The European Commission guidelines for 2002, the fifth year of this process, set out a number of horizontal objectives aimed at building conditions for full employment in a knowledge-based society. These detailed guidelines require member states to formulate policies involving a more employment friendly approach through a review, where necessary, of benefits, taxes and training systems; positive measures to maintain the skills and working capacity of older workers in particular, through sufficient access to education and training; and flexible working conditions such as part-time work and contract work.