Magistro darbo tema „Nužudymą kvalifikuojantys požymiai pagal Lietuvos ir kitų valstybių baudžiamuosius įstatymus“, todėl pagrindinis darbo tikslas yra atskleisti nužudymą kvalifikuojančius požymius, numatytus Lietuvos Respublikos bei kitų valstybių baudžiamuosiuose įstatymuose, pasitelkiant lyginamąjį metodą. Siekiant išsamiai atskleisti kvalifikuoto nužudymo požymius, darbe nagrinėjamas nužudymo nusikaltimo teisinis reglamentavimas – pirmoje darbo dalyje aptarta nužudymo samprata, toliau išanalizuojami teisės šaltiniai, kurie turėjo įtakos formuojant dabartinę kvalifikuoto nužudymo sudėties konstrukciją Lietuvos, Prancūzijos, Vokietijos bei Rusijos Federacijos galiojančiuose baudžiamuosiuose įstatymuose. Kadangi nužudymo kvalifikuota sudėtis apima pagrindinę sudėtį, trečioje darbo dalyje nagrinėjama pagrindinės nužudymo sudėties objektyvieji ir subjektyvieji požymiai. Nužudymą kvalifikuojančių požymių analizei skiriama didžioji darbo dalis, kurioje, remiantis galiojančiais baudžiamaisiais įstatymais, moksline literatūra bei teismų praktika, nagrinėjamas kiekvienas nužudymą kvalifikuojantis požymis, lyginant su pasirinktų užsienio valstybių baudžiamaisiais įstatymais. / The title of the master‘s thesis is „The qualifying features of murder according to criminal laws of Lithuania and other countries“, therefore the core aim of this work is to disclose the qualifying features of murder provided in criminal codes of the Republic of Lithuania and other countries, invoking comparative method. In order to thoroughly disclose the features of the qualified murder, the juridical reglamentation of this crime is examined in the paper - the conception of murder is discussed in the first part of the paper, afterwards, legal sources that had influence on the development of the present qualified murder content construction in valid criminal laws of the Republic of Lithuania, France, Federation of Germany and Russia are analyzed. As the qualified content of murder includes the main content of murder, the general content of this crime is described in the third part of the paper analyzing objective and subjective features. The analysis of the qualifying features is presented in the greater part of the work where according to the valid criminal laws of the chosen countries, scholarly literature and the practice of courts, every qualifying feature of murder is examined comparing it with the criminal laws of the chosen countries.

Rättsutvecklingen går ständigt framåt och reglerna om fåmansföretag har ändrats successivt under åren. Innebörden av begreppet samma eller likartad verksamhet framgår inte tydligt av lagtexten eller förarbetena. Tolkningen av 57 kap. 4§ IL har därmed blivit föremål för prövning i ett flertal rättsfall av domstolen. Den 16 november 2012 fastställde HFD ett antal förhandsbesked från SRN. Innebörden av begreppet samma eller likartad verksamhet har utvidgats av HFD till att omfatta mer än vad som framgår av lagtextens ordalydelse. HFD har fastställt att överföring av verksamhet kan ske genom kapital och därmed kan två fåmansföretag som bedriver olika typer av verksamheter anses bedriva samma eller likartad verksamhet på grund av att kapital har förts över mellan fåmansföretagen. HFD har även fastställt att när ägaren är verksam i betydande omfattning i ett annat fåmansföretag än det han äger krävs det att ett ägarsamband föreligger mellan dessa fåmansföretag för att de ska anses bedriva samma eller likartad verksamhet. Ägarens andelar är kvalificerade under fem beskattningsår efter försäljningen av ett fåmansföretag och därmed blir det en övergångsperiod där reglerna om fåmansföretag fortfarande tillämpas. Frågan huruvida en tilläggsköpeskilling påverkar karenstiden har inte explicit prövats av HFD. När tilläggsköpeskillingen är hänförlig till den tidigare ägarens arbetsinsats som anställd efter försäljningen anser författarna att det implicit framgår av HFD:s avgöranden att karenstiden börjar löpa efter att köpeskillingen utgår och inte efter att en tilläggsköpeskilling utgår. Om tilläggsköpeskillingen istället utgår till kapitalförvaltningsföretaget och inte är hänförlig till den tidigare ägarens lön för arbetet efter försäljningen i företaget börjar karenstiden löpa efter att den sista tilläggsköpeskillingen har utgått. / The rules of close companies have continuously been developed and the rules have been changed successively over the years. The meaning of the concept “the same or similar ac- tivity” is not clearly expressed in the legislative text or the legislative history. The interpretation of 57 chapter 4§ Income Tax Act has therefore been the object of proceedings in several cases by the court. On the 16th of November 2012, the Supreme Administrative Court (SAC) settled a num- ber of rulings from the Swedish Tax Board (Skatterättsnämnden). The meaning of the concept “the same or similar activity” has been extended by the SAC to include more than what can be read from the legislative text. The SAC has settled that the transfer of activity can be made through capital and therefore two close companies engaging in different types of activities can be determined as engaging same or similar activities because capital has been transferred between the close companies. The SAC has also settled that when the owner is engaged in “significant quantities” in another close company, which he does not own, then it is required that an ownership relationship exists between these two close companies for them to be determined as engaging same or similar activity. The owner's shares are qualified for five tax years after the sale of a close company and therefore there will be a transition period where the rules for close companies still applies. The question whether an additional payment affects the qualifying period has not been explicitly tried by the SAC. When the additional payment is due to the previous owner's work performance as an employee after the sale, the authors claim that it can be implied from the SAC's rulings, that the qualifying period starts after the purchase price is paid and not after the additional payment is paid. However if the additional payment is paid to the asset management company and is not related to the previous owner’s salary after the sale of the company the qualifying period starts after the last additional payment has been paid.

This thesis deals with the history and present state of the education of paediatric nurses and their attitudes towards their own profession. The first objective was to find out information regarding the education in the nursing profession in Bohemia, with a focus on child care, and to create an overview of the education in the profession Paediatric Nurse. The second objective was to find out about the attitudes of paediatric nurses towards their profession. Interviewed were sisters who chose the profession after finishing elementary school and underwent qualifying studies as well as nurses who chose the profession after graduating from a secondary school or university education and achieved their education through specialization studies. The last objective was to compare these two groups and to assess whether there are any differences between them. The theoretical background of the thesis defined basic concepts such as the definition of education, education in nursing, a profession, and attitude towards a profession. Documents related to education since the foundation of nursing education to the present were also used and studied. The chapters on the status of nursing staff and its employment chances focus on the development of the relationship to the profession and shaping attitudes towards it. In the research part of the thesis, the collected information related to education and derived from archival documents, literature, laws and regulations is presented. The results can be used as a basis for creating educational material focused on the history of the field and intended for the education of paediatric nurses to strengthen their identification with the profession. The thesis also presents interviews with in-service paediatric nurses where they express their views on the work in the field and their attitudes towards their profession. The results of the interviews are documented and organized so that it is possible to assess whether there are any differences between these groups. The anticipated differences can be used for further investigation focused on attitudes to the profession. Verified knowledge could then be used for training paediatric nurses aimed at creating desired attitudes towards the profession.

RESUMÉ AJ "Decision-making practice of the Office for the Protection of Competition in cases of proving qualification requirements in public tenders" The annual report of the Office for the Protection of Competition for the year 2014 comes to a conclusion that the most frequent mistake of a contracting authority is stipulation of disproportional (discriminating) qualification requirements. The objective of my paper is shedding light on selected contentious areas that are dealt with by the Office for the Protection of Competition, by regional courts or by the Supreme Administrative Court respectively, thus illustrating the most frequent mistakes committed by contracting authorities when stipulating qualification requirements. The paper is structured into several chapters for addressing the selected topic. The first part of the paper introduces the basic concepts and the institute of public tenders closely related to subsequent setting of qualification requirements while also referring to elementary judiciary practice. The subsequent chapters describe particular categories of qualification requirements like elementary qualification requirements, vocational qualification requirements, economical and financial qualification requirements, as well as technical qualification requirements. Each chapter showcases...

Anyone desiring to qualify as an accountant or auditor is required to pass an examination as approved by the Public Accountants' and Auditors' Board to establish whether candidates have attained the required standard of academic knowledge in terms of the syllabi laid down by the Board, as well as whether they are able to apply that knowledge in practice (P AAB, 1995). However each year many students fail this very important examination. The reasons for this are not clear and the purpose of this research is to determine whether: personality; vocational interests; intelligence; matriculation Mathematics and home language (English/ Afrikaans) results, predict success in the QE, by comparing a group of successful and unsuccessful QE candidates. The logistic regression, discriminant analysis and t-test statistical procedures, indicated that: warmth (A), liveliness (F), rule-consciousness (G), social boldness (H), apprehension (0), self-reliance (Q2), perfectionism (Q3), tension (Q4), computational interest, social services interest, mechanical interest, Mental Alertness and matriculation home language, are significant factors to consider when identifying candidates likely to be successful in the QE. / Industrial & Organisational Psychology / MCOM (Industrial Psychology)

The aim of this work is to answer the following question: ‚Is it possible to compare qualification training and forms of further training of headmasters in different countries?' The author of this thesis deals with headmaster training in the Czech Republic and the Federal Republic of Germany (Bavaria and North Rhine-Westphalia). He obtained information about education systems and education opportunities in these countries through selected research methods which were a questionnaire and interviews with school headmasters. The need for proper managerial qualification of headmasters necessary for them to meet requirements for discharge of the function is proved by the fact that today headmasters have to cope with demands made on their competency readiness which they can receive through good specialized training. The information obtained can be used as a pattern or methodical recommendations because in every country the managerial education follows different qualifying models. KEYWORDS: lifelong training, further training of teachers, professional career, further training of headmasters, headmaster competence, competence profile, qualifying model

This thesis deals with personnel training in the helping professions. The main objective of this thesis is to report on the current state and trends of the future orientation of personnel education in the helping professions. The theoretical part deals with the definition of the components involved in the process of personnel training in the helping professions, possible attitudes of organizations to education of their employees, supervision, as a form of further education, legislation related to the topic of workers' education in the helping professions and implemented projects supporting the education of these workers. The empirical part is devoted to the analysis of documents, which tries to determine whether there have been changes in personnel training in the helping professions in the monitored period in Hradec Králové Region in connection with the implementation of quality standards of social services and the amendment of the Act on Social Services. The empirical part also includes a quantitative analysis. It is a research probe using the method of scaling questionnaire. The questionnaire was distributed to participants of training courses. The questionnaire evaluates the connection between educational needs, the topic of the courses and the way of implementation of training courses....

Baigiamajame magistro darbe nagrinėjama Lietuvos pastatų energinio naudingumo sertifikavimo metodika pagal STR 2.01.09:2005 „Pastatų energinis naudingumas. Energinio naudingumo sertifikavimas“. Ši metodika lyginama su STR 2.09.04:2002 „Pastato šildymo sistemos galia. Energijos sąnaudos šildymui“ šilumos nuostolių skaičiavimo metodika ir su faktiniu šilumos suvartojimu. Nagrinėjamos suminės energijos sąnaudos ir energinio naudingumo kvalifikacinis rodiklis esant skirtingo aukštingumo pastatams ir jo pokytis diegiant renovacijos priemones. Taip pat atliekama renovacijos priemonių ekonominio efektyvumo analizė. Sudaromas A klasės pastato modelis. Analizuojama energinio naudingumo klasės suteikimo sistema ir pateikiamos rekomendacijos energinio naudingumo sertifikavimui Lietuvoje. / In the master thesis the methodology of building energy performance by The national building regulation STR 2.01.09:2005 „Building Energy performance. Certificate of energy performance” is analysed . The methodology is compared with heat gains calculation methodology in regulation STR 2.09.04:2002 „Capacity of building heating system. Energy input for heating“ and actual heat consumption. The total energy consumption and the energy performance qualifying index is analyzed in the buildings of different height and the difference of index after renovation. The economical efficiency analysis of recommended renovation is analysed. The model of energy performance class is analised and the recomendations for energy performance certification in Lithuania are presented.

Title from second page of PDF document. Includes bibliographical references (p. 139-154).

Anyone desiring to qualify as an accountant or auditor is required to pass an examination as approved by the Public Accountants' and Auditors' Board to establish whether candidates have attained the required standard of academic knowledge in terms of the syllabi laid down by the Board, as well as whether they are able to apply that knowledge in practice (P AAB, 1995). However each year many students fail this very important examination. The reasons for this are not clear and the purpose of this research is to determine whether: personality; vocational interests; intelligence; matriculation Mathematics and home language (English/ Afrikaans) results, predict success in the QE, by comparing a group of successful and unsuccessful QE candidates. The logistic regression, discriminant analysis and t-test statistical procedures, indicated that: warmth (A), liveliness (F), rule-consciousness (G), social boldness (H), apprehension (0), self-reliance (Q2), perfectionism (Q3), tension (Q4), computational interest, social services interest, mechanical interest, Mental Alertness and matriculation home language, are significant factors to consider when identifying candidates likely to be successful in the QE. / Industrial and Organisational Psychology / MCOM (Industrial Psychology)