<p><strong><p>Abstract</p><p>This bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.</p><p>If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.</p><p>If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable. If the rule is applicable it means that all the shareholders within the company will be taxed for dividends and capital gain with a 25 percent tax rate.</p></strong></p>

Σκοπός της εργασίας αυτής είναι να αναλύσουμε τους πιο σημαντικούς λόγους για τους οποίους ιδρύεται μια μικρομεσαία επιχείρηση με την χρήση του στατιστικού προγράμματος SPSS. Η δομή της εργασίας είναι χωρισμένη σε δυο μέρη. Το πρώτο μέρος αποτελεί το θεωρητικό "κομμάτι" των μεθόδων που χρησιμοποιούμε και το δεύτερο είναι το πρακτικό δηλαδή η εφαρμογή των μεθόδων που αναλύσαμε σε πραγματικά δεδομένα. Το θεωρητικό μέρος είναι χωρισμένο σε τέσσερα κεφάλαια. Στο πρώτο κεφάλαιο αναφέρουμε τις δυνατότητες του SPSS για την στατιστική ανάλυση μιας και δυο μεταβλητών ενός ή περισσοτέρων δειγμάτων καθώς επίσης και για το πώς μπορούμε να καθορίσουμε τη σχέση (αν υπάρχει ή όχι) μεταξύ τους. Πριν την αναφορά μας γύρω από τις μεταβλητές τονίζουμε κάποια σημεία στα οποία πρέπει να δίνουμε ιδιαίτερη βαρύτητα, και τα οποία είναι απαραίτητα στο αρχικό στάδιο επεξεργασίας των δεδομένων μας (καθορισμός μεταβλητής κτλ.). Στο δεύτερο κεφάλαιο κάνουμε μια πρώτη αναφορά γύρω από την Πολυδιάστατη Ανάλυση Δεδομένων τονίζοντας τη χρησιμότητα τους στις διάφορες επιστήμες, τον τρόπο με τον οποίο η ανάλυση αυτή "λειτουργεί" και τα κύρια χαρακτηριστικά της. Γενικά είναι ένα σύνολο μεθόδων οι οποίες ξεκινώντας από τα ίδια τα δεδομένα και χωρίς καμία υπόθεση ερευνούν τις τάσεις, τις σχέσεις και τις ομαδοποιήσεις τους. Στη συνέχεια αναλύουμε μια σημαντική μέθοδο την "ανάλυση των κύριων συνεκτικών συνιστωσών". Είναι μια τεχνική που έχει ως στόχο τη μείωση της διάστασης των δεδομένων διατηρώντας σχεδόν όλη την ολική μεταβλητότητα των αρχικών μεταβλητών. Η ανάλυση γίνεται με τη βοήθεια των μαθηματικών σχέσεων και βασίζεται στους πίνακες (δειγματικής) συσχέτισης, (δειγματικής) συνδιασποράς κτλ. Στο τρίτο κεφάλαιο κάνουμε μια προσπάθεια ερμηνείας της Παραγοντικής Ανάλυσης με δυο τρόπους. Ο ένας τρόπος είναι με τη βοήθεια της Γραμμικής Άλγεβρας, της Ανάλυσης και των πινάκων και ο άλλος με τη βοήθεια των γραφικών απεικονίσεων των σχέσεων των στοιχείων του πίνακα που αναλύουμε. Σκοπός της παραπάνω μεθόδου είναι να ομαδοποιήσει ένα μεγάλο αριθμό μεταβλητών σε ένα μικρότερο αριθμό σημαντικών μη παρατηρήσιμων τυχαίων μεταβλητών που καλούνται παράγοντες. Στο τελευταίο κεφάλαιο του θεωρητικού μέρους αναφέρουμε και αναλύουμε την Cluster Analysis η οποία είναι μια μέθοδος με την οποία επιδιώκουμε τη δημιουργία ομάδων, συνήθως ατόμων ή αντικειμένων με ομοειδή χαρακτηριστικά, ομάδες τις οποίες μπορούμε να αποκαλούμε και τάξεις. Και σ' αυτή τη μέθοδο κάνουμε δύό ειδών αναλύσεις. Το πρακτικό μέρος της παρούσας εργασίας διερευνά τους παράγοντες οι οποίοι επηρεάζουν την ίδρυση μιας μικρομεσαίας επιχείρησης (ΜΜΕ). Διεξήχθη εμπειρική έρευνα, ο δειγματικός χώρος της οποίας περιλαμβάνει 140 μικρομεσαίες επιχειρήσεις του νομού Σερρών. Τα αποτελέσματα αναδεικνύουν τη συμβολή και τη βαρύτητα μεταβλητών που σχετίζονται με: το προφίλ του επιχειρηματία (δημογραφικά χαρακτηριστικά, προηγούμενη εργασιακή και επιχειρηματική εμπειρία κ.ά.), τη διαδικασία ίδρυσης της επιχείρησης (πηγές άντλησης πληροφοριών, λήψη απόφαση, αρχική επένδυση, προβλήματα που παρουσιάσθηκαν κ.ά.), τα χαρακτηριστικά της νεοϊδρυθείσας επιχείρησης (αντικείμενο, νομικό καθεστώς, αριθμός απασχολούμενων κ.ά.) και τον 1ο χρόνο λειτουργίας (κύκλος εργασιών, πωλήσεις κ.ά.). Πιο συγκεκριμένα στο κεφάλαιο 5 αναλύουμε σχεδόν όλες τις μεταβλητές με τη βοήθεια της περιγραφικής στατιστικής και "επιμένουμε" λίγο περισσότερο σε εκείνες που αποτελούν τους παράγοντες ίδρυσης μικρομεσαίας επιχείρησης. Στο κεφάλαιο 6 περνάμε στο επόμενο στάδιο "εντοπίζοντας" σχέσεις ανάμεσα σε δυο μεταβλητές του ερωτηματολογίου. Το κριτήριο με το οποίο γίνεται ο έλεγχος είναι ο Χ έλεγχος ανεξαρτησίας και αναφέρουμε μόνο όσα παρουσιάζουν ενδιαφέρον (δηλαδή εκεί που υπάρχει κάποια σχέση ). Προχωρώντας στο κεφάλαιο 7 εισχωρούμε κατά κάποιο τρόπο στην Πολυδιάστατη Ανάλυση. Εφαρμόζουμε την Παραγοντική Ανάλυση με τη χρήση της μεθόδου των ισχυρών συνεκτικών συνιστωσών. Η εφαρμογή γίνεται πάνω στους λόγους ίδρυσης γενικά, μιας επιχείρησης. Αναφέρουμε αναλυτικά όλα τα βήματα και όλο το συλλογισμό μέχρι να καταλήξουμε στο τελικό στάδιο από το οποίο βγάζουμε συμπεράσματα. Και στο τελευταίο κεφάλαιο (8) πραγματοποιούμε την Cluster Analysis των 140 cases ώστε να μπορέσουμε να καταλήξουμε σε κάποια προφίλ επιχειρηματιών με συγκεκριμένα χαρακτηριστικά. Δηλαδή από την Παραγοντική Ανάλυση παίρνουμε κάποιες κατευθύνσεις, με τις οποίες σε συνδυασμό με την Cluster Αnalysis εντοπίζουμε συγκεκριμένους λόγους ίδρυσης μιας επιχείρησης για συγκεκριμένα προφίλ επιχειρηματιών. Τέλος , λόγω της εφαρμογής όλων των παραπάνω μεθόδων , προκύπτει ένας πολύ μεγάλος αριθμός πινάκων, ο οποίος ήτανε αδύνατο να καταχωρηθεί στην εργασία .Για το λόγο αυτό στο Παράρτημα έχουμε βάλει όλους τους πίνακες που χρησιμοποιήσαμε στο πρακτικό μέρος της εργασίας. / Aim of this work is to analyze the most important reasons for which is founded a small to medium-sized enterprise with the use of statistical program SPSS. The structure of work is separated in two parts. The first part constitutes theoretical "side" of the methods that we use and second is the practical that is to say application of methods that we analyzed in real data. The theoretical part is separated in four chapters. In the first chapter we report the possibilities of SPSS for the statistical analysis one and two variables one or more samples as well as for how we can determine the relation ([an] it exists or no) from each other. Before our report round the variables we stress certain points in which it should we give particular gravity, and which are essential in the initial stage of treatment of data our (determination variable [etc].) In the second chapter we make a first report round the Multidimensional Analysis of Data stressing their usefulness in the various sciences, the way with which this analysis "functions" and its main characteristics. In general it is a total of methods that beginning from himself given and without no affair searches tendencies, the relations and their regroupings. Afterwards we analyze an important method of the "analysis of the main cohesive components". It is a technique that aims at as the reduction of dimension of data maintaining almost the all total variability of initial variables. The analysis becomes with the help of mathematic relations and is based on the tables of a (sample) cross-correlation, (sample) codispersion etc. In the third chapter we make an effort of interpretation of Factorial Analysis in two ways. One way is with the help of Linear Algebra, Analysis and tables and the other with the help of graphic depictions of relations of elements of table that we analyze. The aim of the above method is to group a big number of variables in a smaller number of important non notable accidental variables that are called factors. In the last chapter of theoretical part we report and we analyze Cluster Analysis who is a method with which we seek the creation of teams, usually individuals or objects with similar characteristics, teams which we can call also orders. And in this method we make two types analyses. The practical part of present work investigates the factors which influence the foundation of small to medium-sized enterprise (SME). An experiental research was carried out, the sampling space of which includes 140 small to medium-sized enterprises of Serres' prefecture. The results elect the contribution and the gravity of variables that is related with: the profile of businessman (demographic characteristics, previous labour and enterprising experience Mr a.), the process of foundation of enterprise (sources of pumping of information, reception decision, initial investment, problems that were presented Mr a.), the characteristics of newly founded enterprise (object, legal regime, number of occupied Mr a.) and the 1st time of operation (turnover, sales Mr a.). More concretely in capital 5 we analyze almost the all variables with the help of descriptive statistics and we insist a little more in those that constitute the factors of foundation of small to medium-sized enterprise. In capital 6 we pass in the next stage by "detecting" relations between two variables of the questionnaire. The criterion with which it becomes the control is the H control of independence and we only report those who present interest (that is to say there that exists some relation). Advancing in capital 7 we penetrate at some way in the Multidimensional Analysis. We apply Factorial Analysis with the use of method of powerful cohesive components. The application applies on the reasons of foundation of an enterprise in general. We report the analytic all steps and the all reasoning until we lead to the final stage from which we draw conclusions. And in last capital (8) we realise Cluster Analysis the 140 cases so that we can lead to certain profiles of businessmen with concrete characteristics. That is to say from Fractional Analysis we take certain directions, with which in combination with Cluster Analysis we locate concrete reasons of foundation of enterprise for concretely profile of businessmen. Finally, because the application of all the above methods, results a very big number of tables, which it was impossible to be registered in the work. For this reason in the Annex we have put the all tables that we used in the practical part of work.

The purpose of this study is, on the basis of institutional theory, to contribute with more understanding about resistance to management accounting change and also to survey reasons for the resistance and how to cope with the resistance. The study is a qualitative case study and semi-structured interviews have been used to complement the study’s theoretical area, consisting of scientific articles. The conclusion from the study is that resistance to management accounting change can be understood and explained by the institutions of each organisation and its underlying structures. A further conclusion is, with the structures in mind there are many reasons for resistance and also many ways to cope with the resistance. A model has been produced in purpose to create understanding and to survey the resistance to management accounting change.

Motyvacija yra viena iš priežasčių, žadinančių mokinių poreikį mokytis, todėl siekiant palaikyti šį norą labai svarbu tinkamai juos skatinti. Motyvacijos mokytis priežasčių mastas yra labai platus ir įvairus. Darbe aptariami mokytojų, mokyklų vadovų bei tėvų naudojami būdai ir paskatos siekiant motyvuoti vaikus mokytis. Taip pat yra analizuojamas sėkmės ir gerų mokslo rezultatų poveikis motyvacijai. Pastebima, kad mokiniai yra skatinami mokytis padedant jiems planuoti ir pasirinkti mokymosi tikslus, taikant tinkamas mokymosi strategijas bei priemones, stiprinant pasitikėjimą savimi bei formuojant teigiamą požiūrį į darbą. Siekiant nustatyti mokymosi motyvų priežastis optimizuojant ugdymo procesą, darbe buvo nagrinėjamos mokyklų vadovų, mokytojų ir tėvų bendradarbiavimo tendencijos skatinant mokinių mokymosi motyvaciją. / Motivation is one of the reasons how students’ need to learn could be raised. Therefore it is very important to encourage the pupils in order to sustain their wish to study. The amount of reasons motivating learning varies and is very wide. This paper provides ways and means which headmasters, parents and teachers can use to stimulate their students to learn. The study also reveals the influence of success and academic results on motivation. The results show that students’ interest in learning could be raised by helping them to plan and choose the aims of learning, by applying proper learning strategies and means, by heightening self-confidence in students and by forming a right opinion about learning and working. The study also helped to ascertain the reasons of motivation to reinforce the process of education by analyzing the tendencies of cooperation among headmasters, parents and teachers in order to motivate students to learn.

Kiekviena šalis susiduria su mokinių, nelankančių mokyklos arba iškritusių iš jos, problema. Pagal Lietuvos Respublikos Švietimo įstatymą privalomas ir valstybės garantuojamas ugdymas yra iki 16 m. pagal pradinio ir pagrindinio ugdymo programas. Tačiau ne visi vaikai, neturintys 16 metų, lanko mokyklas. Mokyklos nelankymą glaudžiai sąlygoja psichologiniai, pedagoginiai, socialiniai veiksniai. Šiame darbe tiriamos ir analizuojamos mokinių ir mokytojų požiūriu mokyklos nelankymo priežastys. Tyrimo objektas – Tauragės miesto ir rajono 5 - 10 klasių mokinių nereguliaraus mokyklos lankymo priežastys. Hipotezės. Tikėtina, kad: • vyresnieji paaugliai berniukai labiau nei jaunesnieji pagrindinės mokyklos berniukai ir mergaitės nenori lankyti mokyklos; • mokiniai nenori lankyti mokyklos dažniausiai dėl psichologinių priežasčių, rečiau dėl socialinių bei pedagoginių faktorių; • mokytojai menkai susipažinę su 5 - 10 klasių mokinių nereguliaraus mokyklos lankymo priežastimis. Tyrimo tikslas - atskleisti priežastis, dėl kurių mokiniai nereguliariai lanko mokyklą. Tyrimo uždaviniai: 1. Naudojantis moksline literatūra, išanalizuoti mokyklos nelankymo priežastis bei galimybes šiai problemai spręsti. 2. Išsiaiškinti konkrečias mokyklos nereguliaraus lankymo priežastis Tauragės miesto, rajono pagrindinėse mokyklose. 3. Parengti rekomendacijas kaip efektyviai spręsti nereguliaraus mokyklos lankymo problemą tirtose mokyklose. Tyrimo metodai: mokslinės pedagoginės, psichologinės literatūros... [toliau žr. visą tekstą] / Every country encounters problems of pupils being absent from schools or the called “drop outs”. According to Lithuanian Republic Education Law, compulsory and publicly secured education is till 16 years old, based on primary and basic education curriculum. However, not all children, younger than 16 years old, attend schools. School non - attendance is closely conditioned by psychological, pedagogical, and social factors. In relation with the point of view of pupils and teachers, reasons of school non - attendance are analysed in this work. Object of the research – reasons of irregular school attendance of the 5th – 10th form pupils of Tauragė town and region. Hypotheses. It is likely that: • older boys – teenagers do not want to attend school more frequently compared with the younger boys and girls from the elementary school; • pupils do not want to go to school usually because of psychological reasons, and more rarely because of social and pedagogical issues; • teachers are scarcely introduced with the reasons of irregular school attendance of the 5th – 10th form pupils. Aim of the research – to define the reasons, causing the irregular school attendance of the pupils. Tasks of the research – 1. To analyse reasons of school non – attendance and problem – solving possibilities using scientific literature. 2. To explore the main concrete reasons of irregular school attendance at basic schools of Tauragė town and region. 3. To prepare recommendations how to solve effectively... [to full text]

The number of unaccompanied asylum-seeking children (UASC) has increased significantly in Sweden since the summer of 2006. Due to Sweden’s high rate of asylum application approvals, it has become a main destination country. Concurrently, unaccompanied asylum-seeking children have decreased in other more traditional European destination countries, such as Germany, the United Kingdom, Belgium, the Netherlands and Norway. The majority of the UASC come from Afghanistan and Somalia. There is insufficient knowledge regarding these children’s reasons and patterns for the migration to Sweden. This is a case study based on semi-structured interviews with key informants that have been strategically chosen for this study. The Migration System theory, which is based on key mechanisms of the globalization theory, is used in this study. Restricted asylum regulations in Western countries have created a “migratory industry” with human smugglers, which facilitate and expand the irregular migration. The migratory industry greatly influences the children’s choice of destination. Without the assistance of human smugglers, a migration would be impossible for these children. The conclusion of this study demonstrates the importance of informal social networks that are the reason behind the increase of UASC in Sweden.

Tyrimo tikslas buvo atskleisti ikimokyklinio amžiaus vaikų ir tėvų santykius kaip humaniškumo ugdymo šeimoje prielaidą. Darbe, remiantis ikimokyklinio amžiaus vaikų, jų tėvų ir pedagogų tyrimo duomenimis bei literatūros šaltiniais, parodoma, kad šeima tuo laikotarpiu vaidina pagrindinį vaidmenį formuodama vaikų humanišką elgesį. Vaikai humaniškai elgiasi su kitais žmonėmis tik tada, kai šeimoje vyrauja tinkama atmosfera, tėvai yra jautrūs, atviri ir atsakingi savo vaikams, išlieka prieš juos orūs. Tėvai gana humaniškai elgiasi su ikimokyklinio amžiaus vaikais, glaudžiai su jais bendrauja, paguodžia, supranta, yra jautrūs jų išgyvenimams, pagiria vaikų nuopelnus, su jais dalinasi ir sako tiesą, skatina ir patį vaiką elgtis humaniškai. Šeima duoda pirmą supratimą apie vaiką supantį pasaulį, jame esančius žmonių tarpusavio santykius. Šeima pirmoji padeda dorovinius pamatus, duoda pirmą supratimą apie humaniškus santykius tarp žmonių, ugdo tokius būdo bruožus, kaip atvirumą, jautrumą, užuojautą kitam. orumą, sąžiningumą ir t.t. Tyrimo metodika: L tipo (standartizuotas pokalbis su vaikais) ir Q tipo (uždaro tipo anketos pedagogams ir tėvams) diagnostinių duomenų. Ji padėjo tiksliai sužinoti tėvų, vaikų ir pedagogų nuomonę apie tėvų humanišką elgesį su vaikais. Tyrimo metodika buvo patikima, nes visas humaniško elgesio vertinimas buvo tik iš tiriamųjų ir nebuvo kito žmogaus subjektyvumo, primestos nuomonės. Tyrime dalyvavo 60 vaikų ir 60 tėvų bei 20 pedagogų iš estetinio lavinimo... [toliau žr. visą tekstą] / The objective of research was to reveal the relationships between the preschool children and their parents, as the prerequisite of humanity education in a family. Based on the research data on the preschool children, their parents and educators and according to the sources of literature, work presents that in the given period of time family plays the fundamental role in forming the humane behavior of children. Children behave humane with other people only when there is the proper atmosphere at home, when parents are sensitive, open and responsible to their children and remain dignified in their eyes. The behavior of parents is enough humanistic with the preschool children, they closely communicate, comfort, understand their children, are sensitive to their empathies, commend the children’s merits, share with them, tell the truth and motivate the child to behave humane. Family gives the first understanding of the surrounding the child world and the people relations in it. Family is the first to lay the moral foundation; it gives the first understanding of the humane relations between people, and nurtures such characteristics as openness, sensitivity, compassion to other person, dignity, honesty and etc. Methods of research: L type (standardized conversation with children) and Q type (closed type questionnaires for educators and parents) diagnostic data. It specifically helped to find out the opinion of parents, children and educators on the humane behavior with the children... [to full text]

When facing a dilemma about what to do, rational agents will often encounter a conflict between what they ought to do, morally speaking, and what they most want to do. Traditionally we think that when there is a moral imperative for an agent to do something, even if she does not want to do it, she nevertheless ought to do it. But this approach inevitably fails to be able to explain why agents often choose to do what they most want, in many cases flouting such moral imperatives. The purpose of this thesis is to offer a plausible alternative to this way of understanding these deliberative dilemmas. I argue that communitarian moralism, the account according to which genuine moral imperatives are only imperatives on communities, rather than agents, and according to which agents’ moral conduct is necessarily bound up with her particular preferences, projects and commitments, is the most plausible way to understand dilemmas in which agents must choose between doing moral and self-interested actions.

The most commonly reported sexual concerns for women are low desire and orgasm difficulties (Laumann, Paik & Rosen, 1999; Laumann et al., 2005). Previous research indicates that women with sexual problems may have different reasons for engaging in sex than women with healthy sexual functioning (Giles & McCabe, 2009; Sand & Fisher, 2007). The current study investigated whether motivations for sex differed by levels of sexual functioning overall and specifically among women with and without problems with sexual desire or orgasm. Seven hundred and eight heterosexual women completed an online questionnaire assessing reasons for sex and sexual functioning. Women with sexual functioning concerns were more likely to endorse insecurity reasons for sex, while women without were more likely to endorse physical reasons for sex. Women experiencing low desire were less likely to endorse emotional and physical reasons for sex. Women experiencing orgasm difficulties were more likely to endorse insecurity reasons. The limitations and implications of the results are discussed.

Šeštokaitė D. Suaugusiųjų ir profesinio mokymosi motyvai ir motyvacijos barjerai / SKI socialinės pedagogikos katedros magistro baigiamasis darbas.- Vilnius VPU, SKI, 2011. - 54 p. SKI Socialinės pedagogikos katedros magistro baigiamajame darbe aptariami suaugusiųjų ir profesinių rengimo centrų mokymosi motyvai ir motyvacijos barjerai. Darbe iškelta problema, kodėl mokinių mokymosi motyvacija įgyti profesiją lyginant su aukštojo mokslo lygmeniu yra žema. Mokymosi motyvai ir motyvacijos barjerai yra reikšminga problema mokymosi procesui, nes mokiniams atsiranda įvairios priežastys, kurios nulemia motyvacijos stoką mokymosi procesui. Sprendimų paieška gali padėti profesinį rengimą padaryti labiau patraukliu ir pašalinti motyvaciją slopinančius veiksnius. Anketinės apklausos rezultatų analizė atskleidžia, kokie motyvai skatina juos mokytis šiuose centruose. Tyrinėti ir palyginti motyvai, barjerai įvairaus amžiaus grupėse. Iškeltas tyrimo tikslas: ištirti suaugusiųjų ir profesinio mokymosi motyvus ir motyvacijos barjerus. Tyrime panaudoti matematiniai statistikos metodai: SPSS programa. Šiame darbe panaudoti metodai: lyginamasis ir aprašomasis, kokybinis - empirinis tyrimas interviu, anketinė apklausa. Apklausoje, atliktoje 2011 metų sausio mėnesį, dalyvavo suaugusiųjų ir profesinio rengimo centrų mokiniai. Į anketos klausimus atsakė 122 vyrai ir 78 moterys, taigi tyrime buvo operuojama šių anketų duomenimis. Atlikome kokybinį - empirinį tyrimą interviu, jo tikslas... [toliau žr. visą tekstą] / Šeštokaitė D. The reasons of adult and vocational education and motivational barriers / Social Communication Institute, the Department of Social Education, Master’s degree final thesis. – Vilnius VPU, Social Communication Institute, 2011. – 54 pg. This final thesis covers the reasons of education in adult and vocational centres and motivational barriers. The main issue of the thesis is the reasons why the motivation of students acquiring vocation in comparison with the level of higher education is low. The reasons of education as well as motivational barriers are very significant issues for the process of learning as students find various reasons affecting the lack of motivation while learning. Searching for possible solutions may help to make vocational education more attractive and to eliminate the factors restraining the motivation. The results of the questionnaire reveal what causes students to learn in these centres. The causes as well as the barriers in different age groups were analysed and compared. The main purpose of the analysis was to study the reasons of adult and vocational education and the motivational barriers. The study involved mathematical statistic methods: SPSS program. The methods used in this thesis are the following: comparative, descriptive and qualitative – the empirical interviewing survey and a questionnaire. The survey was done in January 2011 and the students of adult and vocational education centres participated in it. 122 men and 78 women... [to full text]