Suchergebnisse

Profitable agricultural activity provides a stable self-sufficiency with agricultural and food products. Positive structural production changes have been reached in the Lithuanian agrarian sector while implementing EU common agricultural policy measures. However, due to both external and internal factors influence differences, profitability of separate agricultural branches and products vary a lot and may have a negative impact on the rational agricultural production changes. The aim of the research is to provide the rational decisions of profitability increase in agrarian sector using mathematical model. The tasks of the research are: to perform comparative analysis of Lithuanian and EU member states agrarian sector; to prepare mathematical model for agrarian sector profit forecasting and formulate assumptions for the model application; to evaluate factors influencing agrarian sector profit and provide their forecast up to the year 2013. Results of the research: evaluation of Lithuanian and EU member states agrarian sector economic indicators show that Lithuanian agrarian sector, having unequal level of competitive abilities, stands behind. Therefore it is necessary to use efficiently available external (support, prices) and internal (costs) reserves. Mathematical model has been prepared for agrarian sector profit and its scenarios forecasting, in consideration with different assumptions (actual and normative production costs, different direct payments levels) up to the year 2013. Forecasting results and scenario analysis show that optimization of production costs leads to higher profit, prices and direct payments increase profitability of the agricultural production at different level. Recommendations for the sustainable development of agricultural sector and policy measures improvements are proposed.

Profitable agricultural activity provides a stable self-sufficiency with agricultural and food products. Positive structural production changes have been reached in the Lithuanian agrarian sector while implementing EU common agricultural policy measures. However, due to both external and internal factors influence differences, profitability of separate agricultural branches and products vary a lot and may have a negative impact on the rational agricultural production changes. The aim of the research is to provide the rational decisions of profitability increase in agrarian sector using mathematical model. The tasks of the research are: to perform comparative analysis of Lithuanian and EU member states agrarian sector; to prepare mathematical model for agrarian sector profit forecasting and formulate assumptions for the model application; to evaluate factors influencing agrarian sector profit and provide their forecast up to the year 2013. Results of the research: evaluation of Lithuanian and EU member states agrarian sector economic indicators show that Lithuanian agrarian sector, having unequal level of competitive abilities, stands behind. Therefore it is necessary to use efficiently available external (support, prices) and internal (costs) reserves. Mathematical model has been prepared for agrarian sector profit and its scenarios forecasting, in consideration with different assumptions (actual and normative production costs, different direct payments levels) up to the year 2013. Forecasting results and scenario analysis show that optimization of production costs leads to higher profit, prices and direct payments increase profitability of the agricultural production at different level. Recommendations for the sustainable development of agricultural sector and policy measures improvements are proposed.

Profitable agricultural activity provides a stable self-sufficiency with agricultural and food products. Positive structural production changes have been reached in the Lithuanian agrarian sector while implementing EU common agricultural policy measures. However, due to both external and internal factors influence differences, profitability of separate agricultural branches and products vary a lot and may have a negative impact on the rational agricultural production changes. The aim of the research is to provide the rational decisions of profitability increase in agrarian sector using mathematical model. The tasks of the research are: to perform comparative analysis of Lithuanian and EU member states agrarian sector; to prepare mathematical model for agrarian sector profit forecasting and formulate assumptions for the model application; to evaluate factors influencing agrarian sector profit and provide their forecast up to the year 2013. Results of the research: evaluation of Lithuanian and EU member states agrarian sector economic indicators show that Lithuanian agrarian sector, having unequal level of competitive abilities, stands behind. Therefore it is necessary to use efficiently available external (support, prices) and internal (costs) reserves. Mathematical model has been prepared for agrarian sector profit and its scenarios forecasting, in consideration with different assumptions (actual and normative production costs, different direct payments levels) up to the year 2013. Forecasting results and scenario analysis show that optimization of production costs leads to higher profit, prices and direct payments increase profitability of the agricultural production at different level. Recommendations for the sustainable development of agricultural sector and policy measures improvements are proposed.

Profitable agricultural activity provides a stable self-sufficiency with agricultural and food products. Positive structural production changes have been reached in the Lithuanian agrarian sector while implementing EU common agricultural policy measures. However, due to both external and internal factors influence differences, profitability of separate agricultural branches and products vary a lot and may have a negative impact on the rational agricultural production changes. The aim of the research is to provide the rational decisions of profitability increase in agrarian sector using mathematical model. The tasks of the research are: to perform comparative analysis of Lithuanian and EU member states agrarian sector; to prepare mathematical model for agrarian sector profit forecasting and formulate assumptions for the model application; to evaluate factors influencing agrarian sector profit and provide their forecast up to the year 2013. Results of the research: evaluation of Lithuanian and EU member states agrarian sector economic indicators show that Lithuanian agrarian sector, having unequal level of competitive abilities, stands behind. Therefore it is necessary to use efficiently available external (support, prices) and internal (costs) reserves. Mathematical model has been prepared for agrarian sector profit and its scenarios forecasting, in consideration with different assumptions (actual and normative production costs, different direct payments levels) up to the year 2013. Forecasting results and scenario analysis show that optimization of production costs leads to higher profit, prices and direct payments increase profitability of the agricultural production at different level. Recommendations for the sustainable development of agricultural sector and policy measures improvements are proposed.

Lithuania became European and World market share, arose the problem to evaluate not only internal but also external factors, when forecasting agricultural production, consumption and foreign trade. This can be done using econometric models, which allow consider the European Union (EU) and World balance sheets components forecasts and project developments of the Lithuanian agriculture. Objective of the study - to prepare forecast for the agricultural and food sector up to the year 2020. Tasks of the study: 1. To analyze the models used for the agricultural and food sector projections and select the most suitable in respect to the conditions of the country; 2. To identify indicators that affect the Lithuanian agriculture and food sector development; 3. To analyze and project the EU and national support influence for the developments of different agricultural and food sector branches; 4. To propose and assess forecasts of the main crop and livestock production balance sheets. Statistical data analysis, experts' interview and econometric sectoral modeline are used in the research study. The analysis is performed for main agricultural sectors using economic and manufacturing indicators for 2000‐2008. The first section consists of review of agricultural and food sectors forecasting models and research study methodology preparation. Lithuanian and EU macroeconomic assumptions, which have influence on agricultural and food sector development, are proposed in the second chapter. The third chapter consists of analysis and evaluation of current EU and national support influence on agricultural and food sector development. There are prognoses of crop (grains, rapes, sugar beet, potatoes) and animal (meat milk) sectors balance sheets up to the year 2020 in the fourth and fifth chapters.

Lithuania became European and World market share, arose the problem to evaluate not only internal but also external factors, when forecasting agricultural production, consumption and foreign trade. This can be done using econometric models, which allow consider the European Union (EU) and World balance sheets components forecasts and project developments of the Lithuanian agriculture. Objective of the study - to prepare forecast for the agricultural and food sector up to the year 2020. Tasks of the study: 1. To analyze the models used for the agricultural and food sector projections and select the most suitable in respect to the conditions of the country; 2. To identify indicators that affect the Lithuanian agriculture and food sector development; 3. To analyze and project the EU and national support influence for the developments of different agricultural and food sector branches; 4. To propose and assess forecasts of the main crop and livestock production balance sheets. Statistical data analysis, experts' interview and econometric sectoral modeline are used in the research study. The analysis is performed for main agricultural sectors using economic and manufacturing indicators for 2000‐2008. The first section consists of review of agricultural and food sectors forecasting models and research study methodology preparation. Lithuanian and EU macroeconomic assumptions, which have influence on agricultural and food sector development, are proposed in the second chapter. The third chapter consists of analysis and evaluation of current EU and national support influence on agricultural and food sector development. There are prognoses of crop (grains, rapes, sugar beet, potatoes) and animal (meat milk) sectors balance sheets up to the year 2020 in the fourth and fifth chapters.

Lithuania became European and World market share, arose the problem to evaluate not only internal but also external factors, when forecasting agricultural production, consumption and foreign trade. This can be done using econometric models, which allow consider the European Union (EU) and World balance sheets components forecasts and project developments of the Lithuanian agriculture. Objective of the study - to prepare forecast for the agricultural and food sector up to the year 2020. Tasks of the study: 1. To analyze the models used for the agricultural and food sector projections and select the most suitable in respect to the conditions of the country; 2. To identify indicators that affect the Lithuanian agriculture and food sector development; 3. To analyze and project the EU and national support influence for the developments of different agricultural and food sector branches; 4. To propose and assess forecasts of the main crop and livestock production balance sheets. Statistical data analysis, experts' interview and econometric sectoral modeline are used in the research study. The analysis is performed for main agricultural sectors using economic and manufacturing indicators for 2000‐2008. The first section consists of review of agricultural and food sectors forecasting models and research study methodology preparation. Lithuanian and EU macroeconomic assumptions, which have influence on agricultural and food sector development, are proposed in the second chapter. The third chapter consists of analysis and evaluation of current EU and national support influence on agricultural and food sector development. There are prognoses of crop (grains, rapes, sugar beet, potatoes) and animal (meat milk) sectors balance sheets up to the year 2020 in the fourth and fifth chapters.

Lithuania became European and World market share, arose the problem to evaluate not only internal but also external factors, when forecasting agricultural production, consumption and foreign trade. This can be done using econometric models, which allow consider the European Union (EU) and World balance sheets components forecasts and project developments of the Lithuanian agriculture. Objective of the study - to prepare forecast for the agricultural and food sector up to the year 2020. Tasks of the study: 1. To analyze the models used for the agricultural and food sector projections and select the most suitable in respect to the conditions of the country; 2. To identify indicators that affect the Lithuanian agriculture and food sector development; 3. To analyze and project the EU and national support influence for the developments of different agricultural and food sector branches; 4. To propose and assess forecasts of the main crop and livestock production balance sheets. Statistical data analysis, experts' interview and econometric sectoral modeline are used in the research study. The analysis is performed for main agricultural sectors using economic and manufacturing indicators for 2000‐2008. The first section consists of review of agricultural and food sectors forecasting models and research study methodology preparation. Lithuanian and EU macroeconomic assumptions, which have influence on agricultural and food sector development, are proposed in the second chapter. The third chapter consists of analysis and evaluation of current EU and national support influence on agricultural and food sector development. There are prognoses of crop (grains, rapes, sugar beet, potatoes) and animal (meat milk) sectors balance sheets up to the year 2020 in the fourth and fifth chapters.

Seeking to ensure full national security it is not enough just to guarantee alone State's national security – and security should be guaranteed for whole society's layers and their welfare. In order to guarantee full national security, should be ensured gender equality in the first instance, in all areas: social, military, economic and political. The ideology of feminism precisely declares the ideas of human rights, gender equality and gives more universal conception of security. It is not ensure just State's national security, but it implements economic State's growth, progress, implements the image of welfare State and develops the ideas of democratic culture and tolerance. It is important to guarantee external State's security, but also it is worth to regard to ensuring of State's internal security. Internal security – satisfaction the needs and welfare of sections of society determines existing of the united, stable society, which, if it necessary, might withstand, be resistant against the treats for national security. The master's thesis consists of an introduction, three teaching sections, conclusions and a list of references. The aim of the research – Articulation and conceptualization of the links and influences of national security with gender – feminist theory and highlighting, concretization and implementation of the positive and functional purpose of gender equality positive values in Lithuanian public security policy. The methodology of the research. In the first chapter is analyzing dispersion of feminism ideas and their problems, based on analytical, descriptive, historical and systemic methods. In the second chapter is highlighted interactions of national security and feminism, based on structural, functional, hermeneutic security as one of the goals of gender equality and interpretive, critical, and design methods. The third chapter concretizes gender equality issues in the context of Lithuania's national security, based on comparative, modeling and political forecasting methods. Conclusion. Full national security is not possible if is not ensured gender equality. Ensuring gender equality enables society's harmony, its stability, security, development of democratic culture, social modernization also existence of welfare State and its economic progress.

In the last few decades economic conditions has changed dramatically because of real estate market huge impact for the economy development. Obviously, that real estate market involves financial, constructional, building materials, working resources, goods, and other markets. More than once the historical guidelines of many countries had disclosed the threat of real estate market fluctuation to the harmonious development of a national economy. Encouragements of experts to resist euphoria came short of living standards' growth and the psychological impulse that followed the tendency of residential real estate market' growth. It was favourable for real estate developers because dwelling prices were growing and the demand was great, but since the end of year 2007, situation in real estate market' changed. Not only in this sector but also in economy some sings of recession in trade can be observed. The object of this thesis is residential real estate market in Lithuania. The purpose is to create theoretical model, which allows forecasting residential real estate market future prospects of Kaunas region in the short time period (2 years). The main methods used in this thesis are literature analysis and (SWOT, questionnaire, nonlinear regression) residential real estate market of Kaunas region survey. The structure of this thesis is divided into three main sections: first part includes theoretical real estate market' aspects; second part – analysis of Lithuania' residential real estate market; third part – residential real estate market of Kaunas region survey and market future prospect. The survey has shown that in Lithuania 98 % ownership belongs to the residents and it is the highest index not only in the European Union but also in others Western Europe countries. Over the last few years 2002-2007 there was 30%-40% and in some segments even 60 % annual price growth, but in year 2007 prices stabilized, and from then it is declining. The BMA thesis reveals the characteristics of dwelling real estate structures and market in Lithuania. Residential real estate market segments are divided into three types of dwelling: apartments, individual dwelling houses and cottages. The results of the survey have led to the conclusion that using theoretical model which was created from three types of research (SWOT, questionnaire, regression) was made forecast of dwelling prices in Kaunas region. According to the short-term (2 years) dwelling price forecast decline can be expected in the near future from 10 to 50 percents.

In the last few decades economic conditions has changed dramatically because of real estate market huge impact for the economy development. Obviously, that real estate market involves financial, constructional, building materials, working resources, goods, and other markets. More than once the historical guidelines of many countries had disclosed the threat of real estate market fluctuation to the harmonious development of a national economy. Encouragements of experts to resist euphoria came short of living standards' growth and the psychological impulse that followed the tendency of residential real estate market' growth. It was favourable for real estate developers because dwelling prices were growing and the demand was great, but since the end of year 2007, situation in real estate market' changed. Not only in this sector but also in economy some sings of recession in trade can be observed. The object of this thesis is residential real estate market in Lithuania. The purpose is to create theoretical model, which allows forecasting residential real estate market future prospects of Kaunas region in the short time period (2 years). The main methods used in this thesis are literature analysis and (SWOT, questionnaire, nonlinear regression) residential real estate market of Kaunas region survey. The structure of this thesis is divided into three main sections: first part includes theoretical real estate market' aspects; second part – analysis of Lithuania' residential real estate market; third part – residential real estate market of Kaunas region survey and market future prospect. The survey has shown that in Lithuania 98 % ownership belongs to the residents and it is the highest index not only in the European Union but also in others Western Europe countries. Over the last few years 2002-2007 there was 30%-40% and in some segments even 60 % annual price growth, but in year 2007 prices stabilized, and from then it is declining. The BMA thesis reveals the characteristics of dwelling real estate structures and market in Lithuania. Residential real estate market segments are divided into three types of dwelling: apartments, individual dwelling houses and cottages. The results of the survey have led to the conclusion that using theoretical model which was created from three types of research (SWOT, questionnaire, regression) was made forecast of dwelling prices in Kaunas region. According to the short-term (2 years) dwelling price forecast decline can be expected in the near future from 10 to 50 percents.

In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate management systems failed to introduce urgent anti-crisis measures. The above prompts the relevance and importance of the topic. Research object: corporate internal control system under the conditions of transformation. Research objective: to analyse the changes in the corporate internal control system predetermined by the transformation period and to suggest an internal control pattern that focuses on risk management. Key scientific findings of the research 1. For the first time, analysis of different approaches towards the internal control was performed. After they were systematised, two directions of the internal control analysis were established: 1) internal control structure; 2) internal control implementation process. If the internal control is considered from a single of the above aspects, all the essential qualities fail to be revealed. Consequently the aforesaid directions have to be combined and the internal control system should be considered as a process defined by the actions of the management, which is based on provisions of ethics and social responsibility and is meant to secure the implementation of the business policy of the company and to achieve the set objectives. 2. Comparative analysis of internal control patterns was performed. 3. For the first time, legal framework regulating internal control of economic entities engaged in different business sectors in Lithuania was analysed. It was discovered that Lithuanian legislation fails to offer a systematic approach towards internal control. 4. The internal control system of Lithuanian companies was analysed. The corporate internal control was researched in 2001 and 2007 in order to determine the changes in the internal control of the companies. 5. Improvements were introduced in the internal control model for small and medium enterprises by including the following key elements: 1) control environment, 2) risk management, 3) information system and informing; 4) control factors; and 5) monitoring. 6. It was suggested that the research into the control environment should focus on the aspects of ethics and socially responsible company. 7. It was suggested that while evaluating the financial activities of a company at the risk management stage it is expedient to: 1) perform analysis of relative indices, 2) to assess the probability of company bankruptcy, 3) to forecast cash flow from the main business activities of the company. 8. It was suggested to investigate and manage the fraud risk at the risk management stage. An algorithm of auditor's actions was developed, which can be applied when circumstances indicating a possibility of errors and fraud are observed. 9. It was suggested that the analysis of the accounting system should include the following areas that are significant with respect of the internal control: selection of accounting policy and individual accounting processes. For the purpose of control, it is important to investigate both the policy of financial and management accounting. Key applicable findings of the research 1. Improved internal control system evaluation methodology for small and medium enterprises, which is designed for practical application by independent and internal auditors and company management in deciding the standing of the company control. 2. Internal control measures for individual accounting processes were systemized and presented. The urgency of analysing the accounting policy as a system of prevention control measures was substantiated. 3. After the possibilities at Lithuanian companies were analysed with the help of the recourse analysis of forecasting cash flows from main activities, a pattern for forecasting the future cash flows was suggested. 4. A system of prevention measures for organisational and technical aspects of financial accounting policy was brought forward. A special emphasis was placed on control measures in changing the accounting policy. 5. A modified production cost calculation methodology was designed for small and medium enterprises, where the production costs are accounted by using traditional cost price calculation methods, while operation costs are calculated by using elements of modern management accounting theory.

In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate management systems failed to introduce urgent anti-crisis measures. The above prompts the relevance and importance of the topic. Research object: corporate internal control system under the conditions of transformation. Research objective: to analyse the changes in the corporate internal control system predetermined by the transformation period and to suggest an internal control pattern that focuses on risk management. Key scientific findings of the research 1. For the first time, analysis of different approaches towards the internal control was performed. After they were systematised, two directions of the internal control analysis were established: 1) internal control structure; 2) internal control implementation process. If the internal control is considered from a single of the above aspects, all the essential qualities fail to be revealed. Consequently the aforesaid directions have to be combined and the internal control system should be considered as a process defined by the actions of the management, which is based on provisions of ethics and social responsibility and is meant to secure the implementation of the business policy of the company and to achieve the set objectives. 2. Comparative analysis of internal control patterns was performed. 3. For the first time, legal framework regulating internal control of economic entities engaged in different business sectors in Lithuania was analysed. It was discovered that Lithuanian legislation fails to offer a systematic approach towards internal control. 4. The internal control system of Lithuanian companies was analysed. The corporate internal control was researched in 2001 and 2007 in order to determine the changes in the internal control of the companies. 5. Improvements were introduced in the internal control model for small and medium enterprises by including the following key elements: 1) control environment, 2) risk management, 3) information system and informing; 4) control factors; and 5) monitoring. 6. It was suggested that the research into the control environment should focus on the aspects of ethics and socially responsible company. 7. It was suggested that while evaluating the financial activities of a company at the risk management stage it is expedient to: 1) perform analysis of relative indices, 2) to assess the probability of company bankruptcy, 3) to forecast cash flow from the main business activities of the company. 8. It was suggested to investigate and manage the fraud risk at the risk management stage. An algorithm of auditor's actions was developed, which can be applied when circumstances indicating a possibility of errors and fraud are observed. 9. It was suggested that the analysis of the accounting system should include the following areas that are significant with respect of the internal control: selection of accounting policy and individual accounting processes. For the purpose of control, it is important to investigate both the policy of financial and management accounting. Key applicable findings of the research 1. Improved internal control system evaluation methodology for small and medium enterprises, which is designed for practical application by independent and internal auditors and company management in deciding the standing of the company control. 2. Internal control measures for individual accounting processes were systemized and presented. The urgency of analysing the accounting policy as a system of prevention control measures was substantiated. 3. After the possibilities at Lithuanian companies were analysed with the help of the recourse analysis of forecasting cash flows from main activities, a pattern for forecasting the future cash flows was suggested. 4. A system of prevention measures for organisational and technical aspects of financial accounting policy was brought forward. A special emphasis was placed on control measures in changing the accounting policy. 5. A modified production cost calculation methodology was designed for small and medium enterprises, where the production costs are accounted by using traditional cost price calculation methods, while operation costs are calculated by using elements of modern management accounting theory.