuo yra išvestinis civilinės teisės subjektas, įgyjantis civilines teises, prisiimantis civilines pareigas ir jas įgyvendinantis per savo organus, kurie sudaromi ir veikia pagal įstatymus ir juridinių asmenų steigimo dokumentus. Atsižvelgiant į ribotą darbo apimtį, darbe nagrinėjami valdybos, kaip kolegialaus valdymo organo, narių civilinės atsakomybės labiausiai Lietuvos Respublikoje paplitusiai privačiųjų juridinių asmenų rūšiai – bendrovei taikymo ypatumai. Turint omenyje, kad teisinė atsakomybė kyla nevykdant ir/ar netinkamai vykdant asmeniui nustatytas teisines pareigas, visų pirma, darbe yra identifikuojamos valdybos narių pareigos bendrovei, šių pareigų turinys, aptariama valdybos teisinė prigimtis. Pagrindinis darbo tyrimas yra nukreiptas į valdybos narių teisinės atsakomybės prigimties, jos taikymo prielaidų ir pagrindų nustatymą. Šiuo tikslu darbo autorius nagrinėja ir apibrėžia teisinį santykį, susiklostantį tarp bendrovės ir valdybos narių. Darbe analizuojama kokia civilinės teisinės atsakomybės rūšis yra taikoma valdybos nariams – sutartinė ar deliktinė. Siekiant nustatyti valdybos narių civilinės teisinės atsakomybės taikymo prielaidas, analizuojama koks iš civilinės teisinės atsakomybės valdybos nariams modelių – individualus ar kolektyvinis, yra taikomas Lietuvos Respublikoje. Taip pat darbe yra nagrinėjami civilinės teisinės atsakomybės valdybos nariams taikymo sąlygų probleminiai aspektai. Darbe plačiai... [toliau žr. visą tekstą] / Legal doctrine holds that a legal entity is a derivative subject of the Civil law which acquires civil rights, assumes civil obligations and implements it through their bodies which are formed and act in accordance with the laws and documents of incorporation. Considering the limited scope of work, this thesis analyzes the peculiarities of civil liability of Board members as a collegial body to the most widespread type of private legal entities in the Republic of Lithuania - companies. Taking into account that the civil liability arises due to a failure to perform or improper performance of civil duties, thesis defines the duties of Board members to the company, the scope of such duties, as well as discusses the legal nature of the Board. The main focus of the study is to determine the nature of legal liability of Board members, its assumptions and bases. To achieve this goal the author examines and defines the legal relationship between the company and Board members. Thesis analyzes which kind of civil liability - contractual or tort - applies to the members of the Board. In order to determine the assumptions of civil liability of the members of the Board, it is analyzed whether individual or collective model of civil liability of Board members is applied in the Republic of Lithuania. Moreover, thesis covers the problematic aspects of the conditions of civil liability applied to Board members. Thesis extensively relies on jurisprudence of the courts of the Republic of... [to full text]