Šio darbo tikslas yra atlikti galiojančio hipotekos ir įkeitimo teisinio reglamentavimo analizę ir pateikti vykdomos reformos, kuri prasidėjo nuo 2007 metų, vertinimą. Pirmoje darbo dalyje pateikiama įkeitimo nagrinėjamų institutų teisinė prigimtis. Toliau analizuojami dabar galiojančio hipotekos ir įkeitimo reglamentavimo pagrindai, suformuoti anksčiau vykdytos reformos. Taip pat aptariamos priverstinio išieškojimo naujovės tiek kilojamojo, tiek nekilnojamojo turto įkeitimo atveju. Antroji dalis skirta pagrindinių dabar galiojančio hipotekos ir įkeitimo teisinio reglamentavimo trūkumų, susijusių su institucinės sąrangos elementais, teisinės registracijos reikšme, analizei. Taip pat nagrinėjamos kilnojamojo ir nekilnojamo turto įkeitimo reglamentavimo problemos. Atskirai analizuojamos įmonės įkeitimo problemos. Trečioje dalyje analizuojami vykdomos reformos metu parengti teisės aktų projektai ir jau priimti, tačiau dar kol kas neįgyvendinami įstatymai. Pirmiausia aptariami Lietuvos Respublikos Vyriausybės Hipotekos registro vystymo koncepcija iškelti reformos tikslai. Toliau analizuojamas siūlymo atsisakyti hipotekos ir įkeitimo lakštų formos tikslingumas, siūlomas teisinės registracijos modelis, sandorių forma. Dar toliau pateikiama įmonės hipotekos ir turtinių kompleksų reglamentavimo analizė bei siūlomas priverstinio išieškojimo modelis pagal vykdomuosius įrašus. Galiausiai, darbo pabaigoje pateikiamos analize paremtos išvados ir įžvelgiamos galimos problemos. / The purpose of this master thesis is to carry out analysis of valid regulation of mortgage and pledge and to make an evaluation of the ongoing reform that has been started in 2007. The first part of thesis presents an analysis on the legal nature of the mortgage and pledge. Further there is examined the current regulation of mortgage and pledge formed by earlier reforms. Also there is considered innovations of operation over movable and immovable property. The second part is devoted to reveal the imperfection of current legal regulation of mortgage and pledge that are related to the elements of the institutional framework, the value of the legal registration procedure. The problems of regulatory issues on mortgage and pledge are also considered. The problems of enterprise mortgage are examined separately. The third section analyses draft legislation and enacted laws that still have not came into force. Firstly, there is considered the objectives formed in the Framework on Development of the Mortgage Register which was approved by the Government of the Republic of Lithuania. Then the proposal to refuse the mortgage and pledge bonds, the model of legal registration and the form of transaction are analyzed. Further, an analysis on enterprise mortgage and property complexes and the suggested model to levy an execution is presented. Finally, the end of this master thesis is summarized by conclusions and potential problems that may arise.

Nusikaltimai padaryti panaudojant šaunamuosius ginklus dėl savo pobūdžio ir pavojingumo dažnai sukelia didelį atgarsį visuomenėje. Šių nusikaltimų efektyvesniam išaiškinimui, tyrimo versijų patikrinimui yra būtina operatyvi informacija, kuri yra kaupiama vienoje iš kriminalistinės registracijos sistemos specializuotų įskaitų rūšių – kriminalistinėse kulkų ir tūtelių kolekcijose. Esant nedidelėms kolekcijoms, rankiniu būdu atlikti ginklų, kulkų ir tūtelių patikrinimai pilnai patenkindavo tyrėjų poreikius. Tačiau didėjant kulkų ir tūtelių kolekcijų apimtims, patikrinimų pagal šias kolekcijas skaičiui, legaliai laikomų ginklų skaičiui rankiniu būdu atliekami patikrinimai pagal dideles kulkų ir tūtelių kolekcijas tapo ilgai trunkantys ir tuo pačiu nepakankamai efektyvūs. Vienas iš šios problemos sprendimo būdų yra automatizuotų balistinių identifikacinių sistemų diegimas. Pasaulyje automatizuotos balistinės identifikavimo sistemos buvo pradėtos diegti 1991 metais, o Lietuvoje ji naudojama nuo 2003 metų. Šiame magistro baigiamajame darbe yra apžvelgiama kriminalistinės registracijos sistema ir jos reikšmė nusikaltimų tyrimui. Analizuojama šaunamojo ginklo identifikavimo samprata, šaunamųjų ginklų paliekami pėdsakai ant kulkų ir tūtelių, jų susidarymo mechanizmas, charakteristikos ir identifikacinė reikšmė. Nagrinėjamos automatizuotos balistinės identifikacinės sistemos „DRUGFIRE®“, „IBIS®“, „TAIS“, „EVOFINDER®“, „ARSENAL“, jų paskirtis, veikimo principai, sandara bei galimybės... [toliau žr. visą tekstą] / Crimes committed by the use of firearms by its nature and danger often lead to repercussions in society. Expeditiously handled information, which is stored in one of specialised registers of a forensic registration system – in forensic collections of bullets and shells, is essential for more effective detection of crimes as well as for verification of hypotesis during investigations. Until such collections were not big, manually performed checks of weapons, bullets and shells fully satisfied the needs of investigators. However, the increase in the extent of bullets and shells collections and in the number of checks in these collections led to prolonged and not sufficiently effective manually performed checks of legally held weapons. One of the ways of dealing with this problem is installation of automated ballistic identification systems. Worldwide automated ballistic identification systems were started being installed in 1991, whereas in Lithuania it has been used since 2003. The system of forensic registration and its importance for crime investigation is reviewed in this graduate study. The concept of firearm identification as well as firearms traces left on bullets and tubes also the mechanism of its formation, characteristics and identification value are analyzed. The automated ballistic identification systems „DRUGFIRE®", "IBIS®", "TAIS", "EVOFINDER®“, „ARSENAL“, their objectives, principles of operation, structures and their potential are analyzed. The bullets and... [to full text]

In the presented master paper: Analysis of car number plate recognition, optical character recognition (OCR), OCR software, OCR devices and systems are reviewed. Image processing operators and artificial neural networks are presented. Analysis and application of image processing operators for detection of number plate is done. Experimental results of estimation of Kohonen and multilayer feedforward artificial neural network learning parameters are presented. Number plate recognition is performed by the use of multilayer feedforward artificial neural network. Model of number plate recognition system is created. Number plate recognition software works in Microsoft© Windows™ operating system. Software is written with C++ language. Experimental results of system model operation are presented.

This work analyzes the legal regulation of registering payers of the VAT, aiming to determine and solve problems, which arise for the payers of VAT when registering to become as such and for the State Tax Inspectorate when administering and controlling this process. Mostly the Lithuanian Republic Law on Value Added Tax and the EU Sixth Council Directive 77/388/EEC regulations are analyzed. By applying document analysis and other related methods, it was determined that registration as a VAT payer is actually the right of the persons, not the duty. However, the implementation of this right is burdened by ambiguous regulations in the law and its official commentary. Difficulties especially arise when identifying persons who could be registered as VAT payers. In addition, it was confirmed that many other aspects important to the registration as VAT payers, e.g. „economic activity“, „intention to do economic activity“, „random transaction“, lack definition, which may cause uncertainty for Lithuanian and foreign persons who are registering. Prevention of fraud, where the actions of registration as VAT payers control are aimed at, greatly depends on the freedom of actions granted to the State Tax Inspectorate by the legal acts. Therefore, the author draws attention to the risk, which is related to the choice of the proper methods of control and implementation without violating the interests of the state and the taxpayers. At the end of the thesis, together with conclusions, the... [to full text]