Valstybėms tiesioginių mokesčių srityje išlaikant suverenitetą ir laisvai nusistatant tiesioginių mokesčių rūšį, bazę, tarifą, apmokestinamus subjektus, atsiranda esminiai skirtumų, sukuriančių rinkos fragmentaciją ir didelių kliūčių efektyviam Bendrijos vidaus rinkos funkcionavimui. Visa tai ir atsilikimas nuo kitų sričių harmonizavimo lemia integracijos poreikį ir spaudimą valstybėms narėms harmonizuoti. Tačiau tiesioginių mokesčių pozityviosios integracijos bazė reikalauja, kad Taryboje priimant direktyvas būtų sprendžiama vieningai (nuo 2004 m. – 27-ių valstybių konsensusu). Tai de facto blokuoja privalomų teisės aktų leidybą ir sukuria politinių sprendimų stagnaciją. Priešingai nei pozityvioji integracija, negatyvioji integracija (daugiausia besiremianti laisvo judėjimo pažeidimų draudimais), vyksta itin sparčiai, nepaliaujamai didėjant ETT sprendžiamų bylų ir jų ratio decidendi sklaidą užtikrinančių Komisijos pažeidimo procedūrų skaičiui. ETT, spręsdamas bylas, taiko „visaapimantį” požiūrį: vertinant vienos valstybės įstatymų atitiktį EB teisei, analizuojami ne tik jos įstatymai, bet ir kitos, susijusios valstybės, įstatymai bei jų tarpusavio dvigubo apmokestinimo išvengimo sutartys, t.y. aplinkybių visuma, todėl netgi tas pats įstatymas santykyje su valstybės A įstatymais gali prieštarauti EB teisei, o su valstybės B – jau nebe. Tokia doktrina remiasi Cassis de Dijon abipusio pripažinimo principu: valstybė turi atsižvelgti į kitos valstybės įstatymų nuostatas; tačiau... [toliau žr. visą tekstą] / While Member States retain direct tax sovereignity and determine the tax, its base, rate, taxable subjects discretionary, fundamental differencies occur, resulting in market fragmentation and big obstacles for effective functioning of Community internal market. These differencies and the gap between harmonization in direct taxes and other spheres stipulate the need of harmonization and pressure for the Member States. However, the sole harmonization base requires the Council to act unanimously (starting from year 2004 – by consent of 27 states). This de facto blocks the law-making of compulsory acts and leads to stagnation of political decisions. Contrary to positive integration, negative integration (mostly founded on prohibitions to restrict free movement) proceeds rapidly, while in the meantime the number of cases solved by European Court of Justice (ECJ) and infringement procedures initiated by Commision which ensure the spread of ECJ cases’ ratio decidendi is constantly growing. ECJ when providing the decisions applies overall approach: evaluation of one Member State’s laws means taking into account the whole situation, including the laws of other related Member State and their inter-tax treaties. Therefore the same law is liable to be restrictive in relation to the laws of Member State A, but not restrictive in relation with the laws of Member State B. This doctrine is based under the Cassis de Dijon principle of mutual recognition: Member State is obliged to consider... [to full text]

Membership in the European Union – this is not a final result, but only one of the many steps. Lithuania, as any other country having become a member of the European Union, further faces different social, economic and political transformations. This is reflected in changes of societies opinion on European Union and internal policy as well. Lithuanian economic commitments to the European Union is crucial regarding support of Lithuanian society to the integration policy. Successful and what the most important, on time Lithuanian entering into Economic and monetary union – most significant step of economic integration. Membership in Economic and monetary union, for which Lithuanian is being prepared and which is being planned for the start of 2007, will mean cancellation of the council of currency and introduction of the new rules on monetary policy. It could be considered that joining of the Economic and monetary union is one of the most significant questions of the agenda of economic policy. Even though Lithuania has an obligation to become a member of euro zone as it set out in the agreement on entering the EU, and in this respect has no such a possibility to choose as United Kingdom or Denmark, the principal question on strengths and weaknesses of euro zone to compare with currently existing system is widely discussed in Lithuanian society. It has to be stressed that on this beforehand mentioned question the opinions of Government and society are the most different, so that... [to full text]

The problem, analysed in the master’s thesis “Aspects of Interaction between Vocational Training and Supplementary training of the Disabled” is how education concept, society’s attitude towards disability, integration of the disabled into society, their preparation for vocational activities and after-class occupation is changing. Accenting that insufficient attention is paid at supplementary training of the teenagers including the disabled. If some links between supplementary training and vocational training may be noticed, they are not sufficiently assessed, week and unreasonably belittled.

Having present economical situation as it is we state that our government has come across one tries to do its best as to rise people’s occupation in general. It is very important to be employed for the youth, because it is the corner stone in becoming independent, it helps to fulfil one’s aims and what is more, it helps to confirm oneself in the society. This work is devoted to the problem of youth occupation and this is the finial work on the problem. The work’s main object is the problem of youth integration into the Labour market. The analyses the means and methods of youth integration into the Labour market as well as the proposals in this sphere. The tests written in details help to disclose the work’s aim; the work has the first two parts including and discussing economical and social means for solving the problems unemployed youth in Lithuania, as well as the law peculiarities, organizational means and management problems concerning this important question. The third, practical part of the work includes independent analysis of the means which can rise the youth’s occupation. The method of work which helped to solve the tasks mentioned above includes the analysis of the scientific literature of the law documents, of the Labour Exchange documents; the work includes questionary method, the analysis of statistical data and the expert’s interview.

One has paid attention to ethnic groups living in Lithuania since olden times. However, one began to more widely discuss the problems of integration of ethnic minorities only after the Independence Restoration. One of the important problems of aliens' integration would be an absence of proficiency in the official language. It is the reason why the matter is examined more widely in this paper, the data of the performed investigation making it possible to examine and to compare the social, legal, cultutural, and integrational situation of ethnic-minority representatives who have mastered or not mastered the official language. During the investigation it has been revealed that the aliens who have mastered the official language have been living in Lithuania at least 20 years or have been born and brought up in this country. These persons freely express their abilities and rely on their forces; once having lost their jobs, most of the respondents would look for another job at State-owned institutions or companies. They take an active part in political life and in that of their national communities, observe the changes that take place in the national TV and newspapers, while believing that they have successfully integrated themselves into the Lithuanian State. The aliens who have not mastered the language believe that the principal reason that has affected their absence of proficiency in the language is a lacking communication environment. These representatives of national... [to full text]

The social politics of Lithuania tends to be directed at the needs of the people. One of the main purposes of European Union is equality of members of society. Across all Europe intellectually disabled people still encounter prejudices and serious obstacles trying to take advantage of human rights, which are guaranteed by the law. It is very important to give real possibilities for intellectually disabled people to learn and to work in order to make sure that they will be able to live and work in the community as equal members of society. If they are not able to make use of their rights, they become dependant on others, live in poverty, experience social isolation, their disability could deepen. The employment of intellectually disabled people – it’s a problem about which society avoids to talk. While economy is not stable ant even for the healthy person it is difficult to find a job, the society holds an attitude that it is too early to talk about the employment of intellectually disabled people and it is unbelievable that such a person could find a job. Adequate law basis that regulate rights of disabled people is already created on Lithuania. It corresponds to economic possibilities of the country and strives for realization of the needs of disabled people. In the Lithuanian law basis there are no special law acts that regulate the employment system of intellectually disabled people, guarantees for activity. Right to work and to get involved into activity are regulated... [to full text]

While integrating to socio cultural environment such person’s features like ability to watch, analyze, interpret and estimate the qualities of motion, language (intonation), sound and view. This trains communication culture in various social situations. The improvement of body movements opens the opportunity to experience the joy which comes from educated, strong, healthy organism, it creates preconditions of person’s self expression and self realization. However in various spheres of life and work it is often being hidden behind the stream of words, not emphasizing the plastic opportunities of person’s body. In the activity of sports body movements can be described by cultural point of view, the not verbal motion of the body is modernized which has some aesthetic value. Improving human’s body movements will get socio cultural quality which could be expressed by the unity of peculiarities using them as the means of self expression in the socio cultural activity. That is why movement culture and their plastic (aesthetic) expression is one of the person’s problems of the cultural upbringing. The object of the investigation is the importance of the aesthetic movement to person’s socio cultural integration. The aim of the investigation is to reveal the importance of the adult’s body movements improving to their socio cultural integration. The hypothesis of the investigation is that improving of the body movements (in the aesthetic point of view) to the adult’s socio cultural... [to full text]

This Master Thesis analyses the peculiarities of assumptions of student social integration through teaching to play the kankles. The objective of the research is to establish the assumptions of social integration through playing the kankles. The Thesis does not analyse the peculiarities of socio-cultural integration through teaching to play the kankles, as a pedagogical phenomenon, even though playing the kankles in our society is a familiar phenomenon and an assumption of preserving our ethnic culture. That is why the assumptions of student socio-cultural integration through playing the kankles in a music school are an important problem both from theoretical and practical aspect. Goals of Research: to reveal the opportunities of socialization through teaching to play the kankles during a music lesson; discuss the system of socio-cultural integration of the students playing the folk instruments in a music school; reveal the connections between the cultural values and national music and a person‘s socialization and opportunities of self-expression. Methods of Research: questionnaire answered in writing and observation. The Research was performed in Alytus Music School in 2005. Fifty one 6-18 year student studying the kankles speciality in the Music School and twenty seven graduates of the above speciality were questioned. The first section of the Thesis reviews the peculiarities, concept and assumptions of socio-cultural... [to full text]

Darbe nagrinėjama jaunimo padėtis darbo rinkoje, problemos su kuriomis jiems tenka susidurti integruojantis į darbo rinką ir tų problemų sprendimo būdai, akcentuojant besimokančio jaunimo dalyvavimą darbo rinkoje. Pirmoje darbo dalyje aptarta jaunimo, kaip atskiros socialinės grupės, situacija visuomenėje, šios grupės privalumai ir trūkumai bei perspektyvos integracijos procese. Jaunimas, kaip visuomenės dalis, yra neįkainojamas valstybės išteklius ir klestėjimo šaltinis, užtikrinantis valstybės ir tautos tęstinumą, dvasinių bei materialinių vertybių perdavimą. Todėl būtina skatinti jo sėkmingą integraciją į visuomenę, darbo rinką bei stengtis didinti jaunimo užimtumą – kaip svarbiausią veiksnį būtina sėkmingam įsiliejimui. Nedarbas sąlygoja daugelį kitų jaunimo problemų – žalingų įpročių plitimą, negalėjimą susimokėti už mokslą, migraciją, skurdo plitimą - visa tai neigiamai atsiliepia tiek šalies ekonomikai, tiek socialiniam klimatui. Džiugina tai, kad jaunimas geba sparčiau nei kitos visuomenės grupės prisitaikyti prie nuolat kintančių sąlygų darbo rinkoje, aktyviai mokosi užsienio kalbas, noriai naudojasi informacinėmis technologijomis. Nepaisant to, neišvengiamai susiduria su tokiomis problemomis kaip darbo patirties ar informacijos apie darbo rinkoje vyraujančią situaciją stoka, o tai dažnai įtakoja nepaklausių profesijų pasirinkimą. / This work analyses the position of youth in the labour market, namely, the problems young people (especially those who are students) face while trying to find their place in this market as well as the possible solutions to these problems. The first part of this research paper focuses on the situation of young people as a social group, speaks on the advantages and disadvantages of this particular group as well as reveals the prospects for this group in the process of integration. Youth, being a part of society, is a priceless source which determines the prosperity of the state, guarantees the continuity of the state and the nation as well as the transmission of spiritual and material values. Therefore, it is necessary to encourage the successful integration of youth into the society and labour market as well as to enhance its occupation, which is the most important factor determining a successful integration. Unemployment determines the majority of other problems that youth faces, namely, the spread of addictions, inability to pay for education, migration, the spread of poverty, etc. All these have a huge negative impact on both – the economics and the social climate of the state. It is good that young people as compared with other social groups are more flexible and able to adjust themselves to the constantly changing conditions in the labour market, namely, they are actively learning foreign languages and eagerly using the IT. Despite all this, youth still faces such... [to full text]

The problem/focus of the research - the process of integration and adaptation into general education of children with special educational needs, who are brought up in the orphanages/boarding schools.